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

10 SCC 613, the Court\nconsidered as under:\n'37. In Collector (LA) v. Katiji [Collector (LA) v. Katiji, (1987) 2\nSCC 107], the Court noted that it had been adopting a justifiably\nliberal approach in condoning delay and that “justice on merits” is to be\npreferred as against what “scuttles a decision on merits”. Albeit, while\nreversing an order

C.I. FINLEASE PRIVATE LIMITED,BHOPAL vs. DCIT-1(1), BHOPAL

Appeal is dismissed

10 of 22\nC.I. Finlease Private Limited\nITA No. 396/Ind/2024 - AY 2012-13\nAdvocate) in both matters. The contents of these documents are identical in both\nappeals. Therefore, we are re-producing below the assessee's condonation-\napplication and previous counsel's affidavit as filed in first appeal being ITA No.\n247/Ind/2023

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 Registration of the Trust. However, the CBDT has extended the above time limits by invoking section 119 of the Act by issuing circular No. 8 of 2022, dated 31-03- 2022 extending the time limit upto 30th September, 2022. It is thereafter by circular No. 6 of 2023 dated 24- 05-2023 clarified as follows

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

section 253(5) and the decision of\nHon'ble Supreme Court, we take a judicious view, condone delay, admit\nappeal and proceed with hearing.\n4. The background facts leading to present appeal are as under:\n(i)\nThe assessee-individual is a differently-abled person. Originally, he\nwas a permanent employee of Central Govt. in the Department of\nTelecom

M/S C.I. BUILDERS PVT. LTD.,BHOPAL vs. THE DCIT 1(1), BHOPAL

Appeals are dismissed

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

delay of 10 months from 07.09.2022 to 03.07.2023 is directly due to sheer negligence of assessee. Therefore, the assessee does not deserve any sympathy. (vi) Lastly, he relied upon decisions in Mani Mandir Sewa Nyas Samiti Ramghat Ayodhya Vs. CIT (2020) 119 taxmann.com 383 (SC) and Royal Stiches (P) Ltd. Vs. DCIT (2023) 156 taxmann.com 361 (Madras HC) and also

M/S C.I. BUILDERS PVT. LTD.,BHOPAL vs. THE ACIT, 1(2), BHOPAL

Appeals are dismissed

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

delay of 10 months from 07.09.2022 to 03.07.2023 is directly due to sheer negligence of assessee. Therefore, the assessee does not deserve any sympathy. (vi) Lastly, he relied upon decisions in Mani Mandir Sewa Nyas Samiti Ramghat Ayodhya Vs. CIT (2020) 119 taxmann.com 383 (SC) and Royal Stiches (P) Ltd. Vs. DCIT (2023) 156 taxmann.com 361 (Madras HC) and also

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

The appeal of the assessee is dismissed

Section 263. While\nthe assessee cited non-receipt of the PCIT's order email,\nreduced staff due to cessation of business, and the COVID\npandemic, the Tribunal found these reasons not bona fide.\nIn para 10, the Tribunal emphasized that while merit\nshould generally override technicalities, there is no mandate\nto condone delay

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

Appeal is allowed for statistical purposes in\nterms mentioned above

condoned the delay of filing of form 10B vide his order dated\n06.08.2024. Therefore, in our considered opinion, on this issue there\nshould not be any denial of exemption u/s 11 of the Act. However,\nwith regards to delay in filing of ROI, section 12A(1)(ba) of the\nAct stipulates that to claim exemption

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

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

10. It is noted that the appellant is an AOP and its books of accounts were audited. Then it is not clear what other necessary documents were being gathered and also it is seen that no documents explaining cash credits were produced during the appeal proceedings. From the above it reveals that the appellant has not produced sufficient cause which

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

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

10. It is noted that the appellant is an AOP and its books of accounts were audited. Then it is not clear what other necessary documents were being gathered and also it is seen that no documents explaining cash credits were produced during the appeal proceedings. From the above it reveals that the appellant has not produced sufficient cause which

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

condone delay in filing\nForm 10B and the Commissioner (Appeal) had no power to\ncondone such delay as per section 119(2)(b). The relevant portion\nof the said judgment is quoted hereunder:\n\"Considering the hardship faced by the assessee, the CBDT\nissued Circular No. 7/2018, authorizing Commissioner of Income-\ntax, to admit belated application in Form No. 10

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

Appeal is allowed for statistical purposes in terms mentioned above

condoned the delay of filing of form 10B vide his order dated 06.08.2024. Therefore, in our considered opinion, on this issue there should not be any denial of exemption u/s 11 of the Act. However, with regards to delay in filing of ROI, section 12A(1)(ba) of the Act stipulates that to claim exemption

ABDE ALI,INDORE vs. ITO BURHANPUR, BURHANPUR

In the result the “Impugned order” is set aside as and by

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

10 ABDE ALI ITA No. 647&648/Ind/2025 - A.Y.2017-18 came to know of about the impugned order when logged on to the portal. Upon logging in the said “impugned order” was found. It was submitted that delay has happened due to bonafide reason and sufficient cause is shown. The delay should be condoned. An application for condonation of delay along with

ABDE ALI,INDORE vs. ITO , BURHANPUR

In the result the “Impugned order” is set aside as and by

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

10 ABDE ALI ITA No. 647&648/Ind/2025 - A.Y.2017-18 came to know of about the impugned order when logged on to the portal. Upon logging in the said “impugned order” was found. It was submitted that delay has happened due to bonafide reason and sufficient cause is shown. The delay should be condoned. An application for condonation of delay along with

SHRI RAM BABU SINGH,INDORE vs. DCIT 1(1), BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ram Babu Singh, Dcit-1(1) C/O Sv Agrawal & Associates, Bhopal Dadi Dham, 24, Joy Builders Colony, Vs. Near Rafael Tower, Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aelps9945K Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 & 03.07.2024 Date Of Pronouncement 23 .07.2024

condone the delay of 10 days in filing the present appeal. 4. The assessee has raised following grounds of appeal: 1.That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the levy of penalty under section

M/S. BARKATUIIAH VISHWAVIDYALAYA ,BHOPAL vs. THE PCIT, BHOPAL

In the result, this appeal of assessee is dismissed

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

section 10(23C) is a beneficial provision Page 2 of 4 Barkatullah Vishvavidhyalaya and having regard to its object to incentivize the educational institutions, the delay ought to have been condoned

BSM SHELTER ESTATE INDIA PRIVATE LIMITED ,INDORE vs. INCOME TAX OFFICER 1(3), INDORE

Appeals are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniita No. 291/Ind/2024(Ay: 2015-16) Bsm Shelter Estate India Ito 1(3), बनाम/ Private Limited, Indore Vs. 27/2/3, Gram Bhangarb, Near Mr-10, Indore (Pan: Aafcb3409E) (Assessee/Appellant) (Revenue/Respondent)

condoning delay. We find that section Page 7 of 10 BSM Shelter Estate India Private Limited ITA Nos. 290& 291/Ind/2024

BSM SHELTER ESTATE INDIA,INDORE vs. INCOME TAX OFFICER 1(3), INDORE , INDORE

Appeals are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniita No. 291/Ind/2024(Ay: 2015-16) Bsm Shelter Estate India Ito 1(3), बनाम/ Private Limited, Indore Vs. 27/2/3, Gram Bhangarb, Near Mr-10, Indore (Pan: Aafcb3409E) (Assessee/Appellant) (Revenue/Respondent)

condoning delay. We find that section Page 7 of 10 BSM Shelter Estate India Private Limited ITA Nos. 290& 291/Ind/2024