SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

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

condonation of delay and the appeal prior to amendments also did not make the imposition of late fees by Section 234 E to be ultra vires." 14. The findings of Hon'ble Rajasthan High Court has also escaped the consideration by Hon'ble ITAT. She accordingly requested that the same may kindly be considered to avoid any miscarriage of justice

AARAMBH FOUNDATION,INDORE vs. THE CIT EXEMPTION, BYHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

delay of 93 days in filing the appeal is condoned. The assessee has raised following grounds of appeal: “1. The Ld. CIT grossly erred in issuing order rejecting application for registration under section 12AB of the Act. 2. The Ld. CIT grossly erred on facts and also in law by considering charitable activities as commercial activities and rejecting application

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

Block, Old Secretariat, Vs. Collector Parisar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLD03510D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 22.07.2024 Date of Pronouncement 23.07.2024 O R D E R Per Bench: These 6 appeals by the assesse are directed against 6 separate orders of Commissioner of Income Tax (Appeals), National Faceless

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

Block, Old Secretariat, Vs. Collector Parisar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLD03510D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 22.07.2024 Date of Pronouncement 23.07.2024 O R D E R Per Bench: These 6 appeals by the assesse are directed against 6 separate orders of Commissioner of Income Tax (Appeals), National Faceless

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

Block, Old Secretariat, Vs. Collector Parisar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLD03510D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 22.07.2024 Date of Pronouncement 23.07.2024 O R D E R Per Bench: These 6 appeals by the assesse are directed against 6 separate orders of Commissioner of Income Tax (Appeals), National Faceless

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)-1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

Block, Old Secretariat, Vs. Collector Parisar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLD03510D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 22.07.2024 Date of Pronouncement 23.07.2024 O R D E R Per Bench: These 6 appeals by the assesse are directed against 6 separate orders of Commissioner of Income Tax (Appeals), National Faceless

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

Block, Old Secretariat, Vs. Collector Parisar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLD03510D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 22.07.2024 Date of Pronouncement 23.07.2024 O R D E R Per Bench: These 6 appeals by the assesse are directed against 6 separate orders of Commissioner of Income Tax (Appeals), National Faceless

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

Block, Old Secretariat, Vs. Collector Parisar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLD03510D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 22.07.2024 Date of Pronouncement 23.07.2024 O R D E R Per Bench: These 6 appeals by the assesse are directed against 6 separate orders of Commissioner of Income Tax (Appeals), National Faceless

ACIT(CENTRAL)-1, INDORE, INDORE vs. M/S GOYAL ROAD LINES, INDORE

In the result, appeal of the Revenue in ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2012-13 Acit Central-2, Goyal Road Lines Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Aaefg2687F Revenue By Shri Amit Soni, Sr. Dr Assessee By Shri Ajay Tulsiyan & Miss Shalini Mehta, Ars Date Of Hearing: 03.01.2022 Date Of Pronouncement: 08.03.2022 आदेश / O R D E R

condone the delay in filing the revenue’s appeal and admit the same for hearing. 3. Brief facts of the case as culled out from the records are that the assessee is a partnership firm engaged in the business of transportation. Return for A.Y. 2012-13 filed u/s 139(1) of the Act on 30th September 2013 declaring income

THE PR CIT CIRCLE 5 (1), BHOPAL vs. M/S M.P.WAREHOUSING & LOGISTIC CORPORATION, BHOPAL

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

Block 1, Gautam Nagar, Vs. Bhopal (Revenue / Appellant) (Assessee / Respondent) PAN: AADCM 7742 B Revenue by Ms. Simran Bhullar, CIT DR Assessee by Shri S.S. Deshpande, CA Date of Hearing 18.10.2023 Date of Pronouncement 26.10.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 31.01.2023, passed by learned Commissioner of Income-Tax (Appeals

INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

delayed return, the same cannot be\ncalled to be a non-est return in law.\n8. Having heard the rival submissions and from a careful perusal of\nthe orders of the lower authorities, we find that undisputedly the\nreturn was not filed by the assessee within the time prescribed\nunder section 148 of the Act. But for that reason

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance