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TMI Blog2022 (11) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... t the A.O. to grant the benefit of deduction claimed by the assessee under Chapter VI-A of the Act in accordance with law. Appeal filed by the assessee is allowed. - I.T.A. No. 7170/DEL/2019 - - - Dated:- 16-11-2022 - Shri Shamim Yahya, Accountant Member And Shri Yogesh Kumar U.S., Judicial Member For the Assessee : Ms. Vasanti Patel, Adv And Sh. Mahendra Gohel, CA For the Department : Shri Rajendra Jha, Sr. D. R.; ORDER PER YOGESH KUMAR U.S, JM This appeal is filed by the assessee for assessment year 2014-15 against the order of the Ld. Commissioner of Income Tax (Appeals)-40, Delhi [hereinafter referred to CIT (Appeals) dated 04/07/2019. 2. The assessee has raised the following substantive grounds of appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply statutory provisions of the Income tax Act, 1961 and assessment of income framed in violation of such provisions is a mistake apparent from the records. It is submitted that the Appellate Order amounts to failure to correct / rectify such mistake and hence the same is unsustainable in law. In view of the above, the appellant prays that the learned Assessing Officer be directed to grant deduction under Chapter VIA/ Section 80-G / Section 80-GGA of the Act and reduce the total income of the appellant accordingly. I, NIRA] BA]AJ, the Trustee of GOPURI CHARITABLE TRUST, the Appellant, do hereby declare that what is stated above is to the best of my knowledge and information. 3. Brief facts of the case are that, the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Mumbai Bench in the case of Sun Flower Trust Vs. ITO (e) in ITA No. 5093/Del/2019 of Assessment Year 2015-16. Further relied on the order of the Mumbai Tribunal in Bhoopati Shikshan Pratisthan, in ITA No. 4606/Mum/2019 for Assessment Year 2014-15. 8. Per contra, the Ld. DR has opposed the submissions of the Ld. AR and supported the orders of the Lower Authorities. 9. We have heard the parties, perused the material on record and gave our thoughtful consideration. The Ld.CIT (A) while deciding the issue against the assessee has observed as under:- 4.5. From the provisions as reproduced above it is apparent that income or loss is computed under section 143(l)(a) after making the adjustments as per sub-clauses (i) and (ii) and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, to make an error in interpreting, it is an error, a fault, a misunderstanding, a misconception. 'Apparent' means visible, capable of being seen, obvious, plain. It means open to view, visible, evident, appears, appearing as real and true, conspicuous, manifest; obvious, seeming. A mistake which can be rectified under section 154 is one which is patent, which is obvious and whose discovery is not dependent on argument or elaboration. In our view amendment of .an order does not mean obliteration of the order originally passed and its substitution by a new order... ...What the revenue intends to do in the present case is precisely the substitution of the order which, according to us, is not permissible under the provisions of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent Appeal has been deal and decided against the Revenue by the Mumbai Bench of the Tribunal in the case of Bhoopati Shikshan Pratisthan, in 1TA No. 4606/MUM/2019 vide order dated 07/02/2022, wherein it is held that, the assessee being a charitable trust registered u/s 12A of the Income Tax Act is entitled to claim deduction u/s 80G/80GGA of the Act. The relevant portion of the same is as under:- 7. We find that in the preceding AY i.e. AY 2013-14 and in the succeeding AY i.e. AY 2015-16 the assessee's claim of deduction under section 80G/80GGA has been accepted by the Department. Ostensibly, the assessee has been making similar donations in the preceding and the succeeding AYs towards Chief Minister's Relief Fund, and donat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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