“Section 127(2)(a)”

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

stated by revenue that there was no disagreement between two Commissioners - Whether transfer of file could not be said to be authorized under section 127(2)(a) even though there was no disagreement between two jurisdictional Commissioners Held, yes Whether, therefore, impugned order of transfer could not be upheld - Held ... said counter affidavit that there is no disagreement between the two Commissioners. Absence of disagreement cannot tantamount to agreement as visualized under Section 127(2)(a) of the Act which contemplates a positive state of mind of the two jurisdictional Commissioners of Income Tax which is conspicuously absent.  The decision

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

stated by revenue that there was no disagreement between two Commissioners - Whether transfer of file could not be said to be authorized under section 127(2)(a) even though there was no disagreement between two jurisdictional Commissioners Held, yes Whether, therefore, impugned order of transfer could not be upheld - Held ... said counter affidavit that there is no disagreement between the two Commissioners. Absence of disagreement cannot tantamount to agreement as visualized under Section 127(2)(a) of the Act which contemplates a positive state of mind of the two jurisdictional Commissioners of Income Tax which is conspicuously absent.  The decision

DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2023-24] Dr. Virendra Swaroop Vs Acit Educational Foundation Central Circle 15/96, Civil Lines, Kanpur Dehradun Uttar Pradesh-208001 Pan-Aaajd0224D Appellant Respondent Assessee By Shri Salil Kapoor, Adv. Shri Rajiv Sahni, Ca Shri Sumit Lal Chandanim, Adv. Shri Shivam Yadav, Adv. & Ms. Ananya Kapoor, Adv. Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 16.09.2025 By Ld. Pr. Commissioner Of Income Tax (Central), Kanpur [“Pcit”] Passed U/S 12(Ab)(4)(Ii) Of The Income Tax Act, 1961[“The Act”] Cancelling The Registration Granted U/S 12A Of The Act From Assessment Year 2023-24 & Onwards.

transfer the case from the present jurisdictional assessing officer (AO), Ghaziabad to assessing office of Central Charge. Thereafter, the order under Section 127(2)(a) of the Act on 01.02.2024 was passed by CIT(Exemption), Lucknow, Mrt. transferring the case to AO from Exemption Circle, Ghaziabad to DCIT/ACIT, Central Circle ... Trib.) [16- 06-2025] h. Meenakshi Foundation v. PCIT, [2025] 175 taxmann.com 990 (Delhi-Trib.) (23-05-2025) 5. The order passed under Section 127(2)(a) of the Act dated 01.02.2024 is for the purpose of transferring the case to one assessing officer to another assessing officer. The said

ATUL VRAJLAL KARIA,RAJKOT vs. AC / DC (INT.TXN), RAJKOT

In the result, appeal filed by the assessee is allowed in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.133/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2012-13 Atul Vrajlal Karia Ac/Dc (Int. Txn), बनाम C/O. D.S. Karia & Co. Ca, 203, Rajkot Cosmo Complex, Mahila College Vs. Chowk, Kalawad Road, Rajkot Pan : Adwpk6568J (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kalpesh Doshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

assessing officer is required to pass an order u/s 127 of the Act. In order to substantiate this fact, the relevant extract of Section 127(2) of the Act is reproduced below for reference: “Power to transfer cases. Atul Vrajlal Karia ITA No.133 /RJT/2025 (AY : 2012-13) 8 127. (2 ... stated by revenue that there was no disagreement between two Commissioners. Whether transfer of file could not be said to be authorized under section 127(2)(a) even though there was no disagreement between two jurisdictional Commissioners - Held, yes - Whether, therefore, impugned order of transfer could not be upheld -Held

M/S SUSHILA DEVI CENTRE FOR PROFESSIONAL STUDIES AND RESEARCH,DEHRADUN vs. PCIT (CENTRAL), KANPUR (JAO- DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN), DEHRADUN

In the result, the appeal of the assessee is allowed

ntransfer the case from the present jurisdictional assessing officer (AO), Ghaziabad to\nassessing office of Central Charge. Thereafter, the order under Section 127(2)(a) of the\nAct on 04.07.2024 was passed by CIT(Exemption), Lucknow, Mrt. transferring the case\nto AO from Exemption Circle, Ghaziabad to DCIT/ACIT, Central Circle ... taxmann.com 990 (Delhi-Trib.)\n(23-05-2025) at Page Nos. 329-342 of the Case Law Compilation.\n5. The order passed under Section 127(2)(a) of the Act dated 04.07.2024 is for the\npurpose of transferring the case to one assessing officer to another assessing officer.\nThe said

BHUWANESHWAR SHUKLA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

The appeals of the assessee are disposed of accordingly

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 141 & 142/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Bhuwaneshwar Shukla Lig 12/06, Mansarowar Colony, Shiv Mandir, Bhilai-3, Durg-490 021 Pan: Ccips5734D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Durg ……""यथ" / Respondent

case of CIT Vs. Noorul Islam Educational Trust (2015) 375 ITR 226 (Mad.), wherein the High Court had, observed, that as Section 127(2)(a) of the Act was nothing but a machinery provision, therefore, the CIT had the power of transfer even without assigning any reason and, thus

BHUWANESHWAR SHUKLA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

The appeals of the assessee are disposed of accordingly

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 141 & 142/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Bhuwaneshwar Shukla Lig 12/06, Mansarowar Colony, Shiv Mandir, Bhilai-3, Durg-490 021 Pan: Ccips5734D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Durg ……""यथ" / Respondent

case of CIT Vs. Noorul Islam Educational Trust (2015) 375 ITR 226 (Mad.), wherein the High Court had, observed, that as Section 127(2)(a) of the Act was nothing but a machinery provision, therefore, the CIT had the power of transfer even without assigning any reason and, thus

SHRI GUNJAN KUMAR BIHANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3 (4), RAIPUR, RAIPUR

In the result, the captioned appeal filed by the assessee is allowed in terms of the aforesaid observations

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.122/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Gunjan Kumar Bihani Ashoka Ratan, Khamhardih, Shankar Nagar, Raipur-492 009 (C.G) Pan: Ajupb5787C

case of CIT Vs. Noorul Islam Educational Trust (2015) 375 ITR 226 (Mad.), wherein the High Court had, observed, that as Section 127(2)(a) of the Act was nothing but a machinery provision, therefore, the CIT had the power of transfer even without assigning any reason and, thus