GOKULAM SEVA NYAS,1 RESHAM KENDRA ,GRAM KHAJURIYA SANWERC vs. CIT EXEMPTION BHOPAL, ROOM NO:201,II FLOOR, REAC, BHOPAL, REAC, BHOPAL

Appeals are allowed for statistical purpose

Section 5 of the Limitation Act\nmay also look into the prima facie merits of an appeal. However, in\nthis case, the CIVIL APPEAL NO. OF 2025 Petitioners failed to make out a\nstrong prima facie case for appeal. Furthermore, a liberal approach,\nmay adopted when some plausible cause for delay is shown. Liberal\napproach does not mean that

GOKULAM SEVA NYAS,1 RESHAM KENDRA ,GRAM KHAJURIYA SANWER vs. CIT EXEMPTION BHOPAL, ROOM NO:201,II FLOOR, REAC, BHOPAL, REAC, BHOPAL

Appeals are allowed for statistical purpose

Section 5 of the Limitation Act\nmay also look into the prima facie merits of an appeal. However, in this\ncase, the CIVIL APPEAL NO. OF 2025 Petitioners failed to make out a\nstrong prima facie case for appeal. Furthermore, a liberal approach,\nmay adopted when some plausible cause for delay is shown. Liberal\napproach does not mean that

AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. "Every day's delay must be explained" does not mean

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

E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-orders dated 31.12.2015 & 23.01.2017 passed by learned Commissioner of Income-Tax (Appeals)-1, Bhopal [“CIT(A)”], which in turn arise out of assessment-orders dated 18.03.2013 & 25.03.2015 passed by learned ITO-2(1) and DCIT-1(1), Bhopal [“AO”] for Assessment-Year [“AY”] 2010-11 & 2012-13 respectively

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

E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-orders dated 31.12.2015 & 23.01.2017 passed by learned Commissioner of Income-Tax (Appeals)-1, Bhopal [“CIT(A)”], which in turn arise out of assessment-orders dated 18.03.2013 & 25.03.2015 passed by learned ITO-2(1) and DCIT-1(1), Bhopal [“AO”] for Assessment-Year [“AY”] 2010-11 & 2012-13 respectively

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

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

condonation of delay and the appeal prior to amendments also did not make the imposition of late fees by Section 234 E to be ultra vires." 14. The findings of Hon'ble Rajasthan High Court has also escaped the consideration by Hon'ble ITAT. She accordingly requested that the same may kindly be considered to avoid any miscarriage of justice

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

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

condonation of delay and the appeal prior to amendments also did not make the imposition of late fees by Section 234 E to be ultra vires." 14. The findings of Hon'ble Rajasthan High Court has also escaped the consideration by Hon'ble ITAT. She accordingly requested that the same may kindly be considered to avoid any miscarriage of justice

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

e-proceeding module and stated that:-\n\"01) Demands have been created by CPC u/s 143(1)a for A.Y.\n2014-15 and 2017-18.02) Ours is Charitable Trust and\n12A/12AA has been granted to us. Copy of certificate from\nPrincipal Commissioner of Income-tax, Bhopal is enclosed\nherewith. 03) But your honour has calculated the tax on the only

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

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

e)-ITR. [ page 4 of\npaper book].\n2.3 That the assessee company also filed required Form No.10IC\nduring covid period before filing the return on 31.12.2021 as\nis stipulated by Section 115BAA(5) of the Act but the same\nfailed due to technical error/glitch on the portal.\n2.4 That for rectifying the technical error, at the material time\nthe assessee

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

2)\nANAMA\nFG\nGLOBE ATLAS\nArhast\nMASTER\n"3.2 In a fresh discussion and debate which took place in the\nhearing in so far as the aspect of delay of 560 days before the\nLd. CIT(A) was concerned it was pleaded by the Ld. AR that this\ntribunal be pleased to condone the delay which had occurred\nwhile filing

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

In the result appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

section 274(2) of the Income Tax Act, 1961 vide letter issued vide DIN 22/1041672758(1) dated 26.03.2022.” 2.3 That the assessee being aggrieved by the “impugned penalty order” prefers the first appeal u/s 246A of the Act on Page 4 of 22 Manoj Kumar Gangadharan ITA No. 670&671 /Ind/2024 - A.Ys.2017-18&2018-19 06.11.2023 (Form No.35) before

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

e-mail ID as available with the department and the assessee did not respond to the said show cause notice which shows that the assessee might not be aware about the show cause notice issued by the Pr. CIT. The delay up to 30th May 2022 is covered by the Judgment of Hon’ble Supreme Court in case

M/S. DIASPARK INFOTECH PVT. LTD.,INDORE vs. THE NFAC ,NEW DELHI, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Manish Borad & T.R. Senthil Kumar

E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: This appeal filed by the assessee is against order dated 28.10.2021 passed in DIN & Order no.ITBA/NFAC/ S/250/2021- 22/ 1036630276(1) by the National Faceless Appeal Centre relating to the Assessment year 2018-19. 2. Sole grievance raised by the assessee before the Tribunal is that the National Faceless Appeal Centre (“NFAC

SHREERAM CONSTRUCTIONS,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

In the result the “Impugned order” is set aside as and by

Bench: Shri B.M. Biyani & Shri Paresh M Joshishreeram Construction, Commissioner Of बनाम/ Shop No.2,New Shri Ram Income-Tax Vs. Parisar, Phase I Khajuri Kala, (Appeals) Bhopal, Bhopal (Pan:Abgfs5939P) (Appellant) (Respondent) Assessee By Shri Govind Rinwa, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 09.02.2026 Date Of Pronouncement 27.02.2026 आदेश/ O R D E R

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of convenience & brevity] before this tribunal as and by way of a second appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2023- 24/1055303506(1) dated 22/08/2023 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein

BSM SHELTER ESTATE INDIA,INDORE vs. INCOME TAX OFFICER 1(3), INDORE , INDORE

Appeals are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniita No. 291/Ind/2024(Ay: 2015-16) Bsm Shelter Estate India Ito 1(3), बनाम/ Private Limited, Indore Vs. 27/2/3, Gram Bhangarb, Near Mr-10, Indore (Pan: Aafcb3409E) (Assessee/Appellant) (Revenue/Respondent)

E R Per B.M. Biyani, AM: The captioned two appeals are filed by assessee. The details of appeals are as under: (i) I.T.A. No. 290/Ind/2024 is a quantum-appeal directed against appeal-order dated 09.02.2023 passed by Commissioner of Income- tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 30.12.2017 passed

BSM SHELTER ESTATE INDIA PRIVATE LIMITED ,INDORE vs. INCOME TAX OFFICER 1(3), INDORE

Appeals are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniita No. 291/Ind/2024(Ay: 2015-16) Bsm Shelter Estate India Ito 1(3), बनाम/ Private Limited, Indore Vs. 27/2/3, Gram Bhangarb, Near Mr-10, Indore (Pan: Aafcb3409E) (Assessee/Appellant) (Revenue/Respondent)

E R Per B.M. Biyani, AM: The captioned two appeals are filed by assessee. The details of appeals are as under: (i) I.T.A. No. 290/Ind/2024 is a quantum-appeal directed against appeal-order dated 09.02.2023 passed by Commissioner of Income- tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 30.12.2017 passed

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