NAYANA JAYESH PATEL,INDORE vs. ASSESSING OFFICER, INDORE

Appeal is allowed for statistical purpose

condone delay, admit appeal and proceed with\nhearing.\n4.\nThe brief facts of the case are as under:\n(i)\nThe AO, on the basis of information of certain financial transactions\nhaving been done by assessee in the previous year 2011-12 relevant to\nAY 2012-13 under consideration, issued notice u/s 148 to assessee\ndated 29.03.2018 and thereby initiated

SAVITRI BAI JHAWAR SEWA NYAS,KHANDWA vs. INCOME TAX OFFICER (EXEMPTION), INDORE, INDORE

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2020-21 Savitri Bai Jhawar Sewa Ito (Exemption ) Nyas, Indore Viklang Bal Sewa Ashram, बनाम/ Bt College Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats5055P Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.04.2026 Date Of Pronouncement 10.04.2026

delay in filing first-appeal before CIT(A) which should be condoned by this bench. 5. Having said thus, Ld. AR next submitted that in present case, the admitted fact (as can be seen from rectification-order passed by AO, re- produced above) are such that the assessee filed Form No. 10B on 30.12.2020 before filing return of income

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

condoning the delay in filing audit report (Form No. 10B) but the assessee has not filed any petition before Commissioner of Income-tax, and (iii) The assessee has filed rectification-application u/s 154 and thereafter come in appeal before him instead of appeal against intimation u/s 143(1). The assessee ought to have challenged the intimation

ADARSH SHISHU VIHAR,INDORE vs. DCIT, CPC, BENGALURU AND ITO EXEMPTION WARD, INDORE, INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2019-20 Adarsh Shishu Vihar, Dcit, Cpc, Bengaluru & C/O Ca Rajesh Mehta, Ito (Exemption Ward), Rajesh Heeralal Mehta & Indore Company, Chartered Accountants, बनाम/ 203, Manas Bhawan Extn, Vs. 11, Rnt Marg, Near Hotel Shreemaya, Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaaa2270K Assessee By Shri Apurva Mehta, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2024 Date Of Pronouncement 13 .06.2024

condone the delay. Page 3 of 12 Adarsh Shishu Vihar Assessment year 2019-20 6. Then, Ld. AR submitted that the assessee is engaged in charitable activities and the registration granted to it by tax authorities u/s 12A was in force. The assessee filed original return of income on 12.09.2019 and prior to filing of return, the accounts were duly

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

IKON OVERSEAS PRIVATE LIMITED,BHOPAL vs. ITO 2(5), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

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

delay of 41 days in filing the appeal in ITANo.53/Ind/2024 and the same is condoned. The assessee has raised following grounds in quantum appeal: “1.The Ld. AO was not justified in passing the ex- parte order, which is bad-in-law, void ab initio. barred by limitation, illegal, contrary to the facts and circumstances of the case, liable

IKON OVERSEAS PRIVATE LIMITED,BHOPAL vs. ITO 2(5), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

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

delay of 41 days in filing the appeal in ITANo.53/Ind/2024 and the same is condoned. The assessee has raised following grounds in quantum appeal: “1.The Ld. AO was not justified in passing the ex- parte order, which is bad-in-law, void ab initio. barred by limitation, illegal, contrary to the facts and circumstances of the case, liable

AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

condone delay, admit appeal and proceed with hearing. 4. Ld. AR for assessee explained following facts of case: (i) The assessee-individual is an NRI. (ii) On 09.05.2018, the assessee purchased a property for Rs. 53,43,000/- from R.R. Jain Infra (PAN: AAQFR9972C). The copy of registered purchase-deed is filed. Page 6 of 11 Amey Jain

DCIT-4(1), INDORE, INDORE vs. MARAL OVERSEAS LTD, KHARGONE

In the result appeal of Revenue is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M Joshidcit-4(1), Indore Maral Overseas Ltd., बनाम/ Maral Sarovar, V& Po Vs. Khalbujurg, Kasrawad, Khargone, Bhopal

section 36, or, as required by or under any other law for the time being is force", The contribution of Rs. 1,45,87,125/- was not made by the assessee in approved gratuity found, it is being disallowed and an amount of Rs. 1,45,87,125/-is added back to the taxable income of the assessee.” Page

M/S AADHAR ASSOCIATES,BHOPAL vs. PR CIT-2, BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Aadhar Associates Pr. Cit-1 76, Shanker Garden Near Bhopal Queen Mery School Vs. Ayodhya By Pass Road Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aavfa 7526 Q Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 31.05.2023

delay of 330 days in filing the appeal is condoned. The assessee has raised following grounds of appeal: “1. The Id CIT was not justified in passing order u/s. 263, which is bad-in-law, void ab initio, barred by limitation, illegal, contrary to the facts and circumstances of the case, liable to be annulled

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

SHRI VISHWAMITRA SHIKSHAN SAMITI,INDORE vs. ITO 5(1) , INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Shri Vishwamitra Income-Tax Officer, Shikshan Samiti, 5(1), 104, J. B. Complex, Indore. बनाम/ Race Course Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aajts1473J Assessee By Shri Ashish Goyal & Shri N. D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 26.07.2024

delay in filing audit report (Form No. 10B) but the assessee has not filed any condonation application to CIT. In coming to his conclusion, the CIT(A) has also relied upon decision of Hon’ble Supreme Court in Checkmate Services (P) Ltd. Vs. CIT (2022) 143 taxmann.com 178 (SC) wherein it was held that the taxing statutes

DEVI ANUSUIYA VIDYA SANSTHAN,INDORE vs. CIT(A), NFAC, DELHI

Appeal is allowed for statistical purposes

condoned. In any\ncase the return was filed before 31.03.2021 which is the last date for\nfiling a belated return of income. It would be pertinent to refer to the\nabove CBDT Circular which is as under :-\nF. No. 173/193/2019-ITA-I\nGovernment of India\nMinistry of Finance\nDepartment of Revenue\nCentral Board of Direct Taxes\nNew Delhi\nDated 23 April

SHREE AMIZIRA PARSHWANATH SWETAMBAR JAIN TIRTH TRUST,AMIJHERA vs. ITO DHAR, DHAR

Appeal is allowed accordingly

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year: 2022-23 Shree Amizira Parshwanath Ito Swetamber Jain Tirth Trust Dhar बनाम/ Amzera Sardarpur Vs. Dhar (Assessee/ Appellant) (Revenue/ Respondent) Pan: Aamts9264J Assessee By Shri Himanshu Gandhi, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.12.2025 Date Of Pronouncement 13.01.2026

delay is a procedural lapse only and except such procedural lapse, there is no other reason to deny the benefit of section 11/12 to assessee. Ld. AR submitted that the assessee should not be denied the legitimate exemption of section 11/12 when the assessee is genuinely doing charitable/religious activities for the welfare of public and satisfying all conditions prescribed

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

section 11/12 to assessee. Ld. AR submitted that the e-filing/uploading of audit-report is done by auditors and not by assessee; therefore the defect is not per se attributable to assessee. Ld. AR submitted that in any case the defect is due to an inadvertent human error and the assessee should not be denied the legitimate exemption, when

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL, BHOPAL vs. INDUS EDUCATION AND RESEARCH INSTITUTE, RAIPUR

Appeal is dismissed

125 taxmann.com 75 (Gujrat)\n(h)\nHon'ble Gujrat High Court Indian Panel Board Manufacturer Vs.\nDCIT Tax Appeal No. 655 of 2022 dated 21.03.2023.\n(ii)\nThe second reasoning given by CIT(A) in Para No. 3.10 of his order is\nsuch that after passing intimation u/s 143(1), the department has passed\nscrutiny assessment-order