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.

Seizure operation u/s 132 of the Act was carried out on the very same day i.e. 4.11.2016 at various premises of Chirayu Health group and certain documents and other materials were seized. Based on these evidence and material Addl. CIT (Central), Bhopal made a proposal for cancellation of registration granted u/s 12AA of the Act and in this proposal reference

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

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

Seizure operations – seized. Chirayu Group on c. Proposal for 04.11.2016. Cash and cancellation by Ld. ACIT jewellery were found at (Central), Bhopal duly the residence of the family recommended by JCIT members of Director and (Central), Bhopal. promoter of various entities of Chirayu Group. d. In view of this proposal received from Ld. ACIT 15 Shri Jairam Education Society

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

Seizure operations – seized. Chirayu Group on c. Proposal for 04.11.2016. Cash and cancellation by Ld. ACIT jewellery were found at (Central), Bhopal duly the residence of the family recommended by JCIT members of Director and (Central), Bhopal. promoter of various entities of Chirayu Group. d. In view of this proposal received from Ld. ACIT 15 Shri Jairam Education Society

SHRI DHARMENDRA KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

seizure action u/s 132 of the Act was carried out at the residence of assessee at Bhopal. Various documents were seized which also included memorandum of agreement to purchase 1.9 hectare of land (approximately 4.70 acre land) at Ratanpur, Misrod, near Bhopal dated 24.5.2008. Statements of the assessee were taken. During post search enquiry it was found that through

SHRI RAMESH CHANDRA PARASHAR,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

seizure action u/s 132 of the Act was carried out at the residence of assessee at Bhopal. Various documents were seized which also included memorandum of agreement to purchase 1.9 hectare of land (approximately 4.70 acre land) at Ratanpur, Misrod, near Bhopal dated 24.5.2008. Statements of the assessee were taken. During post search enquiry it was found that through

SHRI KHEMRAJ SINGH CHAUHAN,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

seizure action u/s 132 of the Act was carried out at the residence of assessee at Bhopal. Various documents were seized which also included memorandum of agreement to purchase 1.9 hectare of land (approximately 4.70 acre land) at Ratanpur, Misrod, near Bhopal dated 24.5.2008. Statements of the assessee were taken. During post search enquiry it was found that through

SHRI VIJAY KUMAR SHRIVASTAVA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

seizure action u/s 132 of the Act was carried out at the residence of assessee at Bhopal. Various documents were seized which also included memorandum of agreement to purchase 1.9 hectare of land (approximately 4.70 acre land) at Ratanpur, Misrod, near Bhopal dated 24.5.2008. Statements of the assessee were taken. During post search enquiry it was found that through

SHRI SUKHDEV SINGH DHARIWAL,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

seizure action u/s 132 of the Act was carried out at the residence of assessee at Bhopal. Various documents were seized which also included memorandum of agreement to purchase 1.9 hectare of land (approximately 4.70 acre land) at Ratanpur, Misrod, near Bhopal dated 24.5.2008. Statements of the assessee were taken. During post search enquiry it was found that through

BIRENDRA KUMAR SHARMA,GWALIOR vs. ACIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

seizure action u/s 132 of the Act was carried out at the residence of assessee at Bhopal. Various documents were seized which also included memorandum of agreement to purchase 1.9 hectare of land (approximately 4.70 acre land) at Ratanpur, Misrod, near Bhopal dated 24.5.2008. Statements of the assessee were taken. During post search enquiry it was found that through

SHRI SANJAY KUMAR SAHU,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

seizure action u/s 132 of the Act was carried out at the residence of assessee at Bhopal. Various documents were seized which also included memorandum of agreement to purchase 1.9 hectare of land (approximately 4.70 acre land) at Ratanpur, Misrod, near Bhopal dated 24.5.2008. Statements of the assessee were taken. During post search enquiry it was found that through

SHRI KAMLESH KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

seizure action u/s 132 of the Act was carried out at the residence of assessee at Bhopal. Various documents were seized which also included memorandum of agreement to purchase 1.9 hectare of land (approximately 4.70 acre land) at Ratanpur, Misrod, near Bhopal dated 24.5.2008. Statements of the assessee were taken. During post search enquiry it was found that through

SHRI SANTOSH KUMAR SHARMA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

seizure action u/s 132 of the Act was carried out at the residence of assessee at Bhopal. Various documents were seized which also included memorandum of agreement to purchase 1.9 hectare of land (approximately 4.70 acre land) at Ratanpur, Misrod, near Bhopal dated 24.5.2008. Statements of the assessee were taken. During post search enquiry it was found that through

THE ACIT- 1(1), BHOPAL vs. SHRI VINOD VAISH, BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

seizure action u/s 132 of the Act was carried out at the residence of assessee at Bhopal. Various documents were seized which also included memorandum of agreement to purchase 1.9 hectare of land (approximately 4.70 acre land) at Ratanpur, Misrod, near Bhopal dated 24.5.2008. Statements of the assessee were taken. During post search enquiry it was found that through

SHRI LALTA PRASAD CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

seizure action u/s 132 of the Act was carried out at the residence of assessee at Bhopal. Various documents were seized which also included memorandum of agreement to purchase 1.9 hectare of land (approximately 4.70 acre land) at Ratanpur, Misrod, near Bhopal dated 24.5.2008. Statements of the assessee were taken. During post search enquiry it was found that through

SHRI PRADEEP KUMAR SHARMA,DABRA vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

seizure action u/s 132 of the Act was carried out at the residence of assessee at Bhopal. Various documents were seized which also included memorandum of agreement to purchase 1.9 hectare of land (approximately 4.70 acre land) at Ratanpur, Misrod, near Bhopal dated 24.5.2008. Statements of the assessee were taken. During post search enquiry it was found that through

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

transferred to the assessee i.e. M/s. Agrawal Transport Corporation Ltd. Thus the source of source is proved on record. Ld. Counsel for the assessee further submitted that the assessments in the case of M/s. Chamak Traxim Pvt. Ltd for Assessment Years 2009-10 to 2012-13 have been completed after the search on Mr. Deepak Kalani and after considering

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

transferred to the assessee i.e. M/s. Agrawal Transport Corporation Ltd. Thus the source of source is proved on record. Ld. Counsel for the assessee further submitted that the assessments in the case of M/s. Chamak Traxim Pvt. Ltd for Assessment Years 2009-10 to 2012-13 have been completed after the search on Mr. Deepak Kalani and after considering

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

transferred to the assessee i.e. M/s. Agrawal Transport Corporation Ltd. Thus the source of source is proved on record. Ld. Counsel for the assessee further submitted that the assessments in the case of M/s. Chamak Traxim Pvt. Ltd for Assessment Years 2009-10 to 2012-13 have been completed after the search on Mr. Deepak Kalani and after considering

THE ACIT CENTRAL-1,INDORE, INDORE vs. M/S GOYAL DEVELOPERS, INDORE

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

transfer of cash from M/s DDDPL to the assessee was detected, is supported by the fact that at no stage during the search and seizure action, did Mr. Nirmal Agrawal director of M/s DDDPL or any other director of company suggested that the assessee has received or handed over with any cash on sale of plots. 15. We notice that