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

Appeal is allowed for statistical purposes in\nterms mentioned above

4) also expired.\nLd. AR has submitted that the assessee has no problem at all in filing physical\nreturn to AO, if the bench directs or the AO desires. The facts shown by Ld. AR\ndo not lack bona fides and it cannot be said that the assessee has deliberately\nor for some ulterior purpose or for some mala fide

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

condonation of delay u/s 119(2)(b) does not vest with the AO\nbut with the Commissioner of Income Tax. Hence, plea for accepting\nthe revised computation and Form 10B dated 04.02.2021 is hereby\nrejected. As stated in the show cause, as per section 12A(b) of the Act, the\nassessee has to filed audit report in form

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 of the Act stating that delay in furnishing return of income was caused due to delay in getting the accounts audited under respective State Laws. 4

SURESH PATEL,DEWAS vs. CIT(A) ,NFAC, DELHI

Appeal is dismissed

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

139 of the Act nor in compliance to notice issued to him u/s 142(1) of the Act, dated 10.03.2018. As the assessee had failed to file his return of income, the CIT(Appeals) had brought his case within the meaning of Clause (b) of sub-section (4) of Section 249 of the Act. For the sake of clarity, Section

SURESH PATEL,DEWAS vs. CIT(A),NFAC, DELHI

Appeal is dismissed

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

139 of the Act nor in compliance to notice issued to him u/s 142(1) of the Act, dated 10.03.2018. As the assessee had failed to file his return of income, the CIT(Appeals) had brought his case within the meaning of Clause (b) of sub-section (4) of Section 249 of the Act. For the sake of clarity, Section

AKHILESH KUMAR PATEL,SHAHDOL vs. INCOME TAX OFFICER DHAR, DHAR

Appeal is allowed for statistical purpose

condone the\nAkhilesh Kumar Patel\nITA No. 627/Ind/2024 – A.Y. 2018-19\ndelay and admit this appeal. Ld. DR for Revenue left the matter to the\nwisdom of Bench without raising any serious objection. We have considered\nthe explanation advanced by assessee and in absence of any contrary fact or\nmaterial on record, the assessee is found to have a sufficient

REKHA KHANDELWAL,RAJGARH vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Rekha Khandelwal, Income-Tax Officer, Ward No.2, Near Chote Ward Rajgarh Hanuman Mandir, बनाम/ Rajgarh Bus Stand Vs. S.O. Rajgarh, (Assessee/Appellant) (Revenue/Respondent) Pan: Eljpk1548B Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026

condone delay, admit appeal and proceed with hearing. 4. The background facts leading to this appeal are such that the AO, on the basis of information available in Annual Information Return (AIR) revealing that the assessee made cash deposit of Rs. 75,52,500/- in SB A/c No. 076601501323 with ICICI Bank, Rajgarh during the financial year 2013- 14 relevant

MANOJ KUMAR MOTWANI,BETUL MP vs. ASSISTANT COMMISSIONER , INCOME TAX DEPARTMENT NFAC

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Manoj Kumar Motwani, Acit, Prop. Neelam Store, Nfac, Lally Chowk, Delhi बनाम/ Kothi Bazar, Vs. Betul (Assessee/Appellant) (Revenue/Respondent) Pan: Aaupm8830E Assessee By Shri Rakesh Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 25.07.2024

condone small delay of 9 days, admit appeal and proceed with hearing. 3. The background facts leading to this appeal are such that the AO, on receipt of information that the assessee had deposited cash of Rs. 24,65,550/- in Bank A/c during the financial year 2012-13 relevant to AY 2013-14 under consideration, issued notice dated

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

In the result appeal of the assessee is allowed

4 of 9\nITANO.109/Ind/2024\nShraddha Sakh Sahakari Sanstha\nAct, we paid the challan for appeal fees immediately and accordingly, the\npresent appeal is boing filed without any further delay.\n5. Hence, in the interest of substantial justice, Hon'ble Bench is hereby\nrequested to condone the delay in filing of the present appeal and admit\nthe appeal as legal

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

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

4 has vested the powers with the Commissioners of\nIncome Tax to condone the delay in filing Form108. Accordingly, it\nbecomes clear that the remedy available to the appellant is to file\nForm 108 and approach the Commissioner of Income tax for\ncondonation of delay in filing of such Form 108. The relevant\nportions of circular no. 10/2019 issued

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

4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings

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

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

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

139(1)\nof the Act;\n(ii) The assessee has opted for taxation u/s 115BAA of the\nAct in case of condonation of delay is for Form No.10IC and\nu/s 115BAA of the Act in case of delay is for Form No.10ID\nin \"filing status” in part-A GEN of the form of return of\nincome

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

Appeal is dismissed

139(1) on 10.03.2022 (before\ndue date of 15.03.2022) declaring total income of Rs. Nil after claiming\nexemption of Rs.2,26,36,198/- u/s 11/12. The assessee also filed audit-\nreport in Form No. 10B on 21.02.2022 though after due date of 15.02.2022\nbut before filing return of income. Thus, there was a delay of 6 days in filing\naudit

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

JEHAN NUMA PALACE HOTEL PRIVATE LIMITED,BHOPAL vs. DCIT/ACIT,5(1), BHOPAL

Appeal is allowed for statistical purpose

139(1). In the return so filed, the assessee claimed\ndeduction of Rs.16,85,867/- u/s 80-IA and filled details in “Schedule\n80-IA", copy of relevant page of return is scanned and re-produced on\nPage No. 5 of Written-Submission of Ld. AR, although the assessee\ninadvertently selected sub-head (e) relating to “the business of revival

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

Appeal is partly allowed

section 253(5) and the\nGourav Bhargava\nITA No. 235/Ind/2025 – AY 2023-24\ndecision of Hon'ble Supreme Court, we take a judicious view, condone the\nsmall delay of 23 days, admit appeal and proceed with hearing.\n3. The background facts leading to present appeal are such that the\nassessee-individual filed his return of income