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9 results for “bogus purchases”+ Section 12Aclear

Sorted by relevance

Delhi35Bangalore34Mumbai30Kolkata24Jaipur14Indore9Rajkot8Ahmedabad6Pune6Chennai5Lucknow5Chandigarh4Nagpur4Agra2Varanasi1

Key Topics

Section 12A14Addition to Income8Section 2637Section 143(3)6Section 115B4Disallowance4Section 1322Section 1482Section 143(2)2Section 37

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

ITA 946/IND/2019[2015-16]Status: DisposedITAT Indore28 Jun 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Section 143(3)

bogus. of books. 2 No justification is given as The assessee is supplying books to the to why payments are made students of the Universities managed by to AISECT Bhopal for the societies under same management. supply of books who are These societies, with an object to themselves concentrate their focus on the core activity of providing education have

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

ITA 945/IND/2019[2013-14]Status: DisposedITAT Indore28 Jun 2021AY 2013-14

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Section 143(3)

bogus. of books. 2 No justification is given as The assessee is supplying books to the to why payments are made students of the Universities managed by to AISECT Bhopal for the societies under same management. supply of books who are These societies, with an object to themselves concentrate their focus on the core activity of providing education have

2
Business Income2
Unexplained Money2

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

ITA 952/IND/2019[2013-14]Status: DisposedITAT Indore28 Jun 2021AY 2013-14

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Section 143(3)

bogus. of books. 2 No justification is given as The assessee is supplying books to the to why payments are made students of the Universities managed by to AISECT Bhopal for the societies under same management. supply of books who are These societies, with an object to themselves concentrate their focus on the core activity of providing education have

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

ITA 953/IND/2019[2015-16]Status: DisposedITAT Indore28 Jun 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Section 143(3)

bogus. of books. 2 No justification is given as The assessee is supplying books to the to why payments are made students of the Universities managed by to AISECT Bhopal for the societies under same management. supply of books who are These societies, with an object to themselves concentrate their focus on the core activity of providing education have

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

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

Section 12ASection 132Section 143(2)Section 148Section 37

bogus expenditure has been claimed. Apart from these allegation based on the alleged loose papers no doubt has been raised at any point of time by the revenue authorities about the genuineness of charitable activity carried out by the assessee and the activities of imparting education to the students. Shri Jairam Education Society ITA No.90 & 548/Ind/2019 15a. For granting registration

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

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

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

Section 12ASection 132Section 143(2)Section 148Section 37

bogus expenditure has been claimed. Apart from these allegation based on the alleged loose papers no doubt has been raised at any point of time by the revenue authorities about the genuineness of charitable activity carried out by the assessee and the activities of imparting education to the students. Shri Jairam Education Society ITA No.90 & 548/Ind/2019 15a. For granting registration

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

ITA 411/IND/2022[2012-13]Status: DisposedITAT Indore21 Jun 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

Section 263

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” 9. Rest of the delay in filing the appeal is explained

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

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

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

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

Section 115BSection 143(3)

bogus donations in their names to channelize its unaccounted money -. ' The assessee in response to the specific show cause in this regard has argued that the, statements have been recorded behind the assessee and no cross enquiry was given to the assessee. Such submissions have been duly considered but not found acceptable. The assessee despite repeated requested failed to furnish

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

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

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

Section 115BSection 143(3)

bogus donations in their names to channelize its unaccounted money -. ' The assessee in response to the specific show cause in this regard has argued that the, statements have been recorded behind the assessee and no cross enquiry was given to the assessee. Such submissions have been duly considered but not found acceptable. The assessee despite repeated requested failed to furnish