8. We are of the considered view that the facts of the case before us
are similar to above decision of jurisdictional Ahmedabad ITAT. We
concur with the view taken in the aforesaid decision that the assessee
should be allowed proportionate expenditure against interest income
subject to the assessee establishing connection between incurring of such
expenditure towards earning of interest income from nationalized banks,
ITA No. 1235/Ahd/2025Kheralu Taluka Primary Teachers Co. Op. Society Niyamit vs. ITO
Asst. Year -2018-19
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: