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Income Tax Appellate Tribunal - Ahmedabad

The Khedbrahma Taluka Primary Teachers ... vs The Income Tax Officer, Ward-1, ... on 20 March, 2024

              IN THE INCOME TAX APPELLATE TRIBUNAL
                    AHMEDABAD "A" BENCH

        Before: Shri Waseem Ahmed, Accountant Member
          And Shri T.R. Senthil Kumar, Judicial Member

                      ITA No. 499/Ahd/2022
                      Assessment Year 2017-18


     The Khedbrahma Taluka               The Income Tax
     Primary Teachers Co-op.             Officer,
     Credit Society Ltd.            Vs   Ward-1, Himatnagar
     Station Road,
     Nr. Dave Hospital,                  (Respondent)
     Khedbrahma-383255

     PAN: AABTT2489D
     (Appellant)

     Assessee Represented: Shri Rushin Patel, A.R.
     Revenue Represented:  Ms. Saum ya Pandey Jain, Sr.D.R.



                       CORRIGENDUM


PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

The Assessee moved an application dated 23/02/2024. It is stated in the said application that the section wrongly been mentioned as 'section 80P(2)(a)(i)' instead of 'section 80P(2)(d)' in Para Nos. 2, 3 & 6 of the aforesaid order. It was thus urged to rectify the appellate order dated 27.10.2023 passed under section 254(1) of the Act by issue of corrigendum mentioning a correct section, as "section 80P(2)(d)" in Paragraph Nos. 2, 3 & 6 of the ITAT order.

I.T.A No. 499/Ahd/2022 A.Y. 2017-18 Page No 2 The Khedbrahma Taluka Primary Teachers Co.Op. Credit Society Ltd. vs. ITO

2. We have gone through the application filed by the assessee for issuance of Corrigendum and our order referred above, we find that the error is apparent on record which needs rectification:

"In view of the above, we make correction that section 80P(2)(d) to be read in place of section 80P(2)(a)(i) in the Paragraphs Nos. 2, 3 & 6 of the order in ITA No. 499/Ahd/2022 pronounced on 27.10.2023."

3. The corrigendum shall be integral part of the appellate order.



                Corrigendum order pronounced on                                20-03-2024


           Sd/-                                  Sd/-
(WASEEM AHMED)                         (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER True Copy               JUDICIAL MEMBER
Ahmedabad : Dated 20/03/2024

आदे श क त ल प अ े षत / Copy of Order Forwarded to:-

1. Assessee
2. Revenue
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.

By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद