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

condone the delay. The matters are restored to the CIT(E) for fresh adjudication after giving the assessee an opportunity to be heard. A cost of Rs.2,500/- per case is imposed on the assessee.", "result": "Partly Allowed", "sections": [ "12AB", "80G", "253(5)", "12A(1)(ac

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

WAKEUP FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

In the result, the grounds of

Bench: Shri Paresh M. Joshi & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.895 & 898/Ind/2024 (Hybrid Hearing) Wakeup Foundation, Vs. The Cit(Exemption), 41/411, Jangampura, South Bhopal Rajmohalla, Mp - 452002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaw9534A (Appellant) (Respondent)

condone the delay and admit the appeal for hearing. 6. The facts of the case are that the assessee “Wakeup Foundation, PAN – AAAW9534A” had applied for registration under the new provisions of section 12AB and 80G of the Act. The CIT(E) was issued two notices on 02.08.2024 and 23.08.2024 and called for various documents to process the application

WAKEUP FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

In the result, the grounds of

Bench: Shri Paresh M. Joshi & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.895 & 898/Ind/2024 (Hybrid Hearing) Wakeup Foundation, Vs. The Cit(Exemption), 41/411, Jangampura, South Bhopal Rajmohalla, Mp - 452002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaw9534A (Appellant) (Respondent)

condone the delay and admit the appeal for hearing. 6. The facts of the case are that the assessee “Wakeup Foundation, PAN – AAAW9534A” had applied for registration under the new provisions of section 12AB and 80G of the Act. The CIT(E) was issued two notices on 02.08.2024 and 23.08.2024 and called for various documents to process the application

BHAV SINGH RAJPUT ,BHOPAL vs. INCOME TAX OFFICER-5(4), BHOPAL, BHOPAL

The appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2016-17 Bhav Singh Rajput Ito -5(4) 4, Leeladhar Bhopal बनाम/ Narlashankari Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Atgps2541H Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.01.2025 Date Of Pronouncement 23.01.2025

condone the delay and admit the appeal for hearing on merits. 3.The grounds of appeal taken by the assessee in Form 36 are as follows : “1. That on the facts and in the circumstances of th case a fair, proper and meaningful opportuity has not been afforded to th assessee to put up defence on the issues disputed

NEK KARYA SEWA SAMITI,INDORE vs. CIT EXEMPTION, BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember Nek Karya Sewa Samiti, Cit (Exemption), 138 A, 60 Feet Road, Bhopal Shanimandir Wali Gali, बनाम/ Dwarkapuri, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaean1998B Assessee By Shri Harsh Vijayvargia, Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 25.03.2025 Date Of Pronouncement 25.03.2025

Delay of 4 days condoned for which assessee has shown sufficient cause. Appeal admitted and taken up for hearing. 2. FACTUAL MATRIX 2.1 The appellant is a Society, registered under the Madhya Pradesh Societies Registration Act, 1973 vide certificate of Regn. No. 03/27/03/15206/12 Dated 09/05/2012 and has provisionally registered under Section 12A having provisional Registration No. AAEAN1998BE20211 from

SHRI STHANKVASI JAIN SANGH CLERK COLONY, INDORE,INDORE vs. CIT EXEMPTION BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember Assessment Year 2022-23

Delay of 4 days condoned for which assessee has shown sufficient cause. Appeal admitted and taken up for hearing. 2. FACTUAL MATRIX 2.1 The appellant is a Society, registered under the Madhya Pradesh Societies Registration Act, 1973 vide certificate of Regn. No. 03/27/01/21903/19 Dated 30/07/2019 and was provisionally registered under Section 12A having provisional Registration No. AAYTS3286QE20211 from

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

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” Accordingly, in view of the judgment of Hon’ble Supreme Court