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

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

24) but it pertains to section f in ITR. Further we would like to draw attention of the case law of Hari Gyan Pracharak Trust Vs DCIT (ITAT Ahmedabad) which states that non filing of Audit Report along with return of income is a procedural omission and cannot be an impediment in law in claiming the exemption. As such

M/S NEO SACK LTD. vs. THE ACIT 4(2),

In the result, appeals of the assessee bearing No

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

condonation of the delay. We, therefore, dismiss ITA No. 413/Ind/20107 and CO Nos. 75 & 76/Ind/2009 being barred by limitation. Even otherwise none is appearing on behalf of the assessee and the appeals and cross objections are even otherwise liable to be dismissed for non-prosecution. 11. Now we would like to deal with ITA Nos. 262/Ind/2008 and 263/Ind/2008 filed

M/S NEO SACK LTD vs. THE ACIT 4(2),

In the result, appeals of the assessee bearing No

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

condonation of the delay. We, therefore, dismiss ITA No. 413/Ind/20107 and CO Nos. 75 & 76/Ind/2009 being barred by limitation. Even otherwise none is appearing on behalf of the assessee and the appeals and cross objections are even otherwise liable to be dismissed for non-prosecution. 11. Now we would like to deal with ITA Nos. 262/Ind/2008 and 263/Ind/2008 filed

M/S PLATINUM HORAZINE PVT. LTD.,INDORE vs. THE ACIT CIRCLE 3(1), INDORE

In the result, the appeal of the assessee stands

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No.713/Ind/2016 िनधा"रण वष" /Assessment Year: 2009-10

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

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

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

Delay condoned 2 We do not find any merit in this petition. The special leave petition is accordingly dismissed. 3 Pending application, if any stands disposed off.” 11.11 Therefore, in the circumstances and on the facts of the present case and in light of the judgments of the Hon’ble Karnataka High Court and the Hon’ble Supreme Court reproduced

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

Delay condoned 2 We do not find any merit in this petition. The special leave petition is accordingly dismissed. 3 Pending application, if any stands disposed off.” 11.11 Therefore, in the circumstances and on the facts of the present case and in light of the judgments of the Hon’ble Karnataka High Court and the Hon’ble Supreme Court reproduced

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

Delay condoned 2 We do not find any merit in this petition. The special leave petition is accordingly dismissed. 3 Pending application, if any stands disposed off.” 11.11 Therefore, in the circumstances and on the facts of the present case and in light of the judgments of the Hon’ble Karnataka High Court and the Hon’ble Supreme Court reproduced

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

condone delay) and termination of proceedings.” 4. The limitation for filing the appeal in the present case was expired in the month of February, 2022 and the assessee has filed the present appeal on 25th May, 2022 but within the period of 90 as provided by the Hon’ble Supreme Court being extension of limitation for the cases where

MAKSON HEALTH CARE P LTD,MANDIDEEP vs. THE DCIT/ACCIT-1(1), BHOPAL

In the result, both appeals filed by the assesse in ITANo

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

condoned the delay in filing the present appeal. Therefore, this ground becomes infructuous. 6. Ground No.6 is regarding disallowance of interest made on account of interest free advances given by the assessee to sister concern. Ld. Sr. counsel has submitted that the assessee has given total loan and advance of Rs.7,76,09,009/- whereas the assessee

MAKSON HEALH CARE P LTD,MANDIDEEP vs. THE DCIT/ACIT1(1), BHOPAL

In the result, both appeals filed by the assesse in ITANo

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

condoned the delay in filing the present appeal. Therefore, this ground becomes infructuous. 6. Ground No.6 is regarding disallowance of interest made on account of interest free advances given by the assessee to sister concern. Ld. Sr. counsel has submitted that the assessee has given total loan and advance of Rs.7,76,09,009/- whereas the assessee

M/S MODERN LABORATARIES PVT. LTD.,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Modern Laboratories V. The Deputy 45-D2, Sanwer Road, Commissioner Of Income Indore Tax, Cpc, Bangalore. Pan-Aacfm 5920 B (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13.04.2023

24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. Hence, here it is contended that the legislature itself has condoned the impugned default before 01- 04-2021. 5. On the other hand, the learned DR has submitted that the issue

VIJAY KUMAR PAREKH,INDORE vs. WARD1(1) INDORE, INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivijay Kumar Parekh Ito-Ward -1(1) 406-407 Apollo Tower, 2Mg Indore Road Vs. Indore-452001 (Appellant / Assessee) (Respondent/ Revenue) Pan: Afkpp 3277M Assessee By Shri Abhinava Jain & Sudhir Padliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.04.2024 Date Of Pronouncement 24.04.2024

condoning inordinate delay of 3189 days for which no cogent reason has been given. Therefore, appeal stand dismissed in limine in view of provision of section 249 (3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2020 Paragraph 5(1)(ii) 8. As a result, appeal for A.Y. 2013-14 is dismissed in limine.” Page

PRAVEEN MADHUARRAO SATWASKER,INDORE vs. THE ITO 1(2), INDORE

In the result, the appeals of the assessee are dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniita No.339 & 340/Ind/2022 Assessment Years: 2017-18 & 2018-19 Praveen Madhukarrao V. The Deputy Satwaskar Commissioner Of Income 1159, Sudama Nagar Tax, Cpc, Bangalore. Indore Pan-Ajsps7468M (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13 .04.2023

24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. Hence, here it is contended that the legislature itself has condoned the impugned default before 01- 04-2021. 2 Praveen Madhukarrao Satwasker ITA No.339 & 340/Ind/2022 Assessment Years

PRAVEEN MADHUARRAO SATWASKER,INDORE vs. THE ITO 1(2), INDORE

In the result, the appeals of the assessee are dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniita No.339 & 340/Ind/2022 Assessment Years: 2017-18 & 2018-19 Praveen Madhukarrao V. The Deputy Satwaskar Commissioner Of Income 1159, Sudama Nagar Tax, Cpc, Bangalore. Indore Pan-Ajsps7468M (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13 .04.2023

24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. Hence, here it is contended that the legislature itself has condoned the impugned default before 01- 04-2021. 2 Praveen Madhukarrao Satwasker ITA No.339 & 340/Ind/2022 Assessment Years

ROSHAN HOSPITAL,BHOPAL vs. DCIT-5(1), BHOPAL

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Roshan Hospital, Dcit/Acit, 7-A-B, Govind Garden, 5(1), Bhopal बनाम/ Raisen Road, Govindpura, Vs. Bhopal-462023 (Appellant /Assessee) (Respondent / Revenue) Pan: Aasfr 4278 B Assessee By Ms. Shreya Jain, Ar Revenue By Shri. Ashish Porwal, Sr. Dr Date Of Hearing 01.03.2023 Date Of Pronouncement 06.04.2023

24) of section 2 applies. These amendments will take effect from 1st April, 2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. Hence, here it is contended that the legislature itself has condoned the impugned default before 01-04-2021. 5. On the other hand, the learned DR has submitted that the issue

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

24(b) as narrated in preceding paragraphs which Page 3 of 22 Manoj Kumar Gangadharan ITA No. 670&671 /Ind/2024 - A.Ys.2017-18&2018-19 leads to under reported income in consequence of misreporting thereof. 9. From the above discussion, it can be seen that the assessee has under reported income in consequence of misreporting thereof. Hence, the assessee

RADHAKRISHNA AKSHAR VIKAS NYAS ,VIDISHA vs. THE ACIT 3 (1), BHOPAL

In the result, appeal of the assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniradhakrishna Akshar Vikas Acit 3(1) Nyas Bhopal Vs. Braj Colony Sironj Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatr 8725M Assessee By S/Shri Sumit Nema, Sr. Adv. & Gagan Tiwari Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2024 Date Of Pronouncement 21.02.2024

delay in filing the present appeal and accordingly the same is condoned. The assessee has raised following grounds of appeal: “1. The Ld. Assessing Officer has erred in law and on facts in making the addition of Rs. 37,89,000/- to the total income of the appellant on account of treating donations as the "anonymous donation" u/s. 115BBC