M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

120 of the Act. The registration can be\nwithdrawn/cancelled only by the 'Prescribed Authority' who has been\nempowered to grant the registration as held in several judicial\npronouncements including the judgement rendered by Jurisdictional Tribunal\nin case of Oriental University Indore (ITA Nos.115 & 116/Ind/2020) and case\nof Devi Shakuntala Thakaral Charitable Foundation, Bhopal (ITA Nos.\n117/Ind/2020).\n3.\nWRONG INTERPRETATION

M/S SHISHUKUNJ EDUCATIONAL SOCIETY,THE SHISHUKUNJ INTERNATIONAL SCHOOL, GRAM JHALARIA vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), DIRECTOR GENERAL OF INCOME TAX. AAYKAR BHAWAN,

120 of the\nAct. The registration can be cancelled only by the 'Prescribed Authority' who has been empowered\nto grant the registration as held in several judicial pronouncements including the judgement\nrendered by Jurisdictional Tribunal in case of Oriental University Indore (ITA Nos.115 &\n116/Ind/2020) and case of Devi Shakuntala Thakaral Charitable Foundation, Bhopal (ITA Nos.\n117/Ind/2020).\n3. WRONG INTERPRETATION

SHRI GOVIND DAS MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

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

120; (b) "record" shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Principal Commissioner or Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed

M/S. CHARITRA GOLD PVT. LTD.,RATLAM vs. THE PR. CIT, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

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

120; (b) "record" shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Principal Commissioner or Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed

SHRI MANOJ MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

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

120; (b) "record" shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Principal Commissioner or Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed

SHRI ADITYA MUNDRA,DEWAS vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

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

120; (b) "record" shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Principal Commissioner or Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed

SHRI MANISH MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

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

120; (b) "record" shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Principal Commissioner or Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed

DHIRENDRA INTERNATIONAL (P) LTD.,NEEMUCH vs. PR. CIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

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

120; (b) "record" shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Principal Commissioner or Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed

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

120 and this section, the word" case", in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also

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

120 and this section, the word" case", in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also

BHARAT SHAH,INDORE vs. THE ITO3(4), INDORE

In the result, Assessee’s appeal ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2013-14

120 ITR 46(SC), CIT vs. Ajit Singh Khajanchi (297 ITR 0095)(MP) and ShashiVerma vs. CIT (224 ITR 0106)(MP) where it is held that registration of sale deed is not imperative to claim the deduction under Section 54F of the Act. Accordingly the Appellant prays that the binding decisions be followed and the consequent disallowance under section

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

gains from industrial undertakings or enterprises engaged in infrastructural development etc. Assessee is merely executing a works contract awarded by State and Central Government. h) The deduction u/s 80IA is no longer meant for contractors – be it the work for up-gradation or new construction work. The amendment to section 80IA(4) which reads as under, makes the position very

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

gains from industrial undertakings or enterprises engaged in infrastructural development etc. Assessee is merely executing a works contract awarded by State and Central Government. h) The deduction u/s 80IA is no longer meant for contractors – be it the work for up-gradation or new construction work. The amendment to section 80IA(4) which reads as under, makes the position very

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

gains from industrial undertakings or enterprises engaged in infrastructural development etc. Assessee is merely executing a works contract awarded by State and Central Government. h) The deduction u/s 80IA is no longer meant for contractors – be it the work for up-gradation or new construction work. The amendment to section 80IA(4) which reads as under, makes the position very

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

gains from industrial undertakings or enterprises engaged in infrastructural development etc. Assessee is merely executing a works contract awarded by State and Central Government. h) The deduction u/s 80IA is no longer meant for contractors – be it the work for up-gradation or new construction work. The amendment to section 80IA(4) which reads as under, makes the position very

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

gains from industrial undertakings or enterprises engaged in infrastructural development etc. Assessee is merely executing a works contract awarded by State and Central Government. h) The deduction u/s 80IA is no longer meant for contractors – be it the work for up-gradation or new construction work. The amendment to section 80IA(4) which reads as under, makes the position very

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

gains from industrial undertakings or enterprises engaged in infrastructural development etc. Assessee is merely executing a works contract awarded by State and Central Government. h) The deduction u/s 80IA is no longer meant for contractors – be it the work for up-gradation or new construction work. The amendment to section 80IA(4) which reads as under, makes the position very

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

gains from industrial undertakings or enterprises engaged in infrastructural development etc. Assessee is merely executing a works contract awarded by State and Central Government. h) The deduction u/s 80IA is no longer meant for contractors – be it the work for up-gradation or new construction work. The amendment to section 80IA(4) which reads as under, makes the position very

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

gains from industrial undertakings or enterprises engaged in infrastructural development etc. Assessee is merely executing a works contract awarded by State and Central Government. h) The deduction u/s 80IA is no longer meant for contractors – be it the work for up-gradation or new construction work. The amendment to section 80IA(4) which reads as under, makes the position very

SMT. SHEELA AGRAWAL,INDORE vs. ITO-5(5), INDORE

In the result, all three appeals of two assessee are allowed

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

b. Neither the Ld. AO nor the Ld. CIT(A) have established how their unilateral concocted theory of arranging bogus long term capital gain applies to the assessee by any tangible evidence. The addition made by the Ld. AO has been sustained only on the basis of theory of human probabilities without any concrete basis or live link/involvement of assessee