Mcc/1862/2022 Of Pr. Commissioner Of Income Tax v. Chirayau Charitable Foundation
High Court
27 Mar 2023 In favour of: Revenue
Forum / Bench
High Court · mphc_db_jbp
Parties
Mcc/1862/2022 Of Pr. Commissioner Of Income Tax v. Chirayau Charitable Foundation
Date of order
27 Mar 2023
Assessment year(s)
—
Outcome
Allowed
Case summary
In Mcc/1862/2022 Of Pr. Commissioner Of Income Tax v. Chirayau Charitable Foundation, the High Court (2023) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
1
IN THE HIGH COURT OF MADHYA PRADESHAT JABALPURBEFOREHON'BLE SHRI JUSTICE SHEEL NAGU
&
HON'BLE SHRI JUSTICE VIRENDER SINGHON THE 27[th] OF MARCH, 2023
MISC. CIVIL CASE No. 1862 of 2022
BETWEEN:-
PR. COMMISSIONER OF INCOME TAX (CENTRAL)BHOPAL (MADHYA PRADESH).
(NONE PRESENT )
.....APPLICANT
AND
CHIRAYAU CHARITABLE FOUNDATION BHOPALINDORE HIGHWAY BHAISAKHEDI BHOPAL, (MADHYAPRADESH).
(NONE PRESENT )
.....RESPONDENTS
This application coming on for admission this day, JUSTICE SHEEL
NAGU passed the following:
ORDER
This MCC has been preferred for restoration of ITA No.26/2022, whichwas dismissed on 23.06.2022 for not removing the default despite givingsufficient time.
There is delay of 05 days in filing MCC for restoration of ITANo.26/2022.
For the reasons mentioned in the application, sufficient ground is madeout for condoning the delay, therefore, delay in filing MCC is condoned.Accordingly, I.A.No.10877/2022 stands disposed of.
In view of averments made in the petition which is duly supported byaffidavit of counsel for the appellant, prayer for restoration of ITA No.26/2022is hereby accepted.
Looking to the nature of default, subject to payment of cost ofRs.1,000/- (Rs. One Thousand Only) to be deposited with High Court LegalServices Committee, Jabalpur within a period of 15 days from today andsubject to remove the default in ITA No.26/2022 within four weeks, ITANo.26/2022 is restored to its original number for being adjudicated on its ownmerits.
Accordingly, MCC stands allowed.
A copy of this order be placed in the record of ITA No.26/2022.
(SHEEL NAGU)(VIRENDER SINGH)JUDGEJUDGEanand
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.