SAQUIB AHMED,PIPARIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, BHOPAL, BHOPAL

The appeal of the assessee is dismissed

deductions under chapter\nVI-A, etc. The Ld. AO in the aforesaid assessment order held\nthat:-\n//\nIn view of the submission made by the assessee and after\nconsidering the totality of facts and circumstances of the\ncase, the return income of the assessee is accepted”. That the\naforesaid assessment order is hereinafter referred to as the\n“Impugned Assessment

M P RAJYA POWERLOOM BUNKAR SAHAKARI SANGH MARYADIT,BURHANPUR vs. INCOME TAX OFFICER, BURHANPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimp Rajya Powerloom Bunkar Income Tax Officer Sakahari Sangh Maryadit Burhanpur Vs. Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam5938R Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 18.07.2024

deduction u/s 80P for A.Y.2018-19 onwards due to delay in filing the return of income. He has further submitted that this grievance was raised before the CBDT and vide circular no.13 of 2023 dated 26.07.2023 the CBDT has directed the CCsIT/DGsIT to deal with the applications for condonation

VAISHALI DEVELOPERS & BUILDERS,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 Vaishali Developers & Income-Tax Officer, Builders, 1(2), बनाम/ 240, M.P. Nagar Zone I, Bhopal Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan : Aacfv7638P Assessee By Shri S.S. Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Final Hearing 08.04.2024 Date Of Pronouncement 30.04.2024

deduction claimed u/s 80IB(10) of the I.T. Act by the appellant. (6) That on the facts and in the circumstances of the case and in law, the levy of interest u/s 234B is unlawful and hence, be cancelled.” 2. The registry has informed that there is a delay of 2,425 days in filing this appeal, therefore the appeal

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

deductions u/s 24(b) as narrated in preceding paragraphs which Page 3 of 22 Manoj Kumar Gangadharan ITA No. 670&671 /Ind/2024 - A.Ys.2017-18&2018-19 leads to under reported income in consequence of misreporting thereof. 9. From the above discussion, it can be seen that the assessee has under reported income in consequence of misreporting thereof. Hence

KISHORE SEWANI,BHOPAL vs. ITO-1(4), BHOPAL

Appeals are allowed for statistical\npurposes

deduction of cost of\nacquisition, transfer expenses and exemption u/s 54F on the basis of new\ninvestment in a property. The case of assessee was taken up for scrutiny\nassessment and the AO issued statutory notices u/s 143(2)/142(1) which\nwere complied by assessee. Ultimately, the AO passed assessment-order\ndetermining total income at Rs.1

SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

In the result the \"Impugned order\" is set aside as and by\nway of remand back to the file of the Ld

deduction of expnses has been allowed by your\nhonour. 04) It is, therefore request to your honour demand so\ncreated on exempted profit may please be cancel.\"\nOn perusal of records, it is found that the assessee filed its return\nof income for the year under consideration belatedly on\n30.03.2018 whereas Form 10B or Form 1088 was not filed

GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

condone delay, admit appeal and proceed with hearing. 3. The background facts leading to this appeal are such that the assessee-individual filed return of AY 2015-16 declaring a total income of Rs. Page 3 of 14 Goverdhan Lal Yadav ITA No. 854/Ind/2024- AY: 2015-16 49,130/-. In the return so filed, the assessee declared capital gain from

ASHOK KUMAR JAIN,INDORE vs. DCIT - 1(1), INDORE

Appeal is allowed for statistical purpose

delay was due to Diwali holidays and sought condonation. The assessment order disallowed a deduction claimed under section 57 of the Act.", "held

SITARAM MUCHHALA,MARDANA vs. ITO KHARGONE, KHARGONE

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

deduction under Section 57(iv). As the appellant failed to furnish any supporting documents, the assessing officer computed the Page 4 of 13 Sitaram Muchhala ITA No. 661/Ind/2025 - A.Y.2018-19 capital gains with the cost of acquisition and Improvement taken as nil and added Rs.24,79,657 to total income under Section 45. 1. The final assessed income was determined

GOURAV BHARGAVA,BHOPAL vs. ADDL/JCIT(A)-1 DELHI, DELHI

Appeal is partly allowed

condone the\nsmall delay of 23 days, admit appeal and proceed with hearing.\n3. The background facts leading to present appeal are such that the\nassessee-individual filed his return of income of AY 2023-24 on 30.10.2023\nu/s 139(1) before due date of 31.10.2023 declaring a total income of Rs.\n40,17,574/-. The AO processed assessee

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

condoned and these appeals are admitted and heard. 6. The assessee is aggrieved by the late fee imposed by AO u/s 234E for delay filing of Statements of TDS in Form No. 24Q. Admittedly, the Statements relate to Quarter-2 and Quarter-3 of Financial Year 2012-13 and the assessee is claiming that prior to 01.06.2015, there

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

condoned and these appeals are admitted and heard. 6. The assessee is aggrieved by the late fee imposed by AO u/s 234E for delay filing of Statements of TDS in Form No. 24Q. Admittedly, the Statements relate to Quarter-2 and Quarter-3 of Financial Year 2012-13 and the assessee is claiming that prior to 01.06.2015, there

SHRADDHA SAKH SAHKARI SANSTHA,BARWANI vs. THE ITO, SENDHWA, SENDHWA

In the result appeal of the assessee is allowed

deduction under Section 80P due to the return of income not being filed within the due date, a practice that the assessee contended was not permissible under Section 143(1) before its amendment.", "held": "The Tribunal condoned the delay

SANDEEP KUMAR SONI,BHOPAL vs. THE ITO 4(3), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhashri Deepak Soni, Ito-4(3), बनाम/ Prop. Ambalika Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Acyps8020J) (Assessee/Appellant) (Revenue/Respondent) Shri Sandeep Kumar Soni, Ito-4(3), बनाम/ Prop. Ambey Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Avgps0484F) (Assessee/Appellant) (Revenue/Respondent)

condone delay, admit appeal and proceed with hearing. 4. The brief facts leading to this appeal are such that the assessee- individual is engaged in jewellery business the name of M/s Ambalika Jewellers, Bhopal. For AY 2017-18 under consideration, the assessee filed return declaring a total income of Rs. 8,73,380/-. The case was selected under scrutiny

SHRI DEEPAK SONI, BHYOPAL vs. THE ITO 4 (3), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhashri Deepak Soni, Ito-4(3), बनाम/ Prop. Ambalika Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Acyps8020J) (Assessee/Appellant) (Revenue/Respondent) Shri Sandeep Kumar Soni, Ito-4(3), बनाम/ Prop. Ambey Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Avgps0484F) (Assessee/Appellant) (Revenue/Respondent)

condone delay, admit appeal and proceed with hearing. 4. The brief facts leading to this appeal are such that the assessee- individual is engaged in jewellery business the name of M/s Ambalika Jewellers, Bhopal. For AY 2017-18 under consideration, the assessee filed return declaring a total income of Rs. 8,73,380/-. The case was selected under scrutiny

SMT PUSHPLATA CHANDRAWAT,INDORE vs. THE DCIT CPC , BANGLORE

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Smt. Pushplata Chandrawat, V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. House No. 34-Bg, Scheme No. 74-C, Vijay Nagar, Indore Pan-Adapc8144L (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.03.2023

condone the delay in filing the present appeal. The assessee has raised the following grounds: “1. That, the learned CIT(A) grossly erred, both on facts and in law, in upholding the action of the AO in making addition of Rs.3,81,960/-, which is quite unjustified, unwarranted, excessive, arbitrary and bad-in-law. 2a). That, the learned

RAJESH PRAJAPATI ,UJJAIN vs. ACIT CIRCLE 2(1) , UJJAIN

Appeal is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Shri Rajesh Prajapati, A.C.I.T., बनाम/ 15, Naliya Bakhal, Circle 2(1), Ujjain Ujjain Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Alnpp5190Q Assessee By Ms.Sonam Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.05.2023 Date Of Pronouncement 17.07.2023

condone the delay in filing present appeal and proceed to adjudicate on merits. GROUND NO. 1: 7. In this ground, the assessee has challenged the disallowance of Rs. 44,32,850/- made by the AO out of deduction

BALAJI PHOSPHATES LIMITED,INDORE vs. DCITACIT 1(1) INDORE, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibalaji Phosphates Limited, Dcitacit 1(1), 305, Utsav Avenue, Indore Vs. 12/5 Ushaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadcb5654R Assessee By Shri Subhash Jain, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 29.07.2024 O R D E R

deduction of TDS on advertisement expenses and office rent. 4. On the other hand Ld. DR has vehemently opposed to the condonation of delay