SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

80P is allowed and return income of the assessee society is accepted. Total income Assessed u/s 143(3) of Income Tax Act, 1961 = Rs. - Nil- . 12. It is manifest from the record as well as voluminous documents filed by the assesse before the AO that it is not a case of complete lack of inquiry on the part

INCOME TAX OFFICER, UJJAIN vs. M.P. POLICE SAKH SAHAKARI SANSTHA MARYADIT, UJJAIN

In the result, the appeals of the revenue are dismissed

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

Gains of Business and Profession” and therefore, is eligible for claiming deduction u/s 80P(2)(a)(i) of the Act. The Board has decided that no appeal may be filed on this ground by the officers of the Department and the appeals already filed, if any, on this ground before the Courts/Tribunal may be withdrawn/nor pressed upon. Thus

INCOME TAX OFFICER, UJJAIN vs. M.P. POLICE SAKH SHAKARI SANSTHA MARYADIT, UJJAIN

In the result, the appeals of the revenue are dismissed

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

Gains of Business and Profession” and therefore, is eligible for claiming deduction u/s 80P(2)(a)(i) of the Act. The Board has decided that no appeal may be filed on this ground by the officers of the Department and the appeals already filed, if any, on this ground before the Courts/Tribunal may be withdrawn/nor pressed upon. Thus

ASSISTANT COMMISSIONER OF INCOME TAX, BHOPAL vs. MADHYA PRADESH RAJYA SAHAKARI ANUSUCHIT JATI VITT EVAM VIKAS NIGAM, BHOPAL

Appeal is allowed for statistical purpose

section 80P of the IT Act, 1961 and\nallowing the appeal of the assessee, thereby deleting the penalty u/s\n271(1)(c) of Rs.1,75,00,000/-, when inaccurate particulars of income are\nclearly apparent from the return of income filed and the submissions of the\nassessee during the penalty proceedings?\"\n2. The background facts leading to present appeal