JAN ABHIVYAKTI SAMAJIK VIKAS SANSTHA,RAIPUR vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL)-2 NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

127 of the Act is not conceivable. Page 12 of 26 17. At the same as we observed above that the assessment by said assessing officer was completed in September, 2021, thus, there was no occasion for concerned AO to invoke ‘reference’ powers under second proviso to sub-section (3) of section 143 of the Act. It appears that when

LALA SHER SINGH MEMORIAL JEEVAN VIGYAN TRUST SOCIETY,DELHI vs. PCIT (CENTRAL)-3, JHANDEWALAN NEW DELHI, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

Trust Society Jindal Charitable Society Florence Nighingale Educational Society 12AB(2) of the Act provides that the pending td applications under clause (b) of sub-section (1) of section 12AA before the date on which section 12AB came into force shall be deemed to be applications made under sub-clause (4) of clause (ac) of sub-section (1) of section

JINDAL CHARITABLE SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

Trust Society Jindal Charitable Society Florence Nighingale Educational Society 12AB(2) of the Act provides that the pending td applications under clause (b) of sub-section (1) of section 12AA before the date on which section 12AB came into force shall be deemed to be applications made under sub-clause (4) of clause (ac) of sub-section (1) of section

FLORENCE NIGHTINGALE EDUCATIONAL SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

In the result, the assessees‟ appeals are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshlala Sher Singh Memorial Vs. Pcit(Central)-3, Jeevan Vigyan Trust Society, Jhandewalan, New Plot No. 18, Sector-22, Phase-1, Delhi Dwarka, Delhi-110075 (Appellant) (Respondent) Pan: Aaaal2241H Jindal Charitable Society, Vs. Pcit(Central)-3, Ps-2, C-3, Block, Phase-Ii, Jhandewalan, New Ashok Vihar, Delhi- 110052 Delhi (Appellant) (Respondent) Pan: Aaatj0588L Florence Nighingale Vs. Pcit(Central)-3, Educational Society, Jhandewalan, New Sector-16B, Phase-I, Haf Delhi Pocket-A, Sector-22, Delhi- 110075 (Appellant) (Respondent) Pan: Aaaaf1097R

Trust Society Jindal Charitable Society Florence Nighingale Educational Society 12AB(2) of the Act provides that the pending td applications under clause (b) of sub-section (1) of section 12AA before the date on which section 12AB came into force shall be deemed to be applications made under sub-clause (4) of clause (ac) of sub-section (1) of section

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

section 10 of the Act that where a reference,\nunder the first proviso to sub-section (3) of section 143, has been made on or before\nthe 31st March, 2022 by the Assessing Officer for the contravention of certain\nprovisions of clause (23C) of section 10 of the Act, such references shall be dealt with\nin the manner provided under

SUNIL GUPTA,DELHI vs. ACIT, CIRCLE-55(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandraadvantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi

Charitable Trust in ITA 6054/Del/2018.The ld AR emphasized that transfer of jurisdiction u/s 127 is made for granting rights to the AO to assess the income of the Trust and it does not grant power to grant/cancel registration to the PCIT(Central). The ld. counsel for the assessee prayed that the order of the PCIT(C) Page

LAKHMI CHAND CHARITABLE SOCIETY,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

trust from Assessment Year 2015- 16 to Assessment Year 2021-22 has been cancelled. 2. The appellant, a charitable society, is running a school in the name of G.D. Goenka Public School situated at Elephanta Lane, Near Golak Dham, Sector-10, Dwarka New Delhi, registered under Societies Registration Act, XXI of 1860 on 18.09.1996. The society was registered under Section

ADVANTAGE INDIA,NEW DELHI vs. PR.CIT (CENTRAL)-II, NEW DELHI

In the result, the appeal of the assessee in ITA No

Charitable Trust in ITA 6054/Del/2018.The ld AR\nemphasized that transfer of jurisdiction u/s 127 is made for granting\nrights to the AO to assess the income of the Trust and it does not grant\npower to grant/cancel registration to the PCIT(Central). The ld.\ncounsel for the assessee prayed that the order of the PCIT(C)\ncancelling registration

ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

In the result, the appeal filed by the assessee is allowed

127 in the case of the assessee and the case of Lakhmi\nChand Charitable society (supra) is common (Refer page no. 105 of PB). The\ncases of the appellant and Lakhmi Chand Charitable Society (supra) are\narising out of same search. The PCIT cancelling the registration u/s 12A in\nboth the cases is same. The Hon'ble Bench

DIVINE EDUCATIONAL AND CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

Charitable vs Principal (Central)-3 Trust, G-10, Pushkar Delhi Enclave, Paschim Vihar, Delhi PAN No.AAATNO218K (Appellant) (Respondent) Appellant by Sh. Rajeshwar Prasad Painuly, CA Respondent by Sh. Amit Jain, CIT DR Page 2 of 27 Date of Hearing 23/09/2025 Date of 26/11/2025 Pronouncement ORDER PER M. BALAGANESH, AM: These appeals of the different Assessees’ arise out of the order

PRESIDIUM EDUCATIONAL & CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3 , DELHI

In the result, the assessees’ appeals are allowed

Charitable vs Principal (Central)-3 Trust, G-10, Pushkar Delhi Enclave, Paschim Vihar, Delhi PAN No.AAATNO218K (Appellant) (Respondent) Appellant by Sh. Rajeshwar Prasad Painuly, CA Respondent by Sh. Amit Jain, CIT DR Page 2 of 27 Date of Hearing 23/09/2025 Date of 26/11/2025 Pronouncement ORDER PER M. BALAGANESH, AM: These appeals of the different Assessees’ arise out of the order

NATHANEIL JUNIOR EDUCATION SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3 , DELHI

In the result, the assessees’ appeals are allowed

Charitable vs Principal (Central)-3 Trust, G-10, Pushkar Delhi Enclave, Paschim Vihar, Delhi PAN No.AAATNO218K (Appellant) (Respondent) Appellant by Sh. Rajeshwar Prasad Painuly, CA Respondent by Sh. Amit Jain, CIT DR Page 2 of 27 Date of Hearing 23/09/2025 Date of 26/11/2025 Pronouncement ORDER PER M. BALAGANESH, AM: These appeals of the different Assessees’ arise out of the order

ADARSH SHIV SHAKTI SHIKSHA SAMITI,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

Charitable vs Principal (Central)-3 Trust, G-10, Pushkar Delhi Enclave, Paschim Vihar, Delhi PAN No.AAATNO218K (Appellant) (Respondent) Appellant by Sh. Rajeshwar Prasad Painuly, CA Respondent by Sh. Amit Jain, CIT DR Page 2 of 27 Date of Hearing 23/09/2025 Date of 26/11/2025 Pronouncement ORDER PER M. BALAGANESH, AM: These appeals of the different Assessees’ arise out of the order

SHAKUNTALAM EDUCATIONAL SOCIETY EAST DELHI,NEW DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3, DELHI

In the result, the assessees’ appeals are allowed

Charitable vs Principal (Central)-3 Trust, G-10, Pushkar Delhi Enclave, Paschim Vihar, Delhi PAN No.AAATNO218K (Appellant) (Respondent) Appellant by Sh. Rajeshwar Prasad Painuly, CA Respondent by Sh. Amit Jain, CIT DR Page 2 of 27 Date of Hearing 23/09/2025 Date of 26/11/2025 Pronouncement ORDER PER M. BALAGANESH, AM: These appeals of the different Assessees’ arise out of the order

SHRI NARENDRA CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

Charitable vs Principal (Central)-3 Trust, G-10, Pushkar Delhi Enclave, Paschim Vihar, Delhi PAN No.AAATNO218K (Appellant) (Respondent) Appellant by Sh. Rajeshwar Prasad Painuly, CA Respondent by Sh. Amit Jain, CIT DR Page 2 of 27 Date of Hearing 23/09/2025 Date of 26/11/2025 Pronouncement ORDER PER M. BALAGANESH, AM: These appeals of the different Assessees’ arise out of the order

MMTC LTD vs. DCIT, CIRCLE-5(1),,

In the result, the assessees’ appeals are allowed

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

Charitable vs Principal (Central)-3 Trust, G-10, Pushkar Delhi Enclave, Paschim Vihar, Delhi PAN No.AAATNO218K (Appellant) (Respondent) Appellant by Sh. Rajeshwar Prasad Painuly, CA Respondent by Sh. Amit Jain, CIT DR Page 2 of 27 Date of Hearing 23/09/2025 Date of 26/11/2025 Pronouncement ORDER PER M. BALAGANESH, AM: These appeals of the different Assessees’ arise out of the order

CIT vs. SHANKAR TRADING CO LTD

The appeals stand disposed of

127 ITR 74 (Guj.), CIT v. Panbari Tea Company Limited 151 ITR 726 (P&H) & CIT v. Karam Chand Prem Chand (P) Ltd. 200 ITR 281 (Guj.). 27. The learned counsel for the assessee contended that since elimination of competition from the Trust did not happen simultaneous with acquisition of Katha and Cutch business of the Trust, enhancement of lease

COMMISSIONER OF INCOME TAX DEL vs. M/S SHANKAR TRADING CO. P. LTD

The appeals stand disposed of

127 ITR 74 (Guj.), CIT v. Panbari Tea Company Limited 151 ITR 726 (P&H) & CIT v. Karam Chand Prem Chand (P) Ltd. 200 ITR 281 (Guj.). 27. The learned counsel for the assessee contended that since elimination of competition from the Trust did not happen simultaneous with acquisition of Katha and Cutch business of the Trust, enhancement of lease