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

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

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

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late.\n\n2.\nRefusing to condone delay can result in a meritorious matter being thrown out at\nthe very threshold and cause of justice being defeated. As against this when\ndelay is condoned the highest that can happen is that a cause would be decided\non merits

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

delay in filing of TDS statements. In this sense, insertion of clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of processing of TDS statement and the same is enabling for processes in nature. This is very much evident

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

delay in filing of TDS statements. In this sense, insertion of clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of processing of TDS statement and the same is enabling for processes in nature. This is very much evident

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

GOKULAM SEVA NYAS,1 RESHAM KENDRA ,GRAM KHAJURIYA SANWERC 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

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

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

10-9-2014]\nMeeraj Estate\n& Developers v. Dy.\nCIT [2014] 44 taxmann.com 431/148 ITD\n166 (ITAT, Agra)\n(iv)\nK.K.\nKhullar v. Dy.\n301(Delhi)\nCIT [2009] 116\nITD\n(v)\nDwarkadas Kesardeo Morarka v. CIT [1962]\n44 ITR 529 (SC)\n6. The Id. DR drew the attention of the Bench to the\nMemorandum to the Finance Bill

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

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

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

condone delay, admit appeal and proceed with hearing. 3.Since the issue for adjudication in these appeals is identical; they were heard together at the request of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity. 4. The background facts leading to these appeals are such that the asesesee was a director

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

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

condone delay, admit appeal and proceed with hearing. 3.Since the issue for adjudication in these appeals is identical; they were heard together at the request of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity. 4. The background facts leading to these appeals are such that the asesesee was a director

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

10 or sub- clause (iii) of clause (ac) of sub-section (1) of section 12A of the Act, as the case may be. Hence, in cases where the trust has already made an application in Form Ho. 10AB under the said provisions but such application has been furnished after 30.09.2022 and where the Principal Commissioner or Commissioner has not passed

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