NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

condone delay, admit\nappeal and proceed with hearing.\n4. The background facts leading to present appeal are as under:\n(i)\nThe assessee-individual is a differently-abled person. Originally, he\nwas a permanent employee of Central Govt. in the Department of\nTelecom for the period 01.12.1984 to 01.10.2000. Thereafter, w.e.f.\n01.10.2000, he was absorbed in BSNL, a public sector

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

10 or sub- clause (iii) of clause (ac) of sub-section (1) of section 12A of the Act, as the case may be. Hence, in cases where the trust has already made an application in Form Ho. 10AB under the said provisions but such application has been furnished after 30.09.2022 and where the Principal Commissioner or Commissioner has not passed

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

condonation of delay which we have already dealt in foregoing part of this order. Ld. AR submitted that the assessee is not pressing Ground No. 4 since the same does not emanate from impugned order. Hence, Ground No. 4 is dismissed as non-pressed. By means of all other grounds, the assessee has raised a single grievance that

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

13 DTR 372 (ITAT, Delhi), Ld. AR prayed to condone the delay in present matters. During arguments, when the Bench raised a pointed query to Ld. AR as to the period upto which the previous counsel handled assessee’s tax matters, Ld. AR asserted standing at the Bar that he worked till the year 2020. 4. Per contra

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

13 DTR 372 (ITAT, Delhi), Ld. AR prayed to condone the delay in present matters. During arguments, when the Bench raised a pointed query to Ld. AR as to the period upto which the previous counsel handled assessee’s tax matters, Ld. AR asserted standing at the Bar that he worked till the year 2020. 4. Per contra

SAQUIB AHMED,PIPARIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, BHOPAL, BHOPAL

The appeal of the assessee is dismissed

Section 263. While\nthe assessee cited non-receipt of the PCIT's order email,\nreduced staff due to cessation of business, and the COVID\npandemic, the Tribunal found these reasons not bona fide.\nIn para 10, the Tribunal emphasized that while merit\nshould generally override technicalities, there is no mandate\nto condone delay in every case. Courts must examine\nwhether

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

Appeal is allowed for statistical purposes in\nterms mentioned above

10(23C) denying exemption for non-filing of\nreturn u/s 139(4C) came into statute from AY 2023-24 only and prior to that\nthere was no such provision. We may gainfully refer certain judicial rulings\nholding so in the context of similar scheme of section 11/12 where the\nassessee was required to file return

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

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

10. It is noted that the appellant is an AOP and its books of accounts were audited. Then it is not clear what other necessary documents were being gathered and also it is seen that no documents explaining cash credits were produced during the appeal proceedings. From the above it reveals that the appellant has not produced sufficient cause which

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

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

10. It is noted that the appellant is an AOP and its books of accounts were audited. Then it is not clear what other necessary documents were being gathered and also it is seen that no documents explaining cash credits were produced during the appeal proceedings. From the above it reveals that the appellant has not produced sufficient cause which

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

condoned either by the statutory authorities or by the courts.\nThough the decision is rendered in respect of claim of deduction u/s 80P of the Act the case law is squarely applicable to the facts of the case, wherein also no return of income has been filed but requested to allow exemption u/s 10(23C)(vi). In view

BSM SHELTER ESTATE INDIA PRIVATE LIMITED ,INDORE vs. INCOME TAX OFFICER 1(3), INDORE

Appeals are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniita No. 291/Ind/2024(Ay: 2015-16) Bsm Shelter Estate India Ito 1(3), बनाम/ Private Limited, Indore Vs. 27/2/3, Gram Bhangarb, Near Mr-10, Indore (Pan: Aafcb3409E) (Assessee/Appellant) (Revenue/Respondent)

13 of condonation application, Ld. AR submitted that the delay has occurred due to the fact that the assessee’s previous counsel failed to keep the track of the assessee’s first-appeal before CIT(A) and did not attend hearings fixed by CIT(A) and even the counsel was not aware of the impugned order which was passed

BSM SHELTER ESTATE INDIA,INDORE vs. INCOME TAX OFFICER 1(3), INDORE , INDORE

Appeals are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniita No. 291/Ind/2024(Ay: 2015-16) Bsm Shelter Estate India Ito 1(3), बनाम/ Private Limited, Indore Vs. 27/2/3, Gram Bhangarb, Near Mr-10, Indore (Pan: Aafcb3409E) (Assessee/Appellant) (Revenue/Respondent)

13 of condonation application, Ld. AR submitted that the delay has occurred due to the fact that the assessee’s previous counsel failed to keep the track of the assessee’s first-appeal before CIT(A) and did not attend hearings fixed by CIT(A) and even the counsel was not aware of the impugned order which was passed

SHRI RAM BABU SINGH,INDORE vs. DCIT 1(1), BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ram Babu Singh, Dcit-1(1) C/O Sv Agrawal & Associates, Bhopal Dadi Dham, 24, Joy Builders Colony, Vs. Near Rafael Tower, Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aelps9945K Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 & 03.07.2024 Date Of Pronouncement 23 .07.2024

condone the delay of 10 days in filing the present appeal. 4. The assessee has raised following grounds of appeal: 1.That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the levy of penalty under section 271(1)(c) of the Act of Rs. 55,00,000/- even when

KUSUM YADAV,INDORE vs. PCIT (1), INDORE

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Bagirath Mal Biyani & Sh. Udayan Das Gupta

Section 3 of the Limitation Act; I.T.A. No.511/Ind/2024 11 Assessment Year: 2014-15 (v) Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance