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

250 (Mad).”\n15. Ld. AR next submitted that he would also like to address one more\npoint adopted by Ld. PCIT(Central) for cancellation of registration. He\nsubmitted that the Ld. PCIT(Central) has alleged violation of section 13(3) by\nassessee [on account of payments made to or for the benefit of interested\npersons] and noted that the violation

SHRI KRISHNA MOHAN CHOURSIYA, RAJGARH vs. ITO, RAJGARH

In the result, the assessee’s appeal i

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

1 to 3 of the appeal, the land purchased by the assessee was a rural agricultural land and not a capital asset as per section 2(14)(iii) of the Act, therefore, the compensation received by the assessee on compulsory acquisition of its rural agricultural land shall not be chargeable to tax under the IT Act, 1961. Even otherwise, once

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)

250 by CIT(Appeal)-II, Indore [“CIT(A)”] which in turn arises out of order dated 28.07.2014 passed by DCIT (TDS), Indore [“AO”] u/s 201(1)/(1A) pursuant to the aforesaid revision-order dated 27.03.2014 passed by CIT (TDS), Bhopal u/s 263. 2. The background facts leading to these appeals are summed up as under: (i) ITA No. 415/Ind/2014

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)

250 by CIT(Appeal)-II, Indore [“CIT(A)”] which in turn arises out of order dated 28.07.2014 passed by DCIT (TDS), Indore [“AO”] u/s 201(1)/(1A) pursuant to the aforesaid revision-order dated 27.03.2014 passed by CIT (TDS), Bhopal u/s 263. 2. The background facts leading to these appeals are summed up as under: (i) ITA No. 415/Ind/2014

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,

250 (Mad).”\n15.\nLd. AR continued his submission to contend that the Ld. PCIT(Central)\nhas gained a wrong understanding that the violations of section 13(3) [on\naccount of payments to or for the benefits of interested persons], even if\nthere be, attracted cancellation of approval u/s 10(23C)(vi). He submitted\nthat the violation of section

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

In the result, appeal of assessee is allowed

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

250/- preparing Notified cost inflation index Amount equivalent 582 of cost index Rs.7,86,06,750/- If 785 of Cil is Rs.7,86,06,750/- Then for 100 it will be Rs.7,86,06,750x100 785 Rs. 1,00,13,598/- Fair market value of the asset as on 01.04.1981 by calculating on this method will be Rs. 1

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

250 (Mad.) 12. Therefore, in view of our aforesaid discussion, on the preliminary point itself, we find that the impugned order of the Commissioner cancelling the registration u/s. 12AA(3) of the Act is bereft of a valid jurisdiction. (iii)The Hon’ble Karnataka High Court in the case of CIT Vs. Islamic Academic of Education reported in 229 Taxman

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

250 (Mad.) 12. Therefore, in view of our aforesaid discussion, on the preliminary point itself, we find that the impugned order of the Commissioner cancelling the registration u/s. 12AA(3) of the Act is bereft of a valid jurisdiction. (iii)The Hon’ble Karnataka High Court in the case of CIT Vs. Islamic Academic of Education reported in 229 Taxman

VIJAY KOTHARI,INDORE vs. DCIT (CENTRAL)-1, INDORE

250 of the Income-\ntax Act, 1961\nclient_rsbco@yahoo.com\n3.3 In support of above Chart, the Ld. AR also filed copies of notices issued\nby CIT(A). Finally, Ld. AR successfully demonstrated that the notices\nappearing at S.No. 4 to 8 were only issued to the e-mail id:\n“sharedrasolanki123@gmail.com” supplied by assessee in Form No. 35; all\nother notices

SHASHI PRABHA SINGHANIA,NEEMUCH vs. INCOME-TAX OFFICER NEEMUCH, NEEMUCH

Appeal of the assessee is allowed for statistical purpose

sections": [ "253", "143(2)", "142(1)", "80C", "80D", "50C(1)", "250(6)" ], "issues": "Whether the CIT(A) erred in dismissing the appeal without discussing merits. Whether the lands sold were agricultural or non-agricultural. Whether the capital gains

SHRI HUKUMCHAND CHOUDHARY ,INDORE vs. ITO (3),INDORE, INDORE

The appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

Capital Gain. Hence the same income cannot be assessed twice. (c) That the AO had wrongly interpreted the judgement of Apex Court held in the case of Balbir Singh Maini which was decided in the context of Joint Development Agreement and the facts of that case were entirely different from the facts of the assessee. Hukumchand Choudhary vs. ITO Asst.Year

KUSUM YADAV,INDORE vs. ITO 1(2), INDORE

In the result, the appeal of the assessee bearing ITA No

250(6) of the Act 61, and as such for all practical purpose the first two grounds\nof appeal contained in the memorandum of appeal in form 36 are dismissed as\ninfructuous.\n9.\nGround number - 3 relates to the issue of addition of Rs.39,83,693/- on\naccount of capital gains arising on sale of land, which the assessee

SMT. SARLA JAIN,KHANDWA vs. ITO WARD 1 KHANDWA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Smt. Sarla Jain, Ito, C/O Nakoda Marketing, Ward-1, बनाम/ Bhavani Mata Road, Khandwa Khandwa Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Abvpj1316J Assessee By Shri Pawan Ved, Advocate Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.05.2023 Date Of Pronouncement 24.08.2023

250 20.05.2014 602.27 1,50,698 3,005/- Pharma KAPPAC 450 09.06.2014 338.76 1,52,442 5,408/- Pharma Page 2 of 24 Smt.Sarla Jain, Khadwa,vs.ITO,Ward 1, Khanndwa A. Y. : 2015-16 5. Now, the assessee has raised following grounds: “1. The assessment is null and void as assessment should have been made u/s 153C as the proceedings

NAYANA JAYESH PATEL,INDORE vs. ASSESSING OFFICER, INDORE

Appeal is allowed for statistical purpose

capital gain of rs. 18594875 as against computed by\nthe assessee and accepted in original assessment at rs. nil.\n5. That Id. CIT(A) has erred in not considering the provisions of first\nproviso to section 50c of the act properly and also without considering\nthe supporting documents submitted by assessee in support of\napplication of first proviso to section

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

250/- as given in section 115BBC(1)(i) of the Act. Accordingly, the balance anonymous donations amounting to Rs. 20,50,90,750/- are charged to tax at the rate of thirty per cent as per provisions of section 115BBC of the Act. I am also satisfied that the assessee has committed default within the meaning of the provisions

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

250/- as given in section 115BBC(1)(i) of the Act. Accordingly, the balance anonymous donations amounting to Rs. 20,50,90,750/- are charged to tax at the rate of thirty per cent as per provisions of section 115BBC of the Act. I am also satisfied that the assessee has committed default within the meaning of the provisions

SITARAM MUCHHALA,MARDANA vs. ITO KHARGONE, KHARGONE

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

250 of the Act, which is herein after Page 1 of 13 Sitaram Muchhala ITA No. 661/Ind/2025 - A.Y.2018-19 referred to as the “Impugned order”. The relevant assessment year is 2018-19 and the corresponding previous year period is from 01.04.2017 to 31.03.2018. 2. Factual Matrix 2.1 That as and by way of an “ Assessment order” made u/s 147 r.w.s. 144/144B

GEETA BAI,BERASIA vs. ITO 4(4), BHOPAL

In the result appeals of the assessee for Assessment Year

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

capital gain was exempt under section 54F since the appellant had constructed residential house out of the sale proceeds which is not considered by the CIT Appeals whilst passing the appellant order. 8. That the appellant craves leave to add to amend alter modify substitute withdrawal delete or rescind all or any of the above grounds of appeal