M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

section 13 cannot be a basis for cancellation of registration u/s 12AA. Impugned order cancelling the registration u/s 12AA ought to be quashed. D. Apropos ground no. 7 – payment of excess salary, funds of the charitable trust were siphoned out and used by the members of the charitable society, fee receipts not fully reflected in the audited accounts

M/S. M.P. BOARD OF SECONDARY EDUCATION,BHOPAL vs. THE DCIT EXCEMPTION , BHOPAL

Appeal is allowed

section 11(1), the permitted accumulation of 25% will also be\ncalculated with reference to this income.\"\nRelying on the Circular, it was held by the Madras High Court that the\nexpenditure incurred by a charitable trust by way of payment of tax out of\nthe current year's income has to be considered as application for charitable\npurposes because

M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

Charitable Foundation, Bhopal (ITA Nos.\n117/Ind/2020).\n3.\nWRONG INTERPRETATION OF ORDER PASSED UNDER SECTION\n127(2) BY THE CIT(E) AND IN ASSUMING JURISDICTION\n3.1\nThe Ld. Pr. CIT, Central, Bhopal has failed take cognizance that the\norder issued u/s 127 of the Act dated 07/06/2022 by the CIT(E) does not\ntransfer CIT(E) original jurisdiction related to 12AA/10

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs. PR CIT ,CENTRAL, BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Charitable Foundation counter affidavit that there was no disagreement between two Commissioners--Existence of agreement between two jurisdictional Commissioners was condition precedent for passing order of transfer--Clause (b) of sub-section (2) of section 127 provides for consequences when there was no such agreement--When jurisdiction to pass order of transfer under clause (a) of sub-section

M/S SHISHUKUNJ EDUCATIONAL SOCIETY,THE SHISHUKUNJ INTERNATIONAL SCHOOL, GRAM JHALARIA vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), DIRECTOR GENERAL OF INCOME TAX. AAYKAR BHAWAN,

Charitable Foundation, Bhopal (ITA Nos.\n117/Ind/2020).\n3. WRONG INTERPRETATION OF ORDER PASSED UNDER SECTION 127(2) BY THE\nCIT(E) AND IN ASSUMING JURISDICTION\n3.1\nThe Ld. Pr. CIT, Central, Bhopal has failed to take cognizance that the order issued\nu/s 127 of the Act dated 21/06/2023 by the CIT(E) does not transfer CIT(E) original\njurisdiction related

AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

127, Anurag Nagar BH Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AQBPJ1217D Assessee by Shri Harsh Choukse & Shri Kunal Agrawal, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.03.2026 Date of Pronouncement 27.03.2026 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 30.05.2022 passed