VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

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

gainfully refer a recent decision of ITAT, Chennai in DCIT, Central Circle, 2(2), Chennai Vs. Subramaniam Thanu, Chennai, ITA 785, 786, 787 & 788/Chny/2023 & C.O. 40, 41, 42 & 43/Chny/2023, dated 13.03.2024 wherein an identical issue has been decided. The relevant paras of order are reproduced below: Page 19 of 24 Shri Vimal Todi ITA Nos. 188 to 190/Ind/2024

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

27 above), it is clear that the activities of the\nassessee society is not genuine and are not being carried out in accordance\nwith its objects to which it was registered. The assessee society has utilized\nits fund other than charitable purposes and applied its income for other than\nits objects in violation of section 12AB

SUBHASH CHANDRA AGRAWAL,VIDISHA vs. ITO, VIDISHA, VIDISHA

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2019-20 Subhash Chandra Ito, Agrawal, Vidisha बनाम/ Galla Mandi, Vs. Vidisha (Assessee/Appellant) (Revenue/Respondent) Pan: Afrpa8769A Assessee By Shri Ashish Goyal & Shri Jaideep Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 27/02/2026

27,85,291/- after deduction of cost, etc. The Valuation of property was done by Stamps Authority at Rs. 80,80,000/- (the assessee mistakenly reported Valuation of Stamps Authority at Rs. 80,00,000/- in the Schedule of Capital Gain in return of income filed to department, Ld. AR asserted this mistake of assessee in open court with regret

RAMKUNWAR PATIDAR,BHOPAL vs. THE ITO 2 (4), BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2009-10 Shri Ramkunwar Patidar, Income-Tax Officer, Village Salliya, 2(4), बनाम/ Post Bawadia Kalan, Bhopal Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Blxpp4909C Assessee By Shri S.S.Solanki, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.01.2024 Date Of Pronouncement 22.02.2024

27,79,688/- in new residential property and claimed exemption u/s 54F. However, the AO rejected assessee’s claim for the reason that the property was purchased on 25.03.2010 which was after 31.07.2009 being the due date for filing of return u/s 139(1). 4. With regard to (i), Ld. AR for assessee himself made a clear assertion standing

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

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

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

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE

In the result appeal of the assessee is allowed as per terms indicated above

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

capital gain. 5. I have heard rival submissions and perused the record placed before us and also carefully going through decisions and judgments referred and relied by the Ld. Counsel for the assessee. Before me the assessee has raised three fold legal arguments. Firstly, the notice u/s 148 of the Act is time barred secondly, no valid approval as provided

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

c) Aditya Oil & Chemicals Ltd, ITA No.4878/Mum/2010, dated 08.02.12 (Mumbai ITAT): “Now the revenue grounds are left for adjudication. Ground No. 2 raised by the revenue reads as under:- “On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in directing the AO not to reduce the WDV of the assets

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

c) Aditya Oil & Chemicals Ltd, ITA No.4878/Mum/2010, dated 08.02.12 (Mumbai ITAT): “Now the revenue grounds are left for adjudication. Ground No. 2 raised by the revenue reads as under:- “On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in directing the AO not to reduce the WDV of the assets

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

c) Aditya Oil & Chemicals Ltd, ITA No.4878/Mum/2010, dated 08.02.12 (Mumbai ITAT): “Now the revenue grounds are left for adjudication. Ground No. 2 raised by the revenue reads as under:- “On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in directing the AO not to reduce the WDV of the assets

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

c) Aditya Oil & Chemicals Ltd, ITA No.4878/Mum/2010, dated 08.02.12 (Mumbai ITAT): “Now the revenue grounds are left for adjudication. Ground No. 2 raised by the revenue reads as under:- “On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in directing the AO not to reduce the WDV of the assets

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

c) Aditya Oil & Chemicals Ltd, ITA No.4878/Mum/2010, dated 08.02.12 (Mumbai ITAT): “Now the revenue grounds are left for adjudication. Ground No. 2 raised by the revenue reads as under:- “On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in directing the AO not to reduce the WDV of the assets

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

c) Aditya Oil & Chemicals Ltd, ITA No.4878/Mum/2010, dated 08.02.12 (Mumbai ITAT): “Now the revenue grounds are left for adjudication. Ground No. 2 raised by the revenue reads as under:- “On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in directing the AO not to reduce the WDV of the assets

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

c) Aditya Oil & Chemicals Ltd, ITA No.4878/Mum/2010, dated 08.02.12 (Mumbai ITAT): “Now the revenue grounds are left for adjudication. Ground No. 2 raised by the revenue reads as under:- “On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in directing the AO not to reduce the WDV of the assets

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

c) Aditya Oil & Chemicals Ltd, ITA No.4878/Mum/2010, dated 08.02.12 (Mumbai ITAT): “Now the revenue grounds are left for adjudication. Ground No. 2 raised by the revenue reads as under:- “On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in directing the AO not to reduce the WDV of the assets

SADHU RAM BALANI,INDORE vs. ITO-5(1), INDORE, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisadhu Ram Balani Ito-5(1) Flat No.B-503, Moti Mahal Indore Apartment 28-A, Sector-C Vs. Scheme No.71, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Abspb5367L Assessee By Shri S.N. Agrawal, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 24.09.2024

C Vs. Scheme No.71, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: ABSPB5367L Assessee by Shri S.N. Agrawal, AR Shri Ashish Porwal, Sr. DR Revenue by Date of Hearing 04.09.2024 Date of Pronouncement 24.09.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against the order dated 16.10.2020 of the Commissioner of Income Tax (Appeal

VISHAL GIFT CENTRE - LLP,INDORE vs. ACIT CENTRAL CIRCLE - 1, INDORE

Appeal is allowed for statistical purposes

27 की भूमि\nख.न. 135, 135/190, 136 की दूरी नगर पालिका/विकास सीमा से वर्ष 2013-14\nकी स्थिति में जानकारी चाही गई है इस संबंध में प्रतिवेदन इस प्रकार है :-\n1. वर्तमान में नगर निगम भोपाल के वार्ड क्रमांक 84 की बाह्य सीमा से\nप्रश्नाधीन भूमि की दूरी 4 K.M. है।\n2. वर्ष 2013-14 दिनांक 3/12/14 के

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

Appeals are allowed

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

Capital gains") for — (i) the transfer of all or any rights (including the granting of a licence) in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property; (ii) the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret formula or process or trade