ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2020-21, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). 2. The registry has informed that the present appeal is delayed by 181 days and therefore time-barred. The assessee has filed an application/ Page 1 of 34 Adim

C.I. FINLEASE PRIVATE LIMITED,BHOPAL vs. DCIT-1(1), BHOPAL

Appeal is dismissed

2)\n(3)\n(4)\n(5)\n(6)\nThe appellant\nThe respondent\nCIT\nCIT(A)\nDepartmental Representative\nGuard File\nSd/-\n(B.M. BIYANI)\nACCOUNTANT MEMBER\nBy order\nSr. Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore\nPage 22 of 22", "summary": { "facts": "The assessee filed an appeal after a significant delay of approximately 7 years and 14 days

SAQUIB AHMED,PIPARIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, BHOPAL, BHOPAL

The appeal of the assessee is dismissed

143(2)", "142(1)" ], "issues": "Whether the delay in filing the appeal against the order under section 263 of the Income Tax Act, 1961, is condonable

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

Section 143(1) for the Assessment Year 2018-19. 2. The assessee has filed the present appeal on 24th June, 2022 against the impugned order dated 23rd May, 2021 therefore, there is a delay in filing the present appeal. The assessee has filed an application for condonation

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

143(3) of the Income-tax Act, 1961 [“the Act”], the assessee has filed the captioned two appeals. Page 1 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 2. The registry has informed that there is a delay of 7 years & 104 days and 6 years & 83 days in filing the captioned ITAs respectively

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

143(3) of the Income-tax Act, 1961 [“the Act”], the assessee has filed the captioned two appeals. Page 1 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 2. The registry has informed that there is a delay of 7 years & 104 days and 6 years & 83 days in filing the captioned ITAs respectively

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(1)", "119(2

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

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.” Page 5 of 27 ITANo.229/Ind/2023 M/s Rana & Joshi Buildtech Pvt. Ltd. 4.1 Thus, the period of limitation has been extended upto 28.02.2022 as this

AARAMBH FOUNDATION,INDORE vs. THE CIT EXEMPTION, BYHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

delay of 93 days in filing the appeal is condoned. The assessee has raised following grounds of appeal: “1. The Ld. CIT grossly erred in issuing order rejecting application for registration under section 12AB of the Act. 2. The Ld. CIT grossly erred on facts and also in law by considering charitable activities as commercial activities and rejecting application

SATYENDRA KUMAR VYAS,BHOPAL vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

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

2. In this case as per the facts recorded in the Form 35 the order dated\n28.12.2019 was received by the appellant on 28.12.2019. As such the\nappeal filed by the appellant on 29.12.2021 is a delayed appeal. The\nappeal is not filed in time and the appellant, along with Form 35, filed a\nletter seeking condonation of delay which

M/S LAURELS SCHOOL AND MANAGEMENT INSTITUTION P.LTD.,INDORE vs. DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 M/S. Laurels School & V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. Management Institutions Pvt. Ltd. 7, Press Complex, A.B. Road, Behind Dainik Bhaskar Press, Indore. Pan-Aaacl4970D (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: 06.04.2023

143(1) by CPC, Bangalore for the Assessment Year 2018-19. 2. There is a delay of 66 days in filing the present appeal, the Ld. AR of the assessee has submitted that the delay in filing the appeal is covered by the judgment of Hon’ble Supreme Court in suo-moto cognizance of extension of limitation writ petition

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

143 taxmann.com 418 (Ahmedabad ITAT), the\nHon'ble ITAT held that wherever there was delay in filing Form\nNo. 10B, assessee was required to approach jurisdictional\nCommissioner/Director of Income-tax to condone delay in filing\nForm 10B and the Commissioner (Appeal) had no power to\ncondone such delay as per section 119(2

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

In the result appeal of the assessee is allowed

Section 143(1) before its amendment.", "held": "The Tribunal condoned the delay of 349 days in filing the appeal, subject to a cost of Rs. 2

INDORE PRAGATISHIL SAHAKARI SAKH SANSTHA MARYADIT,INDORE vs. NFAC, DELHI, INDORE

Appeal stand allowed

Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year: 2018-19 Indore Pragatishil Income Tax Department, Sahakari Sakh Sanstha Nfa, बनाम/ Maryadit, Delhi Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaai3124L Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2024 Date Of Pronouncement 10.01.2024

condone the delay and admit the appeal for adjudication on merit. 4. The assessee has filed this appeal on following grounds: “(1) The Ld. CIT(A) NFAC has erred in upholding the addition of Rs. 10,38,997/- being interest received on fixed deposit on the bank as income from other sources. (2) It was proved before

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

delay could not be condoned.", "result": "Dismissed", "sections": [ "253", "143(3)", "270A", "274", "270AA", "270AA(1)", "270AA(2)", "156", "246A

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

sections 11, 12 and 13, thereby wrongly treating receipt minus expenditure as income of the assessee. 2. That on the facts and in the circumstances of the case, the Ld. CIT(A) erred in making addition of Rs. 1,20,34,618/- and wrongly treating as surplus of assessee ignoring the submissions made on record. 3. That, on the facts

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

sections 11, 12 and 13, thereby wrongly treating receipt minus expenditure as income of the assessee. 2. That on the facts and in the circumstances of the case, the Ld. CIT(A) erred in making addition of Rs. 1,20,34,618/- and wrongly treating as surplus of assessee ignoring the submissions made on record. 3. That, on the facts

VAISHALI DEVELOPERS & BUILDERS,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 Vaishali Developers & Income-Tax Officer, Builders, 1(2), बनाम/ 240, M.P. Nagar Zone I, Bhopal Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan : Aacfv7638P Assessee By Shri S.S. Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Final Hearing 08.04.2024 Date Of Pronouncement 30.04.2024

143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal on following grounds: “(1) That on the facts and in the circumstances of the case and in law, the decision of the Ld. CIT(A) is materially incorrect and bad on facts and unsustainable in law and his findings