THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

delayed return, the same cannot be\ncalled to be a non-est return in law.\n8. Having heard the rival submissions and from a careful perusal of\nthe orders of the lower authorities, we find that undisputedly the\nreturn was not filed by the assessee within the time prescribed\nunder section 148 of the Act. But for that reason

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

condone delay, admit appeal and proceed with hearing. 4. The assessee is a co-operative society engaged in business of providing credit facilities to its members. For AY 2020-21, the assessee filed return declaring total income of Rs. 40/-. In the return of income so filed, the assessee claimed deduction

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

condone delay, admit\nappeal and proceed with hearing.\n4. The background facts leading to present appeal are as under:\n(i)\nThe assessee-individual is a differently-abled person. Originally, he\nwas a permanent employee of Central Govt. in the Department of\nTelecom for the period 01.12.1984 to 01.10.2000. Thereafter, w.e.f.\n01.10.2000, he was absorbed in BSNL, a public sector

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

SUNIL KUMAR MOOLCHANDANI,BHOPAL vs. ITO,1(2), BHOPAL

Appeal is allowed for statistical purpose

II, M.P. Nagar,\nBhopal\nITO 1(2)\nBhopal\nबनाम /\nVs.\n(Assessee/Appellant)\n(Revenue/Respondent)\nPAN: ABBPM3174D\nAssessee by Shri Pranay Goyal, AR\nRevenue by Shri Ashish Porwal Sr. DR\nDate of Hearing\n08.12.2025\nDate of Pronouncement\n16.12.2025\nआदेश / ORDER\nPer B.M. Biyani, A.M.:\nFeeling aggrieved by order of first-appeal dated 04.12.2024 passed by\nlearned Commissioner of Income-Tax (Appeals

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

MADHYA PRADESH ANUSUCHIT JAATI JAN JAATI EVAM PICHHADA VARG KALYAN SANGH,UJJAIN vs. EXEMPTION, UJJAIN

section\n12AB(1)(b)(ii)(B) of the IT Act.\n-Due to non-compliance of required documents/information\nfiled by the assessee, the application of the assessee in\nForm 10AB for grant of approval u/s 80G of the Act is also\nhereby rejected and the provisional registration u/s 80G in\nForm 10AC granted by CPC vide URN:\nAABAM1737CF20225,Dated

JABBAR KHAN,DEWAS vs. CIT , UJJAIN

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2009-10 Jabbar Khan, Pr. Cit, Village-Siya, Tehsil-Dewas बनाम/ Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Cndpk 0362 H Assessee By Shri Ashok Mahajan, Ar Revenue By None Date Of Hearing 26.09.2022 Date Of Pronouncement 20.10.2022

delay is condoned and the appeal is proceeding for hearing. 4. Briefly stated the facts are such that the revenue received an information from AIR that the assessee had made cash-deposit over Rs. 10 lack in bank account during F.Y. 2008-09 relevant to the AY 2009-10 under consideration. Ld. AO formed a belief that the impugned cash

MOJILAL RAJPUT,SHUJALPUR MANDI vs. ITO, SHAJAPUR

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condone the delay in filing such appeals before us. ITA No. 21/Ind/2022 (A.Y. 2009-10):- 3. The brief facts leading to the case is this that the assessee, an individual, filed its return of income for the year under consideration on 30.09.2009 declaring income at Rs.1,76,580/- and agricultural income of Rs.1,40,576/-. On the basis

MOJILAL RAJPUT,SUJALPUR MANDI vs. THE ITO, SHAJAPUR

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condone the delay in filing such appeals before us. ITA No. 21/Ind/2022 (A.Y. 2009-10):- 3. The brief facts leading to the case is this that the assessee, an individual, filed its return of income for the year under consideration on 30.09.2009 declaring income at Rs.1,76,580/- and agricultural income of Rs.1,40,576/-. On the basis

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

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

condone delay, admit appeal and proceed with hearing. 3.Since the issue for adjudication in these appeals is identical; they were heard together at the request of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity. 4. The background facts leading to these appeals are such that the asesesee was a director

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

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

condone delay, admit appeal and proceed with hearing. 3.Since the issue for adjudication in these appeals is identical; they were heard together at the request of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity. 4. The background facts leading to these appeals are such that the asesesee was a director

M/S J.C.SHARMA & SONS,BHOPAL vs. PR CIT -2, BHOPAL

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2015-16 M/S. J.C. Sharma & Sons Pr. Cit -2 बनाम Bhopal Bhopal (Appellant / Assessee) (Respondent/ Revenue) /Vs. Pan: Aaefj 6447 L Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Ms. Simran Bhuller, Cit-Dr Date Of Hearing 29.09.2022 Date Of Pronouncement 14.11.2022 आदेश / O R D E R

condone the delay and proceed for hearing of appeal. 4. Briefly stated the facts are such that the assessee-firm is engaged in real-estate business. It filed return of income of the relevant AY 2015-16 on 27.09.2015 declaring a total income of Rs. 39,94,050/-. The case was selected for “Limited Scrutiny” and statutory notices were issued

M/S BHOPAL DUGDH SANGH SAHAKARI MY.DAIRY PLANT, BHOPAL vs. DCIT -1 (1) ,BHOPAL, BHOPAL

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

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

condoned the delay and proceeded for hearing of the appeal. 3. The assessee submitted return of income declaring a total income of Rs. 5,41,76,780/-. The Ld. AO selected case for scrutiny, issued statutory A.Y. 2012-13 Page 3 of 15 notices and finally completed assessment by passing order u/s 143(3) of the Act whereby the total

ROOP SINGH TANWAR,DEWAS vs. THE CIT, UJJAIN

In the result, this appeal of assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2009-10 Shri Roop Singh Tanwar Pcit Dewas Ujjain बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Ajtpt 7633 E Assessee By Shri A.K. Mahajan, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 07.11.2022 Date Of Pronouncement 06.12.2022

delay is condoned and the appeal is proceeded for hearing. 4. Briefly stated the facts leading to present appeal are such that the revenue received an information that the assessee had made large cash- deposit in bank account, accordingly action u/s 147 was taken by issuing notice dated 23.03.2016. In response thereto, the assessee filed a return of income declaring

M/S AADHAR ASSOCIATES,BHOPAL vs. PR CIT-2, BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Aadhar Associates Pr. Cit-1 76, Shanker Garden Near Bhopal Queen Mery School Vs. Ayodhya By Pass Road Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aavfa 7526 Q Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 31.05.2023

delay of 330 days in filing the appeal is condoned. The assessee has raised following grounds of appeal: “1. The Id CIT was not justified in passing order u/s. 263, which is bad-in-law, void ab initio, barred by limitation, illegal, contrary to the facts and circumstances of the case, liable to be annulled