CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

In the result appeal of the assessee stands allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

section 153A, the assessment proceedings were conducted for A.Y. 2012-13 and in the course of assessment proceedings, all the above documents referred in para 4 above, and also all other documents referred to in para 2 & 3 above were again furnished before the learned A.O. The assessee had also furnished a detailed reply in support of the 20 Chirayu

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 (2

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

Appeal is allowed

127 ITR 378, the Andhra Pradesh High Court\nheld that the payments of income-tax and wealth-tax made during the\nrelevant year related to the previous assessment year, were incidental to the\ncarrying out of charitable purposes of the trust. Such payments were\noutgoings in that particular year and were, therefore, incidental to the\ncarrying out of the objects

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