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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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

d) Section 200A speaks about the processing of TDS return/statements and thus the provisions starts only after the filing of such TDS returns/statements, whether in time or delayed, whereas section 234E seeks to levy the fees for the period of delay in filing such TDS returns and statements. Therefore, it may be seen that the charging provisions of section 234E

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

d) Section 200A speaks about the processing of TDS return/statements and thus the provisions starts only after the filing of such TDS returns/statements, whether in time or delayed, whereas section 234E seeks to levy the fees for the period of delay in filing such TDS returns and statements. Therefore, it may be seen that the charging provisions of section 234E

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

Appeals are allowed\"

11-12-\n2019] and batch of other appeals, order dated 29-11-2019, he\nsubmitted that the Tribunal has thoroughly discussed the issue\nand held that when the period of default was before 1-6-2015,\nthere is no merit in charging late filing fee u/s 234E of the Act.\nReferring to various other decisions of the coordinate Benches

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

condone delay, admit appeal and proceed with hearing. 4. The assessee is a co-operative society engaged in business of providing credit facilities to its members. For AY 2020-21, the assessee filed return declaring total income of Rs. 40/-. In the return of income so filed, the assessee claimed deduction of Rs. 22,95,983/- u/s 80P(2)(d

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

Appeals are allowed

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

D E R Per Bench: The captioned three appeals are filed by assessee assailing two separate appeal-orders, one for Assessment-Year [“AY”] 2012-13 and other for AYs 2013-14 & 2014-15, both dated 29.12.2023 and passed by learned Commissioner of Income-tax (Appeals)-3, Bhopal [“CIT(A)”], which in turn arise out of respective penalty-orders dated

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

Appeals are allowed

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

D E R Per Bench: The captioned three appeals are filed by assessee assailing two separate appeal-orders, one for Assessment-Year [“AY”] 2012-13 and other for AYs 2013-14 & 2014-15, both dated 29.12.2023 and passed by learned Commissioner of Income-tax (Appeals)-3, Bhopal [“CIT(A)”], which in turn arise out of respective penalty-orders dated

BISA NEEMA PANCHAYAT BHAWAN TRUST,M.G ROAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION) BHOPAL, COMMISSIONER OF INCOME TAX(EXEMPTION) BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaa.Y. : 2023-24 Bisa Neema Panchayat Commissioner Of Income- Bhawan Trust, Tax (Exemption), बनाम/ 285, M.G. Road, Bhopal Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aactb4287E Assessee By Shri S.S.Deshpande, C.A. & Ar Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 27.11.2024 Date Of Pronouncement 29.11.2024

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order dated 19.02.2024 passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] by which the assessee’s provisional registration u/s 12AB of Income-tax Act, 1961 has been cancelled and also application for grant of final registration u/s 12AB has been rejected, the assessee has filed this appeal

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

D E R Per B.M. Biyani, A.M.: This appeal is directed against the order dated 19.10.2023 passed by the learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] by which the assessee’s application for grant of final approval u/s 80G(5) of Income-tax Act, 1961 has been rejected and the provisional approval u/s 80G(5) granted earlier

AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

D E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against the order dated 25.01.2024 of the Commissioner of Income Tax (Appeal) National Faceless Appeal Centre (NFAC) Delhi, for A.Y.2018-19. The assesse has raised following grounds of appeal: “1.That on the facts and in the circumstances of the case

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

Appeal is allowed for statistical purposes in\nterms mentioned above

d) XXX\n(e)\n- fund or institution referred to in sub-clause (iv) or trust or institution\nreferred to in sub-clause (v) or any university or other educational\ninstitution referred to in sub-clause (iiiab) or sub-clause (iiiad) or sub-\nclause (vi) or any hospital or other medical institution referred to in sub-\nclause (iiiac