M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

section 9(1)(vi) and accordingly held assessee as liable for TDS u/s 194J. However, it is the submission of assessee

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

section 9(1)(vi) and accordingly held assessee as liable for TDS u/s 194J. However, it is the submission of assessee

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

section 9(1)(vi) and accordingly held assessee as liable for TDS u/s 194J. However, it is the submission of assessee

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

9. The ld. DR submitted that in a number of cases, various High Courts have upheld the validity of provisions of section 234E which provides for imposition of fee for delayed filing of statement of TDS. Hon'ble High Courts have Page 7 of 23 M/s. Supreme Transport Company ITA No. 914 & 917/Ind/2024 – AY 2013-14 Financial Year

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

9. The ld. DR submitted that in a number of cases, various High Courts have upheld the validity of provisions of section 234E which provides for imposition of fee for delayed filing of statement of TDS. Hon'ble High Courts have Page 7 of 23 M/s. Supreme Transport Company ITA No. 914 & 917/Ind/2024 – AY 2013-14 Financial Year

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

vi)\nLakshminirman\nBangalore (P.) Ltd. v. Dy.\nCIT [2015] 60 taxmann.com 144/234 Taxman\n275 (Kar.)\n(vii)\nSree Narayana Guru Smaraka Sangam Upper\nPrimary School v. UOI [2017] 77 taxmann.com\n244/245 Taxman 312/392 ITR 457 (Ker.)\n(viii)\nDr. Amrit Lal Mangal v. Union of India [2015] 62\ntaxmann.com 310/235 Taxman 410 (Punj. &\nHar.)\n10. The Id. DR submitted that

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

9 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page 10 of 24 before the AO as per the amended rules of Section 37BA and sub rule (2) of clause (i) of the amended rule. We found that the AO is directed justice may be done. The AO is further directed to give credit of this tax, which is effective

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

9 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page 10 of 24 before the AO as per the amended rules of Section 37BA and sub rule (2) of clause (i) of the amended rule. We found that the AO is directed justice may be done. The AO is further directed to give credit of this tax, which is effective

HONOURABLE PACKAGING P LTD ,DHAR vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The 143(1).

tds (Tax 1422 1422 Double taxation Deducted at source) and tcs (Tax Collected at Source) 3 I.TA No. 348/IND/2022 A.Y. 2017-18 Page No Honourable packaging P. Ltd. vs. DCIT Interest on 120 Nil Payment related delay payment of to indirect tax. taxes Delay 892 Nil Normal payment charges Business Expenditures 2.3. The CPC not considered the above facts

THE ITO-1(1), BHOPAL vs. M/S FRIENDS ASSOCIATES, BHOPAL

In the result, the appeal of revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniito-1(1) M/S Friends Associates Bhopal Shop No.32, G.T.B. Complex New Market, Vs. Bhopal

TDS while passing the order u/s 154 dated 14.02.2022. The Ld. CIT(A) has not disturbed the quantum of expenses which were considered by the AO for making disallowance u/s 40(a)(ia). However since there was an amendment in the provisions of section 40(a)(ia) vide Finance Act 2014 to restrict the disallowance of expenses to 30% therefore

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

9 Assistant Commissioner of Income Tax, Circle -2, Meerut v. Shree 73-77 Shiv Vankeshawar Educational & Social Welfare Trust (2019) 106 Taxmann.com 249 (Delhi –Tribunal) 10 Order dated 13/05/2020 passed in case of Bhariya Kissan 78-86 Chartitable Club Trust, Roorkee v. The Income Tax officer Exemptions (Dehradun) by Hon’ble ITAT Dehradun Bench) 13. We have heard rival contentions

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

9 Assistant Commissioner of Income Tax, Circle -2, Meerut v. Shree 73-77 Shiv Vankeshawar Educational & Social Welfare Trust (2019) 106 Taxmann.com 249 (Delhi –Tribunal) 10 Order dated 13/05/2020 passed in case of Bhariya Kissan 78-86 Chartitable Club Trust, Roorkee v. The Income Tax officer Exemptions (Dehradun) by Hon’ble ITAT Dehradun Bench) 13. We have heard rival contentions

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, both appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS is also held to be violation of the law as per section 12AB(1)(b)(i) of the Act. Thus, the CIT(E) has rejected the application for registration u/s 12AB as well as approval u/s 80G(5) by considering the fact that the earlier registration granted u/s 12A was cancelled on the ground of money laundering and there

BAL BHAVAN SCHOOL,BHOPAL vs. DCIT EXEMPTION, BHOPAL

Appeal is allowed as mentioned above

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 Bal Bhavan School, Dcit (Exemption), 1, Shyamla Hills, Bhopal बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaaab3678G Assessee By Ms. Nisha Lahoti, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 Date Of Pronouncement 10.06.2024

section 13(1)(c)/13(2). Therefore, the payment of Rs. 14,65,992/- made in current year constituting just 0.21% of market value, is very much reasonable and must be accepted. (iv) The assessee has made month-to-month payment to the payees through banking channel after deduction of appropriate TDS u/s 194- I. Copies of Ledger

JAGDISH SOLANKI ,JHABUA vs. INCOME TAX OFFICER JHABUA, JHABUA

Appeal is dismissed

9 of 23\nITA No. 169/Ind/2025 – AY 2017-18\n1. Assessee has not filed his retuANNEXURE for A.Υ. 2017-18.\n2. On verification of ITBA details of the assessee it is found that the assessee has made cash deposits amounting to Rs.1,19,77,876/- in bank situated at 27, Chandra Shekhar Marg, Ward No.4, Rajgarh during

M/S. IDEA CELLUAR LTD.,INDORE vs. THE ITO (TDS)-II, INDORE

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Vodafone Idea Ltd. Ito (Tds)-Ii (Formerly Known As M/S. Indore Idea Cellular Ltd.) Vs. 139-140 Electronics Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Shri Gagan Tiwari, Adv Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 21.11.2023 Date Of Pronouncement 22.11.2023

1. On the facts and in the circumstances of the case and in law, the CIT(A) erred in confirming the order of the AO in holding the Appellant as 'assessee in default' under section 201 of the Act and thereby levying the interest under section 201(1A) of the Act. 2. The CIT(A) erred in not appreciating that

M/S. S.R. FERRO ALLOYS,JHABUA vs. THE PCIT, BHOPAL

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

vi. Maa Narmada Agrotech and Infrastructures Ltd. dated 11.07.2023 ITANo.117/Ind/2022 6.1 Hence the Ld. Sr. counsel has submitted that when all the relevant evidence and details are already produced before the AO as well as before the Pr. CIT which goes to establish the identity and creditworthiness of creditor as well as genuineness of the transactions as accepted

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

9 of 34 Adim Jati Sewa Sahkari Samiti Mydt. "Section 80P, read with section 263 of the Income-tax Act, 1961 Deductions Income of co-operative societies (Interest from co- operative bank) Assessment year 2018-19- Principal Commissioner invoked revisional powers under section 263 on ground that Assessing Officer had allowed deduction on interest earned by assessee, a cooperative society