AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

trust since inception which is placed at page no.70 of the paper book. Ld. AR has submitted that the assessee statistics all the conditions prescribed in the proviso to section 12A(2) of the Act. He has also relied upon CBDT circular no.173 of 2019 dated 13th April 2019 as well as the decision of the Rajkot Bench

SHRIDHAR GYAN PRASAR PARMARTHIK TRUST, RAJGAD,RAJGAD vs. CIT EXEMPTION, BHOPAL

In the result, assessee’s appeal in 9

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Shri Shridhar Gyan Prasar Parmarthik Trust Rajgad Pan :Aafts0410D : Appellant

200. Thus the total % age of the amount on alleged religious activities was 4.09 % whereas it should not exceed to 5 % as restricted by the section 80G (5B). 4 Shridhar Gyan Prasar Pramarthik . E. The 'total income' as mentioned in sub-clause (5B) of Section 80G of the Act does not mean the 'income', as it appears in Section

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

200/- made by assessee in bank a/cs during demonetization period and on finding that the assessee has not filed any return of AY 2017-18, issued a notice dated 27.12.2017 u/s 142(1)(i) requiring the assessee to file return of income of AY 2017-18. However, the assessee did not file any return. Then, the AO took assessee

AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

200(A)(1) and on 7-02-2016 raised a demand of late fee of Rs. 74,600/- u/s. 234E of the Act. In appeal, the Ld. CIT(A), mechanically relied upon the jurisdictional High Court decision in the case of Rajesh Kourani vs. Union Of India (2017) 83 taxmann.com 137 (Gujarat) to uphold levy of late filing