M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration

SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

12 of the Act. In case of failure to file\nsuch return of income under this section 139, penalty has been\nprescribed. In case of failure to file return by any person\nunder section 139(1) penalty has been prescribed under section\n271F. Similarly, in case of failure to file return by charitable\nsociety under section 139 (4A) penalty

DEVI ANUSUIYA VIDYA SANSTHAN,INDORE vs. CIT(A), NFAC, DELHI

Appeal is allowed for statistical purposes

ba) in sub-section (1) of section 12A is quoted\nunder:\n“the entities registered under section 12AA are required to\nfile return of income under sub-section (4A) of section 139 of\nthe Income-tax Act, if the total income without giving effect to\nthe provisions of sections 11 and 12 exceeds the maximum\namount which is not chargeable

NANCY ANN MILLER EDUCATIONAL TRUST,INDORE vs. INCOME TAX OFFICER-EXEMPTION, INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Nancy Ann Miller Income-Tax Officer, Educational Trust, Ward-(Exemption), बनाम/ 64/67, Dhar Kothi, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaatn4010B Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2024 Date Of Pronouncement 16.05.2024

ba) of the IT Act. If the appellant fails to file their return within the due date or time allowed in the statute and also failed to furnish necessary forms in support of their claims made in their return, their deduction or exemption claim cannot be allowed u/s 143(1) of the Act. It is not a debatable issue