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

ac) of sub-section (1) of section 122A of the Act, till 30.09.2023 where the due date for making such application has expired prior to such date. 15. However, in earlier Circular 8/2022, which was issued on 31.03.2022 the CBDT has given instruction about approval 80G(5) of the Act, which is reproduced below: “1. On consideration of difficulties

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

condone delay, admit appeal and proceed with\nhearing.\n4.\nWe have heard the learned Representatives of both sides and perused\nthe case record including the impugned orders.\n5.\nIn these matters, the assessee is aggrieved by the action of CIT(E) in\nrejecting assessee's applications for registration u/s 12AB and approval u/s\n80G. The Ld. CIT(E) has rejected

MADHYA PRADESH INDUSTRIAL FOUNDATION,POLOGROUND, INDUSTRIAL STATE vs. EXEMPTION WARD INDORE, MAIN BUILDING, INDORE

Appeals are allowed for statistical purposes

condone delay, admit appeal and proceed with\nhearing.\n4.\nWe have heard the learned Representatives of both sides and perused\nthe case record including the impugned orders.\n5.\nIn these matters, the assessee is aggrieved by the action of CIT(E) in\nrejecting assessee's applications for registration u/s 12AB and approval u/s\n80G. The Ld. CIT(E) has rejected

THE ACIT 1 (1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

delay in filing of appeal are not condoned. All appeals are dismissed without admission. In the result, he 7 appeals are Dismissed. " Thereafter the appellant approached the Hon'ble ITAT, Indore against dismissal of seven appeals. Hon'ble ITAT, Indore bench. Indore decided the appeals on 30.04.2012 vide ITA No. 20- 2 for A.Ys

ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

delay in filing of appeal are not condoned. All appeals are dismissed without admission. In the result, he 7 appeals are Dismissed. " Thereafter the appellant approached the Hon'ble ITAT, Indore against dismissal of seven appeals. Hon'ble ITAT, Indore bench. Indore decided the appeals on 30.04.2012 vide ITA No. 20- 2 for A.Ys

ACIT 1( 1 ), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

delay in filing of appeal are not condoned. All appeals are dismissed without admission. In the result, he 7 appeals are Dismissed. " Thereafter the appellant approached the Hon'ble ITAT, Indore against dismissal of seven appeals. Hon'ble ITAT, Indore bench. Indore decided the appeals on 30.04.2012 vide ITA No. 20- 2 for A.Ys

THE ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

delay in filing of appeal are not condoned. All appeals are dismissed without admission. In the result, he 7 appeals are Dismissed. " Thereafter the appellant approached the Hon'ble ITAT, Indore against dismissal of seven appeals. Hon'ble ITAT, Indore bench. Indore decided the appeals on 30.04.2012 vide ITA No. 20- 2 for A.Ys

ACIT(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

delay in filing of appeal are not condoned. All appeals are dismissed without admission. In the result, he 7 appeals are Dismissed. " Thereafter the appellant approached the Hon'ble ITAT, Indore against dismissal of seven appeals. Hon'ble ITAT, Indore bench. Indore decided the appeals on 30.04.2012 vide ITA No. 20- 2 for A.Ys

ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

delay in filing of appeal are not condoned. All appeals are dismissed without admission. In the result, he 7 appeals are Dismissed. " Thereafter the appellant approached the Hon'ble ITAT, Indore against dismissal of seven appeals. Hon'ble ITAT, Indore bench. Indore decided the appeals on 30.04.2012 vide ITA No. 20- 2 for A.Ys

ACIT1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

delay in filing of appeal are not condoned. All appeals are dismissed without admission. In the result, he 7 appeals are Dismissed. " Thereafter the appellant approached the Hon'ble ITAT, Indore against dismissal of seven appeals. Hon'ble ITAT, Indore bench. Indore decided the appeals on 30.04.2012 vide ITA No. 20- 2 for A.Ys

DCIT 1(1), INDORE vs. M/S MAA UMIYA AGRITECH PVT. LTD. , INDORE

In the result, appeal of Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit 1(1) M/S. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) Pan: Aabcn8230F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri S.S. Solanki, Ar Date Of Hearing 11.04.2023 Date Of Pronouncement 08.06.2023

condone delay) and termination of proceedings.” Accordingly, in view of the judgment of Hon’ble Supreme Court in suo- moto cognizance for extension of the limitation, the appeal of the revenue is treated as filed within the period of limitation. 3. The Revenue has raised following ground of appeal: “1. The Ld. CIT(A) was not justified in deleting