INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

delayed return, the same cannot be\ncalled to be a non-est return in law.\n8. Having heard the rival submissions and from a careful perusal of\nthe orders of the lower authorities, we find that undisputedly the\nreturn was not filed by the assessee within the time prescribed\nunder section 148 of the Act. But for that reason

C.I. FINLEASE PRIVATE LIMITED,BHOPAL vs. DCIT-1(1), BHOPAL

Appeal is dismissed

13. This Court in the case of Basawaraj v. Special Land Acquisition\nOfficer while rejecting an application for condonation of delay for lack of\nsufficient cause has concluded in Paragraph 15 as follows:\n\"15. The law on the issue can be summarised to the effect that\nwhere a case has been presented in the court beyond limitation, the\napplicant

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

2 SCC 387 that whenever substantial justice and technical considerations are opposed to each other, the cause of substantial justice must be preferred by adopting a justice-oriented approach. Thus, taking into account the provision of section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing

VINAYAK CARE SOLUTATION (P) LTD.,MUMBAI vs. THE OTO WARD 3(2), BHOPAL

In the result appeal of the assessee is allowed for

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vinayak Care Solutions Pvt. Ito-3(2) Ltd. Bhopal बनाम/ 115, Atlanta Estate Vs. Goregaon, Mulund Link Road, Goregaon (E), Mumbai (Appellant) (Revenue ) P.A. No.Aabcv8500G Appellant By S/Shri Sumit Nema & P.D. Nagar Ars Revenue By Shri K.G. Goyal, Dr Date Of Hearing: 10.02.2020 Date Of Pronouncement: 20.02.2020 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of The Cit(A)-2, Bhopal Dated 08.02.2016 For The Assessment

Section 5 of the 1963 Act should be such so as to do substantial justice between the parties. The existence of sufficient cause depends upon facts of each case and no hard and fast rule can be applied in deciding such cases. 10. The Supreme Court in Oriental Aroma Chemical Industries Ltd. (supra) and R.B. Ramlingam v. R.B. Bhavaneswari

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

section 253(5) and the decision of Hon’ble Supreme Page 3 of 13 Bisa Neema Panchayat Bhawan Trust, Indore. ITA No. 480/Ind/2024 - A.Y. 2023-24 Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. Briefly stated the facts are such that the assessee-trust initially applied for grant of provisional registration u/s 12AB

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

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

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

Bench: Shri Kul Bharat & Shri Manish Borad

13. 16. In the appeals before the CIT (A) out of which the recent appeal to the Tribunal arises, the only question was with regard to payment of interest on interest in any form to the appellant. II. Submissions of the appellant before CIT (Appeals): i) That, there was inordinate delay in issuing refund to the appellant, thereby entitling

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

Bench: Shri Kul Bharat & Shri Manish Borad

13. 16. In the appeals before the CIT (A) out of which the recent appeal to the Tribunal arises, the only question was with regard to payment of interest on interest in any form to the appellant. II. Submissions of the appellant before CIT (Appeals): i) That, there was inordinate delay in issuing refund to the appellant, thereby entitling

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

Bench: Shri Kul Bharat & Shri Manish Borad

13. 16. In the appeals before the CIT (A) out of which the recent appeal to the Tribunal arises, the only question was with regard to payment of interest on interest in any form to the appellant. II. Submissions of the appellant before CIT (Appeals): i) That, there was inordinate delay in issuing refund to the appellant, thereby entitling

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

The appeal of the assessee is dismissed

2),\nHyderabad in ITA No.233/Hyd/2023 (Hyderabad Tribunal)\nwherein the assessee challenged the 263 order after a delay\nof 328 days, claiming lack of proper legal advice initially and\na belief that the AO would decide the matter independently.\nThe Tribunal noted that the assessee is a commercial entity\nwith access to legal expertise, and its conduct reflected an\nattempt

AARAMBH FOUNDATION,INDORE vs. THE CIT EXEMPTION, BYHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

delay of 93 days in filing the appeal is condoned. The assessee has raised following grounds of appeal: “1. The Ld. CIT grossly erred in issuing order rejecting application for registration under section 12AB of the Act. 2. The Ld. CIT grossly erred on facts and also in law by considering charitable activities as commercial activities and rejecting application

M/S KALINDI PLACE ,BHOPSL vs. ACIT CPC ,BANGLORE, BANGLORE

Bench: Shri Kul Bharatassessment Year: 2011-12

condonation of such delay has not been submitted. In a computerized environment, the return are filed on line and the relevant order is also available online and sent by e -mail. Therefore, the appeal is dismissed for having been filed beyond the time allowed under section 249(2).It is also seen from the communication from CPC dated 11.06.2013 filed

SHRI DINESH NIGAM,INDORE vs. INCOME TAX OFFICER 2 (3), INDORE, INDORE

In the result, the appeal of the assessee is partly

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14

section 2(14)(iii) of Income Tax Act, 1961” and further erred in determining the LTGC to the tune of Rs.41,13,018/- therefore the order passed by the Non applicants is illegal, bad-in-law and levy of LTGC deserves to be deleted. 2. That, the learned ITO and first Appellate Authority ought not to have considered the report

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

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

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

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

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

13. Under these circumstances, the delay of 191 days in filing of appeal in this case is not condoned as no "sufficient cause is attributed as prescribed u/s. 249(3) of the Income Tax Act, 1961 for the appellant's failure to file the appeal within the stipulated period of limitation u/s.249(2) of the Income Tax Act, 1961 read