Case LawHigh Court › Mcc/1862/2022 Of Pr. Commissioner Of Inc...

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
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