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

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

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

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

section 119 of the Act, hereby directs that the Chief Commissioners of Income· tax (CCs/T) / Directors General of income tax (DGsIT) are authorised to deal with such applications of condonation of delay

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

condonation of delay in filing for filing the form 10BB u/s 119(2)(b) before the competent authority as specified by the CBDT in Circular no.15/2022 dated 19.07.2022. It is pertinent to note that the claim of exemption u/s 10(23C)(iv) was claimed by the assesse only after the assesse was granted approval u/s 10(23C)(iv) vide order

SANJANA CLOTHINGS PRIVATE LIMITED,INDORE vs. AID, CPC BENGALURU, BENGALURU

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

section 119(2)(b) of the Act, hereby authorizes:\na) the Pr. Commissioners of Income Tax (,Pr. CsIT')/\nCommissioners of Income Tax ('CsIT') to admit and deal\nwith the applications for condonation of delay

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

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

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

SHRI MOTILAL NAGAR SMRITI SHIKSHAN SAMITI,INDORE vs. CIT EXEMPTION, BHOPAL

Appeal is allowed

condonation by CBDT in terms of section 119 for\ndelayed filing of Form No. 10 is concerned, we may gainfully refer the Para\n5.6 of the judgement of Hon'ble Gujrat High Court in Indian Panel Board\nManufacturer Vs. DCIT Tax Appeal No. 655 of 2022 dated 21.03.2023\nreading thus:\n“5.6 The tribunal further committed an error in appreciating

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

condonation of delay in seeking registration was not available." This clearly goes to prove that the first proviso to section 12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

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

condones the delay u/s 119(2)(b) of the Act. Keeping in view of the above, I am of the opinion that the AO has rightly denied exemption u/s 11 of the I.T. Act and rightly made addition of Rs. 1,03,26,610/- to the income of the appellant. Therefore, ground No. 1 to 6 are dismissed.” (viii

WELFARE ASSOCIATION FOR DISABLED,INDORE vs. ASSTT. DIRECTOR OF INCOME TAX CPC BENGALURU, BENGALURU

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Welfare Association For The Adit, Cpc, Disabled, Bengaluru, 10, Sukhliya, Indore. बनाम/ Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaaw 0912 G Assessee By Shri Prakash Gupta & Shri Shashank Sharma, Ca & Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.12.2023 Date Of Pronouncement 21.12.2023

condonation of delay, pursued the same and made all sincere efforts but the same is pending with authorities. Ld. AR submitted that the assessee has taken several adjournments in this appeal from ITAT itself on the ground of pendency of application before authorities. But, no outcome is forthcoming from authorities. Ld. AR submitted that in any case, the application

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

delay in the matter of filing audit report (Form No. 10B) but the assessee has not filed any condonation-petition before Commissioner of Income-tax. This point is also rejected by Hon’ble Gujrat High Court in Para 5.6 of their judgement in Indian Panel Board Manufacturer Vs. DCIT Tax Appeal No. 655 of 2022 dated 21.03.2023. For clarity

SIDDHI VINAYAK,INDORE vs. ITO-3(1), INDORE

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Siddhi Vinayak, Income-Tax Officer, 210, Dhan Trident, 3(1), Satya Sai Square, Indore. बनाम/ Vijay Nagar, Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Accfs1664A Assessee By Shri Arpit Gaur, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Final Hearing 22.04.2024 Date Of Pronouncement 30.04.2024

condone the delay, admit this appeal and proceed for hearing on merit. 4. The background facts leading to present appeal are such that the assessee is a partnership firm engaged in the wholesale trading of grain and pulses. For AY 2015-16, the assessee filed return declaring a turnover of Rs. 31,40,27,378/-, gross-profit

MADHYA PRADESH RAJYA VAN VIKAS NIGAM LIMITED,TT NAGAR vs. CPC BANGALORE, HOBLI

Appeal is allowed

section 119(2)(b) of the Act, hereby directs that:\nThe delay in filing of Form 10-IC as per Rule 21AE of the Rules for the\nprevious year relevant to A.Y 2020-21 is condoned