GOKULAM SEVA NYAS,1 RESHAM KENDRA ,GRAM KHAJURIYA SANWER vs. CIT EXEMPTION BHOPAL, ROOM NO:201,II FLOOR, REAC, BHOPAL, REAC, BHOPAL

Appeals are allowed for statistical purpose

Exemption), Bhopal\n[“CIT(E)"] by which the assessee's applications for grant of final registration\nu/s 12AB & final approval u/s 80G of Income-tax Act, 1961 [“the act"] have\nbeen rejected. The assessee has raised grounds as mentioned in Appeal\nMemos (Form No. 36).\nDelay in appeals:\n2. The registry has informed that there is a delay

AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

condone the delay in filing application in Form No.10AB u/s 80G(5) of the Act. We note that Co-ordinate Bench of Jodhpur in the case of Bhamashah Sundarlal Daga Charitable Trust vs. CIT(Exemption

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

The appeal of the assessee is dismissed

exempt income of Rs.90,65,981/-. The\ncase was selected for scrutiny. Notice(s) u/s 143(2) and 142(1)\nwere issued from time to time. The assessee made a detailed\nsubmission along with the documentary evidences regarding\nsalary income, capital gain calculation deductions under chapter\nVI-A, etc. The Ld. AO in the aforesaid assessment order held\nthat

SHRI KISHAN YADAV,INDORE vs. INCOME TAX OFFICER, INDORE

Appeal is allowed for statistical purpose

condonation of delay and filed present\nappeal on 05.06.2024. Hence, there occurred a delay in filing appeal. Ld. AR\nvery humbly submitted that there is no lethargy, negligence, mala fide\nintention or ulterior motive in making delay and the assessee or L/R does\nnot stand to derive any benefit because of delay. He submitted that the sole\nreason of delay

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

exemption as claimed u/s 80IB(10) be kindly allowed. (3) That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in affirming the view of the AO that “the appellant had acted merely as a contractor after selling the plot and not as a developer. Therefore, the appellant was not eligible

ITO(EXEMPTION), INDORE vs. AROGYA SEVA MANDAL, BURHANPUR MADHYA PRADESH

Appeal is dismissed

condone such delays.", "result": "Dismissed", "sections": [ "143(1)", "11", "12", "11/12", "139(1)", "12AB", "12A", "119(2)(b)" ], "issues": "Whether a delay of 6 days in filing the audit report (Form 10B) can lead to the denial of exemption

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

Appeals are allowed for statistical\npurposes

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.1,08,12,716/- after making these additions,\nnamely (i) short-term

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

exemption, and created a demand. The assessee's rectification application and subsequent appeal to the CIT(A) were also dismissed.", "held": "The Tribunal noted that while filing Form 10B is a mandatory procedural requirement, the delay in filing it can be condoned

ROSHNI HOMI DAJI BAHU UDDESHIYA SHIKSHA AVM SARVAJANIK NYAS,INDORE vs. CPC, BENGLURU, BENGLURU

Appeal is allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2023-24 Roshni Homi Daji Bahu Cpc, Bengaluru Uddeshiya Shiksha Avm Sarvajanik Nyas, बनाम/ 119, Kanlindi Kunj, Vs. Pipliyahana Square, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaetr9004R Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.09.2025 Date Of Pronouncement 25.09.2025

delay in filing the Form 10BB from the CIT (Exemptions). The AO cannot allow the deductions u/s 11 on facts and in circumstances of the law except when a Court directs under alternative remedy or CIT (Exemptions) condones

MALWA PATIDAR SAMAJ SHIKSHA SAMITI ,HATPIPLIYA vs. ADIT, CPC, BENGALURU

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimalwa Patidar Samaj Shiksha Adit, Cpc Samiti Bangaluru Hatpiplya Tehsil Bagli Vs. Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam4373Q Assessee By Mrs. Nisha Lahoti, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 10.09.2024 Date Of Pronouncement 12 .09.2024

exemption u/s 10(23C)(iv) once the approval was granted w.e.f assessment year under consideration. She has further contended that the CIT(A) has dismissed the appeal of the assesse on the ground that the delay in filing audit report in form 10BB could have been condoned

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

delay should be condoned. On merit of appeal, Ld. AR Page 2 of 14 Goverdhan Lal Yadav ITA No. 854/Ind/2024- AY: 2015-16 submitted that the AO has assessed capital gain in the hands of assessee from sale of land without giving exemption

PITAMBER WADHWANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Appeal is allowed for statistical purpose

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniassessment Year:2017-18 Pitamber Wadhwani, Dcit-1(1) 101, Saakaar Kunj, 3 Indore बनाम/ Shanti Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aacpw6714B Assessee By Shri Sandeep Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 23.12.2025

Condonation of Delay: The facts of the case and the grounds raised by the appellant have been considered carefully. It is noticed that there is a delay in filing of appeal. The appeal is to be filed within 30 days of the date of the service of the order. During the appellate proceedings, it is found from the Form

JWALA MAHILA SAMITI,121 AB SCHEME NO 54 ,VIJAY NAGAR INDORE vs. CIT EXEMPTION, BHOPAL

In the result appeal of the assessee is allowed for statistical\npurpose

Bench: Shri B.M. Biyani\Nand\Nshri Paresh M Joshi\Nita No.578/Ind/2025\Njwala Mahila Samiti,\Nबनाम /\Ncit- Exemption,\N121 Ab Scheme No.54,\Nvs.\Nbhopal\Nvijay Nagar,\Nindore\N(Pan:Aabaj7364C)\N(Assessee/Appellant)\Nassessee By\N(Revenue/Respondent)\Ns/Shri\Npranay Goyal & S.N.\Ngoyal, Ars\Nrevenue By\Ndate Of Hearing\Nshri Anoop Singh, Cit-Dr\N10.11.2025\N14.11.2025\Ndate Of Pronouncement\Nआदेश / Order\Nper Paresh M Joshi, J.M:\Nthis Is An Appeal Filed By The Assessee Under Section 253 Of\Nthe Income Tax Act, 1961 (Hereinafter Referred To As The \"Act\" For\Nsake Of Brevity) Before This Tribunal. The Assessee Is Aggrieved By\Nthe Order Bearing Number\Nitba/Exm/F/Exm45/2024-\N25/1066565769(1) Dated 10.07.2024\Npassed By The Ld.\Ncit(Exemption) Whereby The Application Of The Assessee Filed In\Nthe Form 10Ab For The Grant Of Final Registration U/S 80G(5) Of\Nthe Act Is Rejected, Which Is Hereinafter Referred To As The\N\"Impugned Order\".\N2.\Nfactual Matrix\N2.1 That The Assessee Is A Duly Registered Society Vide\Nregistration No.03/27/03/16648/14 Dated 17.01.2014 Which Is\Nissued By The Society'S Registrar (Firms & Society'S, Indore\Ndivision, Indore). The Said Registration Certificate Is At Page 21 Of\Npaper Book Dated 17.09.2025 Filed By The Assessee Society.\N2.2 The Aims & Object Of The Assessee Society Are At Page-22\Nof The Paper Book Dated 17.09.2025 Which Is Reproduced By Us\Nbelow:\Njwala Mahila Samiti\Nita No.578/Ind/2025\Npage 22\Nप्रारूप क्र. 1\Nसमितियों के पंजीयन हेतु ज्ञापनपत्र\Nदेखिये नियम - 3\Npage 22\N1.\Nसंस्था का नाम\Nज्याला महिला समिति\Nसहायक पंजीयना\N2.\Nसंस्था का कार्यालय\N121-Ab. स्कीम नं.

Delay is accordingly condoned which is\nnot deliberate and the appeal is admitted for hearing.\n3.2 The Ld. AR then submitted that the assessee society is an\norganization led by Woman's. The assessee society does not have\nmuch resources at their command. The Ld. AR took us through\nthe paper books which were filed on 22.09.2025 & 17.09.2025\nand highlighted

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

VIJAY KOTHARI,INDORE vs. DCIT (CENTRAL)-1, INDORE

condoned.\n3.5 Ld. DR for Revenue left the matter to the wisdom of Bench without\nraising any objection.\n3.6 We have considered the explanation advanced by assessee and in\nabsence of any contrary fact or material on record, the assessee is found to\nhave a “sufficient cause” for delay in filing present appeal as explained by Ld.\nAR. We find

INDORE CONTRACT BRIDGE ASSOCIATION YEASHWANT CLUB,INDORE vs. ITO ,WARD-EXAMPTION , INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Indore Contract Bridge Cpc, Association, Bangalore बनाम/ Yashwant Club, Race Course Road, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aaaai 1652 F Assessee By Shri S.S. Deshpandey, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.03.2023 Date Of Pronouncement 18.04.2023

condonation of delay in filing first-appeal before Ld. CIT(A). We accept assessee’s submissions and reverse the decision of dismissal taken by Ld. CIT(A). The assessee succeeds in this ground. Ground No. 2 to 3: 8. The exact controversy involved in these grounds is whether or not the assessee was entitled for exemption

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

condoned the delay in filing the present appeal. The assessee has raised following grounds: “1. That on the facts and in the circumstances of the case and in law, the Ld Pr. CIT erred in setting-aside the order as passed by the Assessing Officer under section 143(3) r.w.s. 147 of the Income-Tax Act, 1961 by invoking

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

exemption or deduction, the provisions given in the statute should be strictly followed and there is no scope given by any authority including CPC to apply discretionary powers. In this regard, CBDT Circular No.10/2019 dated 22.05.2019 has to be referred which explains the scope of filing of Form No.10B and the powers given to the CIT for condoning the delay