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

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

The appeal of the assessee is dismissed

3),\nHyderabad in ITA No.8/Hyd/2022 (Hyderabad Tribunal)\nwherein the assessee filed an appeal with a delay of 988\ndays against the revisional order under 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

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

condone delay, admit appeal and proceed with hearing. Page 3 of 24 Aatma Prakash Mental Health Foundation, Indore. 4. At first, we would like to reproduce the impugned order passed by CIT(E) by which the assessee’s application has been rejected:- Page 4 of 24 Aatma Prakash Mental Health Foundation, Indore. Page 5 of 24 Aatma Prakash Mental Health

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

delay in filing of TDS statements. In this sense, insertion of clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of processing of TDS statement and the same is enabling for processes in nature. This is very much evident

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

delay in filing of TDS statements. In this sense, insertion of clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of processing of TDS statement and the same is enabling for processes in nature. This is very much evident

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

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

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 37 of the Income-tax Act, 1961 even when the said amount of payments as made to PWD by the respondent assessee company were not in nature of penalty.” 4. Before going into the merits of the case, it is observed that there was a delay of 113 days in filing the cross objection by the assessee. In this

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 37 of the Income-tax Act, 1961 even when the said amount of payments as made to PWD by the respondent assessee company were not in nature of penalty.” 4. Before going into the merits of the case, it is observed that there was a delay of 113 days in filing the cross objection by the assessee. In this

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 37 of the Income-tax Act, 1961 even when the said amount of payments as made to PWD by the respondent assessee company were not in nature of penalty.” 4. Before going into the merits of the case, it is observed that there was a delay of 113 days in filing the cross objection by the assessee. In this

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

3. Ld. AR firstly carried us to the above condonation-application according to which the assessee handed over the impugned orders to his previous counsel for filing appeals before ITAT but there was a lapse on the part of previous counsel in not only filing appeals. Ld. AR submitted that the previous counsel did not even make appearances before

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

3. Ld. AR firstly carried us to the above condonation-application according to which the assessee handed over the impugned orders to his previous counsel for filing appeals before ITAT but there was a lapse on the part of previous counsel in not only filing appeals. Ld. AR submitted that the previous counsel did not even make appearances before

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

condonation of delay and the appeal prior to\namendments also did not make the imposition of late fees by\nSection 234 E to be ultra vires.\"\n14. The findings of Hon'ble Rajasthan High Court has also\nescaped the consideration by Hon'ble ITAT. She accordingly\nrequested that the same may kindly be considered to avoid any\nmiscarriage of justice

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

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

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

delay in filing the appeal is condoned. 5. The assesse has raised following grounds of appeal: 1.“That on the facts and in the circumstances of the case and in law, the Ld. Pr. CIT erred in setting-aside the order passed by the Assessing Officer by invoking the provisions of section 263 of the Income-Tax Act, 1961 even

RADHAKRISHNA AKSHAR VIKAS NYAS ,VIDISHA vs. THE ACIT 3 (1), BHOPAL

In the result, appeal of the assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniradhakrishna Akshar Vikas Acit 3(1) Nyas Bhopal Vs. Braj Colony Sironj Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatr 8725M Assessee By S/Shri Sumit Nema, Sr. Adv. & Gagan Tiwari Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2024 Date Of Pronouncement 21.02.2024

delay in filing the present appeal and accordingly the same is condoned. The assessee has raised following grounds of appeal: “1. The Ld. Assessing Officer has erred in law and on facts in making the addition of Rs. 37,89,000/- to the total income of the appellant on account of treating donations as the "anonymous donation" u/s. 115BBC

M/S. DIASPARK INFOTECH PVT. LTD.,INDORE vs. THE NFAC ,NEW DELHI, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Manish Borad & T.R. Senthil Kumar

section 249(3) of the Act, Commissioner (Appeals) has discretionary power to condone delay in filing appeal before him, if the assessee has sufficient cause for not presenting the appeal within the period of limitation. Such power should be exercised with a view to do justice to all the parties. We are of the view that the reasons narrated