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 under the existing provisions of the Act. The CCslT/DGsIT shall examine the following while deciding such applications – (i) the delay in furnishing the return of income within the due date under sub·section (I) of section 139 of the Act was caused due to circumstances beyond the control of the assessee with appropriate documentary evidence/s; (ii) where delay

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

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

139 of the Act is condoned. (ii) In all other cases of belated applications in filing Form No. 10B for years prior to AY 2018-19, the Commissioners of Income-tax are authorized to admit such applications for condonation of delay under section 119(2)(b) of the Act. The Commissioners will while entertaining such belated applications in filing Form

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.

139,] 143, 144, 147, 148, 154, 155 [, 158BFA], [sub-section (1A) of section 201, sections 210, 211, -: 28 :- M.LODHA IMPEX,RATLAM. 234A, 234B, 234C [, 234E]], [270A] 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees

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

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

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

condonation of the delay and submitted that this is a case of negligence on the part of the assessee which cannot be accepted as a reasonable cause for delay of 349 days in filing the present appeal. 4. We have considered the rival submissions as well as perused the relevant materials on record. The assessee in the affidavit

DCIT !(1) INDORE, INDORE vs. AGRAWAL COAL CORPORATION (P) LTD., INDORE, INDORE

In the result all the three appeals of the revenue are

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

139(5) in view of the decision of the Hon'ble Apex Court in the case of Goetze India the claim cannot be accepted. The CIT(A) Agrawal Coal Corporation Pvt. Ltd ITA No.801 to 803/Ind/2018, ITA No.778/Ind/2018 & CO Nos.23 &24/Ind/2019 has also stated that when the bad debts are actually written off in the books of accounts as irrecoverable

DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

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

139(5) in view of the decision of the Hon'ble Apex Court in the case of Goetze India the claim cannot be accepted. The CIT(A) Agrawal Coal Corporation Pvt. Ltd ITA No.801 to 803/Ind/2018, ITA No.778/Ind/2018 & CO Nos.23 &24/Ind/2019 has also stated that when the bad debts are actually written off in the books of accounts as irrecoverable

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

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

139(5) in view of the decision of the Hon'ble Apex Court in the case of Goetze India the claim cannot be accepted. The CIT(A) Agrawal Coal Corporation Pvt. Ltd ITA No.801 to 803/Ind/2018, ITA No.778/Ind/2018 & CO Nos.23 &24/Ind/2019 has also stated that when the bad debts are actually written off in the books of accounts as irrecoverable

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

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

139(5) in view of the decision of the Hon'ble Apex Court in the case of Goetze India the claim cannot be accepted. The CIT(A) Agrawal Coal Corporation Pvt. Ltd ITA No.801 to 803/Ind/2018, ITA No.778/Ind/2018 & CO Nos.23 &24/Ind/2019 has also stated that when the bad debts are actually written off in the books of accounts as irrecoverable

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 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

SIDDHI VINAYAK,INDORE vs. ITO-3(1), INDORE

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Siddhi Vinayak, Income-Tax Officer, 210, Dhan Trident, 3(1), Satya Sai Square, Indore. बनाम/ Vijay Nagar, Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Accfs1664A Assessee By Shri Arpit Gaur, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Final Hearing 22.04.2024 Date Of Pronouncement 30.04.2024

139(1) of the Act for the impugned assessment year 2015-16 on 25.09.2015, declaring a total income of Rs. 1,66,710/-. The case of the assessee was selected for complete scrutiny under CASS on various reasons, including low profit from large gross receipts. Total turnover of the firm for the year under consideration was to the tune

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

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

139(1) of the Act; (ii) The assessee has opted for taxation u/s 115BAA of the Act in case of condonation of delay is for Form No.10IC and u/s 115BAA of the Act in case of delay is for Form No.10ID in "filing status” in part-A GEN of the form of return of income ITR-6. (iii) The assessee

SMT. ARUNA JAIN,MEGHNAGAR vs. INCOME TAX OFFICER JHABUA, JHABUA

Appeal is partly allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2011-12 Smt. Aruna Jain, Ito 512, Near Railway Station, Jhabua बनाम/ Meghnagar, Jhabua Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Ainpj0505E Assessee By Shri Anil Kamal Garg & Shri Nishit Doshi, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026

139 of the Income Tax Act, 1961 (in short, "the Act"). 3. That, almost after an elapse of period of six years from the end of the relevant assessment year, the learned assessing officer initiated re- assessment proceedings in my case by issuing one notice under s.148 of the Act on 28-03-2018, requiring me to file a return

DY. COMMISSIONER OF INCOME TAX(EXEMPTION), BHOPAL, BHOPAL vs. INDORE EDUCATION AND SERVICE SOCIETY, INDORE

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2022-23 Dy. Cit(Exemption), Indore Education & Bhopal Service Society, Room No. 209, 2Nd Floor, Metro Walk Building, बनाम/ E-5, Arera Colony, Vs. Near Bitten Market, Indore.

139 days, therefore the appeal is time-barred. Ld. DR appearing for revenue submitted that the revenue has filed a condonation- application supported by an affidavit explaining the reason of delay. The condonation-application is scanned and re-produced below: Page 2 of 6 Dy. CIT (E) vs. Indore Education & Service Society, Indore ITA No. 495/Ind/Ind/2023 – AY 2022-23 Page

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

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

5. We have heard both the parties, perused the materials available on record and gone through the contents of the application as well as the affidavit filed in support thereof. The assessee was suffering from disease and was advised for rest. Keeping the fact in view coupled with the fact that revenue has not demonstrated that this was a tool

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

Appeal is dismissed

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

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. On merit of the case, Ld. AR made two-fold submissions: (i) Firstly, it is submitted that the CIT(A) has wrongly dismissed assessee’s first-appeal. That, the assessee has not filed any return