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

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

9-2-1978, the CBDT had authorized the ITO to accept a belated audit report after recording reasons in cases where some delay has occurred for reasons beyond the control of the assessee. 4. Accordingly, in suppression of earlier Circular/Instruction issued in this regard, and with a view to expedite the disposal of applications filed by such trusts or institutions

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(5) of the Act up to 31.3.2007. The revised return filed on 26.9.2006 was thus validly filed within limitation. Consequently, the claim of the petitioner-assessee for the refund of the additional tax deposited amounting to Rs. 3,61,188/- is valid and justified. Also held that we allow the writ petition and direct that the refund be released

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

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

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

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

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

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

condone the delay and take up the appeal for hearing. 6. Ground Nos.1 to 4 are inter-connected and are against treating the agricultural land as capital asset. Ld. Counsel for the assessee reiterated the submissions as made in the statement of facts. The submission of Ld. Counsel in the statement of facts are as under: 1. “The appellant

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

SMT SADHNA VOHRA,BHOPAL vs. ITO 1(3), BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharatassessment Year: 2010-11

delay of 7 days is condoned. Appeal is admitted for adjudication. 4. Ground No.1 is against legality of notice u/s 153C of the Act. Ld. Counsel for the assessee reiterated the submissions as made in the written submissions. It was submitted that the notice issued u/s 153C of the Act is invalid and void-ab-initio as there

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

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

M/S SHREE COAL ENTERPRISES (I) PVT. LTD.,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, all the 12 appeals filed at the instance of

Bench: Shri Kul Bharat & Shri Manish Borad

139(1) or by such notice. • have without reasonable cause failed to comply with a notice under section 22(4)/23(2) of theIndian Income Tax Act, 1922 or under section 142(1)/143(2) of the Income Tax Act, 1961, No……………….dated………………. have concealed the particulars of your income or furnished inaccurate particulars of such income, You are hereby

M/S KETI SANGAM INFRASTRUCTURE (I) LTD.,INDORE vs. THE DCIT (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

Bench: Shri Kul Bharat & Shri Manish Borad

139(1) or by such notice. • have without reasonable cause failed to comply with a notice under section 22(4)/23(2) of theIndian Income Tax Act, 1922 or under section 142(1)/143(2) of the Income Tax Act, 1961, No……………….dated………………. have concealed the particulars of your income or furnished inaccurate particulars of such income, You are hereby

M/S KETI SANGHAM INFRASTRUTURE (I) LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

Bench: Shri Kul Bharat & Shri Manish Borad

139(1) or by such notice. • have without reasonable cause failed to comply with a notice under section 22(4)/23(2) of theIndian Income Tax Act, 1922 or under section 142(1)/143(2) of the Income Tax Act, 1961, No……………….dated………………. have concealed the particulars of your income or furnished inaccurate particulars of such income, You are hereby

SANDEEP KUMAR YADAV,BETUL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHO

The appeal of the appellant is dismissed for statistical purpose

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshisandeep Kumar Yadav, Nfac, बना Palsyapalsya, Delhi म/ Palsya, Vs. The. Bhainsdehi, Betul (Pan: Afnpy3295D) (Appellant) (Revenue) Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.04.2025 Date Of Pronouncement 29.04.2025 आदेश/ O R D E R

9. Neither, the assessee has filed any submission on ITBA online portal nor sought any adjournment. Assessee did not comply with the requirement of various notices issued. Also the assessee failed to avail of the opportunities given to prove the genuineness & creditworthiness of the transactions within the meaning of section 68 of the I.T. Act. The assessee has not filed

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

SHRI JAN SEWA SANKALP SANSTHAN,SEHORE vs. EXEMPTION WARD, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2016-17 Shri Jan Sewa Sankalp Assistant Director Of Sansthan, Income Tax, बनाम/ 16, Cpc, Opp. New Collector Office, Bangalore Vs. Sehore (Assessee / Appellant) (Revenue / Respondent) Pan: Aagas4432 B Assessee By Shri Moksha Solanki, Ca & Shri Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 25.10.2023

condone delay and proceed with appeal. 4. Brief facts leading to present appeal are such that the assessee- society, an entity registered u/s 12A by CIT(Exemption), Bhopal vide order F.No. CIT(E)/BPL/HQ/12A/01/2014-15 dated 19/12/2014, filed return of income of relevant AY 2016-17 on 15.09.2017 in Form No. ITR-7 declaring a total income