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

9 of 1979, judgement dated 26.06.1981. 10. Therefore, on the basis of above submissions, Ld. AR prayed that the CIT(E) has wrongly concluded that there was a violation of section 13(1)(b). Ld. AR strongly prayed that the order of CIT(E) must be quashed and the CIT(E) should be directed to granted registration to assessee

M/S PLATINUM HORAZINE PVT. LTD.,INDORE vs. THE ACIT CIRCLE 3(1), INDORE

In the result, the appeal of the assessee stands

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No.713/Ind/2016 िनधा"रण वष" /Assessment Year: 2009-10

condone the delay of 106 days and admit the appeal and allow the appeal proceeded with for adjudication. 6. Now we shall deal with regular grounds of appeal of the assessee which reads as us under:- 1.That on the facts and in the circumstances of the case, the learned CIT(A)-II Indore has erred in confirming penalty

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

9. Condonation of delay - The condonation of delay of 191 days in filing the appeal needs to be decided. In this case, it is seen from the records that the date of assessment order is 28-03-2022 and the said order has been duly served upon on the appellant on 28-03-2022. The appeal is filed

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

9. Condonation of delay - The condonation of delay of 191 days in filing the appeal needs to be decided. In this case, it is seen from the records that the date of assessment order is 28-03-2022 and the said order has been duly served upon on the appellant on 28-03-2022. The appeal is filed

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

13-05-2022. However, the assessee failed to file final registration under 80G(5) within six months period. On an identical issues, Co- ordinate Bench of this Tribunal in the case of Best Buds Pet Care (cited supra) held as follows: “……….6.1 For better understanding, section 80G(5)(3) of the Act reads as follows:- "(iii) where the institution

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 KALINDI PLACE ,BHOPSL vs. ACIT CPC ,BANGLORE, BANGLORE

Bench: Shri Kul Bharatassessment Year: 2011-12

13-07-2018 which is still pending and has also been unanswered. 3.5 It has been consistently held by the apex Court and various high court that in the matter of condonation of delay, a liberal and pragmatic view should be taken. The reasons given by the appellant for the delay appears to be sufficient cause and, accordingly, the delay

M/S. M. LODHA IMPEX,RATLAM vs. THE ITO-1, RATLAM

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.

13 :- M.LODHA IMPEX,RATLAM. assessee and mitigates or relaxes the rigour of law."Also held that "the interest U/s 244A would be admissible on belated refund claims and that the instructions cannot run counter to the legislative provisions and create rights and obligation which are contrary to statute. Instructions should supplant the law and not supplement

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

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)

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 9. We next find that the CIT(A) has decided first-appeal ex-parte qua assessee for the reason that the assessee did not make any submission before him despite opportunities given. It is further observed

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)

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 9. We next find that the CIT(A) has decided first-appeal ex-parte qua assessee for the reason that the assessee did not make any submission before him despite opportunities given. It is further observed

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

9 & 10), The AO issued first refund order on 20.8.2007 (a copy enclosed marked Annexure 11). M/s. Hope Textiles Ltd., Indore 13. The appellant had to move an application u/s 154 of Income Tax Act on 13.8.2007 claiming interest and interest on interest. The A.O. by order dt. 27.2.2008 allowed the refund of interest but disallowed the balance amount

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

9 & 10), The AO issued first refund order on 20.8.2007 (a copy enclosed marked Annexure 11). M/s. Hope Textiles Ltd., Indore 13. The appellant had to move an application u/s 154 of Income Tax Act on 13.8.2007 claiming interest and interest on interest. The A.O. by order dt. 27.2.2008 allowed the refund of interest but disallowed the balance amount

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

9 & 10), The AO issued first refund order on 20.8.2007 (a copy enclosed marked Annexure 11). M/s. Hope Textiles Ltd., Indore 13. The appellant had to move an application u/s 154 of Income Tax Act on 13.8.2007 claiming interest and interest on interest. The A.O. by order dt. 27.2.2008 allowed the refund of interest but disallowed the balance amount

PROF. RAJENDRA SINGH SHIKSHAN SAMITI,MANDSAUR vs. DCIT, CPC BENGALURU AND ITO, EXEMPTION, UJJAIN, UJJAIN

The appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2019-20 Prof. Rajendra Singh Dcit, Cpc Gangaluru Shikshan Samiti, Mandsaur बनाम/ Saraswati Shishu Mandir Vs. Keshav Nagar (Assessee/Appellant) (Revenue/Respondent) Pan: Aaeap0905C Assessee By Shri Apurva Mehta & Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement 31.01.2025

section 13(9) for claiming of exemption u/s Page 3 of 8 Prof. Rajendra Singh ITA No. 420/Ind/2024 – AY 2019-20, 11(2), form no. 10 is required to be filed within due date as specified u/s 139(1) of the Act. In the instant case the due date of filing of the form 10 was 31.10.2019 and form

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section (2) of the Act, Ld. CIT(A) was not convinced and he rejected the request for condonation of delay and dismissed all the three appeals. Ld. Counsel for the assessee requested that primarily Ground No. 2 & 3 may please be taken which pertains to passing of ex-parte order by Ld. CIT(A) by not condoning the delay