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

Appeal is allowed for statistical purposes in\nterms mentioned above

condoned the delay of filing of form 10B vide his order dated\n06.08.2024. Therefore, in our considered opinion, on this issue there\nshould not be any denial of exemption u/s 11 of the Act. However,\nwith regards to delay in filing of ROI, section 12A(1)(ba) of the\nAct stipulates that to claim exemption

DEVI ANUSUIYA VIDYA SANSTHAN,INDORE vs. CIT(A), NFAC, DELHI

Appeal is allowed for statistical purposes

section 139(1) of the Act. The CIT(A) also\ndismissed the claim of the assessee that it is squarely covered by the\nCBDT instruction (supra) and the CIT(A) accordingly dismissed the\nappeal of the assessee.\n8. Before me the Counsel reiterated what has been stated before the\nlower authorities and once again relied upon the CBDT circular (supra

M P RAJYA POWERLOOM BUNKAR SAHAKARI SANGH MARYADIT,BURHANPUR vs. INCOME TAX OFFICER, BURHANPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimp Rajya Powerloom Bunkar Income Tax Officer Sakahari Sangh Maryadit Burhanpur Vs. Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam5938R Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 18.07.2024

condonation of delay in furnishing return of income and to treat such returns as 'returns furnished within the due date under sub- .' .. section (I) of section 139

SHRADDHA SAKH SAHKARI SANSTHA,BARWANI vs. THE ITO, SENDHWA, SENDHWA

In the result appeal of the assessee is allowed

139(1)", "143(1)", "80P", "250", "10AA", "80-IA", "80-IAB", "80-IB", "80-IC", "80-ID", "80-IE", "Chapter VI-A" ], "issues": "Whether the disallowance of deduction under Section 80P was justified when processing the return under Section 143(1) prior to the amendment, and whether the delay in filing the appeal should be condoned

SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

In the result the \"Impugned order\" is set aside as and by\nway of remand back to the file of the Ld

section 139 of the Act is\ncondoned.\n(ii) In all other cases of belated applications in filing Form No. 10B\nfor years prior to AY 2018-19, the Commissioners of Income-tax\nare authorized to admit such applications for condonation of delay

NAGAR PALIKA NIGAM KARMCHARI KALYAN SAKH SAHAKARI SANSTHA MARYADIT,UJJAIN vs. COMMISSIONER OF INCOME TAX, NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2019-20 Nagar Palika Nigam Cpc, Bangaluru / Karmchari Kalyan Sakh Cit, Nfac, Delhi Sahakari Sanstha बनाम/ Maryadit, Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Aactn7778G Assessee By Ms. Sonam Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 03.09.2024 Date Of Pronouncement 09.09.2024

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. Page 3 of 9 Nagar Palika Nigam Karmchari Kalyan Sakh Sahakari Sanstha Maryadit, Ujjain ITA No. 198/Ind/2024 – AY 2019-20 3. The background facts leading to present appeal are such that the assessee is a society

SANJANA CLOTHINGS PRIVATE LIMITED,INDORE vs. AID, CPC BENGALURU, BENGALURU

In the result appeal of the assesse is allowed for statistical\npurpose

condonation of delay. While acknowledging that the filing of Form 10IC is mandatory, the Tribunal found merit in the assessee's bonafide attempt and directed the assessee to file the form within one month, with the CPC opening the window for this purpose.", "result": "Allowed", "sections": [ "143(1)", "253", "250", "246A", "115BAA", "139

ITO(EXEMPTION), INDORE vs. AROGYA SEVA MANDAL, BURHANPUR MADHYA PRADESH

Appeal is dismissed

condone such delays.", "result": "Dismissed", "sections": [ "143(1)", "11", "12", "11/12", "139(1)", "12AB", "12A", "119(2)(b)" ], "issues": "Whether

SMT PUSHPLATA CHANDRAWAT,INDORE vs. THE DCIT CPC , BANGLORE

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Smt. Pushplata Chandrawat, V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. House No. 34-Bg, Scheme No. 74-C, Vijay Nagar, Indore Pan-Adapc8144L (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.03.2023

condone the delay in filing the present appeal. The assessee has raised the following grounds: “1. That, the learned CIT(A) grossly erred, both on facts and in law, in upholding the action of the AO in making addition of Rs.3,81,960/-, which is quite unjustified, unwarranted, excessive, arbitrary and bad-in-law. 2a). That, the learned

GOURAV BHARGAVA,BHOPAL vs. ADDL/JCIT(A)-1 DELHI, DELHI

Appeal is partly allowed

sections": [ "143(1)", "253(5)", "43B", "36(1)(ii)", "139(1)", "234B", "234C", "250" ], "issues": "Whether the delay in filing the appeal can be condoned

GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

139(1) of the IT Act ? " This was answered by Hon'ble High Court as follows : "As is clear from Sub-Section (4) in the event of the assessee not investing the capital gains either in purchasing the residential house or in constructing a residential house within the period stipulated in Section 54F(1), if the assessee wants the benefit

SMT. MEHA JAIN,JALGAON vs. DCIT (CENTRAL), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Meha Jain Dcit(Central) 40, Jay Nagar, Jilha Peth Bhopal Vs. Jalgaon Maharashtra (Appellant / Assessee) (Respondent/ Revenue) Pan: Aeipj 3170 N Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 24.05.2023

delay of 30 days in filing present appeal is condoned. The assessee has raised following grounds of appeal: “1. The learned CIT(A) failed to consider and adjudicate upon the additional ground raised by the appellant that under the facts and circumstances of the case and in law, the impugned order passed u/s 147 r.w.s. 143(3) is in contravention

KIRTI TRIPATHI,BHOPAL vs. ITO 2(4), BHOPAL

Appeal is allowed for statistical purpose

condoned the delay in filing the appeal, citing a sufficient cause due to the tax consultant's communication lapse and emphasizing the principle of substantial justice. The Tribunal further decided to remand the matter back to the CIT(A) for a fresh adjudication, ensuring an opportunity of hearing to the assessee.", "result": "Allowed", "sections": [ "147", "139

PURSHOTTAM RATHORE,RATLAM vs. ITO 1(2), UJJAIN

Appeal is partly allowed

condoned the delay in filing the appeal, admitted the appeal, and held that the addition made by the AO of Rs.16,69,500/- was unwarranted as the assessee had offered income of Rs.93,925/- as per Section 44AF, which was below the tax liability threshold.", "result": "Partly Allowed", "sections": [ "144", "69A", "142(1)", "44AF", "139

MOHAR SINGH GOUR,BHOPAL vs. ITO NFAC, DELHI

Appeal is dismissed is non payment of advance

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshi

condones the delay. Appeal is admitted and taken up for hearing. 2.3 Since in the both the appeals common question arises with consent of the parties they are being heard together and is being disposed off by this common order. 2.4 That as and by way of an assessment order bearing No. ITBA/AST/S/147/2023-24/1053006826(1) dated 19.05.2023 the income

MOHAR SINGH GOUR,BHOPAL vs. ITO NFAC, DELHI

Appeal is dismissed is non payment of advance

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshi

condones the delay. Appeal is admitted and taken up for hearing. 2.3 Since in the both the appeals common question arises with consent of the parties they are being heard together and is being disposed off by this common order. 2.4 That as and by way of an assessment order bearing No. ITBA/AST/S/147/2023-24/1053006826(1) dated 19.05.2023 the income

UNION BANK OF INDIA RGPV - BHOPAL,BHOPAL vs. ACIT(TDS), BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

139", "31ACB" ], "issues": "Whether the appeals filed after significant delay due to proceedings under section 154 should be condoned and remanded

MAHESH KHANDELWAL,INDORE vs. ADDL JCIT (A) -1 JAIPUR, JAIPUR

Appeal is allowed

condone\nthe delay if at all there be.\n13.\nSo far as the dispute involved is concerned, on perusal of documents\nas noted above, we agree that the assessee has already made addition of Rs.\n2,70,000/- before filing return of income and the addition made by AO in\nthe intimation u/s 143(1) has resulted in double addition