RAJESH KUMAR AGRAWAL,DEWAS vs. ITO DEWAS, DEWAS

Appeal is allowed for statistical purpose

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniassessment Year:2015-16 Rajesh Kumar Agrawal, Ito 105, Agra Mumbai Road, Dewas बनाम/ Dewas Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Abopa3336J Assessee By Shri Pranay Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.12.2025 Date Of Pronouncement 22.12.2025

2 of 6 Rajesh Kumar Agrawal ITA No. 532/Ind/2025 - AY 2015-16 must be preferred by adopting a justice-oriented approach. Thus, taking into account the facts of case, the provision of section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 3. The background facts

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

delay. Accordingly, the demand on account of 234E is cancelled. 8. Similarly interest u/s 220(2) cannot be levied when fee u/s 234E itself is not leviable. In so far as charging of interest u/s 201(IA), the same cannot be charged as admittedly no order u/s 201(1) has been passed holding the assessee to be "assessee in default

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

delay. Accordingly, the demand on account of 234E is cancelled. 8. Similarly interest u/s 220(2) cannot be levied when fee u/s 234E itself is not leviable. In so far as charging of interest u/s 201(IA), the same cannot be charged as admittedly no order u/s 201(1) has been passed holding the assessee to be "assessee in default

MALWA PATIDAR SAMAJ SHIKSHA SAMITI ,HATPIPLIYA vs. ADIT, CPC, BENGALURU

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimalwa Patidar Samaj Shiksha Adit, Cpc Samiti Bangaluru Hatpiplya Tehsil Bagli Vs. Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam4373Q Assessee By Mrs. Nisha Lahoti, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 10.09.2024 Date Of Pronouncement 12 .09.2024

condonation of delay in filing for filing the form 10BB u/s 119(2)(b) before the competent authority as specified by the CBDT in Circular no.15/2022 dated 19.07.2022. It is pertinent to note that the claim of exemption u/s 10(23C)(iv) was claimed by the assesse only after the assesse was granted approval u/s 10(23C)(iv) vide order

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

2. That the delay in filing of Appeal be kindly condoned. 3. That the order of the learned lower authorities passed are unlawful and illegal. 4. That the learned lower authorities were not justified in not allowing proper and meaningful opportunity of being heard. 5. That the various findings of the learned lower authorities are opposed to the facts hence

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condonation of delay in filing of the appeal. The Appellant prays that the said appeal be admitted and adjudicated on merits. (2) On the facts that Salary was paid to Mr. Hemant Kumar Patwa and Mr. Jayant Kumar Patwa and TDS deductible on taxable Salary of Rs. 271951 and Rs. 288390 respectively. However actual TDS deducted and paid

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condonation of delay in filing of the appeal. The Appellant prays that the said appeal be admitted and adjudicated on merits. (2) On the facts that Salary was paid to Mr. Hemant Kumar Patwa and Mr. Jayant Kumar Patwa and TDS deductible on taxable Salary of Rs. 271951 and Rs. 288390 respectively. However actual TDS deducted and paid

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condonation of delay in filing of the appeal. The Appellant prays that the said appeal be admitted and adjudicated on merits. (2) On the facts that Salary was paid to Mr. Hemant Kumar Patwa and Mr. Jayant Kumar Patwa and TDS deductible on taxable Salary of Rs. 271951 and Rs. 288390 respectively. However actual TDS deducted and paid

EXECUTIVE ENGINEER CONSTRUCTION DIVISION NO.2 ,BHOPAL vs. DCIT (TDS) , BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 Executive Engineer, Dy. Cit (Tds), Construction, Bhopal Division No.2, बनाम/ E-5, Arera Colony, Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) Pan: Bplo 00510 G Assessee By Shri Manoj Fadnis, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.02.2024 Date Of Pronouncement 29.02.2024

section 194J of the Income- tax Act, 1961. 2. That on the facts and circumstances of the case and in law the Ld. AO erred in deeming the assessee as assessee in default u/s 201(1) of the Income-tax Act, 1961, as the payee society i.e. EPCO has correctly included the stated receipts in its income and filed valid

UNION BANK OF INDIA RGPV - BHOPAL,BHOPAL vs. ACIT(TDS), BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

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

delays of 610 days, 607 days and 583 days respectively. Ld. AR for assessee submitted that the assessee has filed condonation-applications in all three matters supported by affidavits and prays for condonation. The applications filed in all three cases are similarly worded and we re-produce one of the applications: Page 2 of 6 Union Bank of India RGPV

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

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

2. There is a delay of 320 days in filing these appeals. The assessee has filed an application for condonation of delay which is supported by the affidavit of the Assistant Commissioner, Tribal Welfare, Bhopal. The Ld. AR of the assessee has submitted that the assessee is a Government department/office of Government of Madhya Pradesh working for the welfare

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

2. There is a delay of 320 days in filing these appeals. The assessee has filed an application for condonation of delay which is supported by the affidavit of the Assistant Commissioner, Tribal Welfare, Bhopal. The Ld. AR of the assessee has submitted that the assessee is a Government department/office of Government of Madhya Pradesh working for the welfare

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

2. There is a delay of 320 days in filing these appeals. The assessee has filed an application for condonation of delay which is supported by the affidavit of the Assistant Commissioner, Tribal Welfare, Bhopal. The Ld. AR of the assessee has submitted that the assessee is a Government department/office of Government of Madhya Pradesh working for the welfare

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)-1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

2. There is a delay of 320 days in filing these appeals. The assessee has filed an application for condonation of delay which is supported by the affidavit of the Assistant Commissioner, Tribal Welfare, Bhopal. The Ld. AR of the assessee has submitted that the assessee is a Government department/office of Government of Madhya Pradesh working for the welfare

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

2. There is a delay of 320 days in filing these appeals. The assessee has filed an application for condonation of delay which is supported by the affidavit of the Assistant Commissioner, Tribal Welfare, Bhopal. The Ld. AR of the assessee has submitted that the assessee is a Government department/office of Government of Madhya Pradesh working for the welfare

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

2. There is a delay of 320 days in filing these appeals. The assessee has filed an application for condonation of delay which is supported by the affidavit of the Assistant Commissioner, Tribal Welfare, Bhopal. The Ld. AR of the assessee has submitted that the assessee is a Government department/office of Government of Madhya Pradesh working for the welfare

SHRI JANKILAL,UJJAIN vs. PCIT-1, INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Jankilal Pr.Cit-1 बनाम/ 12, Chimanganj Mandi Indore Agar Road, Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aczpj 2632 A Assessee By Shri Manoj Fadnis, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 08.02.2023 Date Of Pronouncement 18.04.2023

condone the delay and proceed for hearing. 4. Briefly stated the facts are such that the assessee submitted return of income of relevant AY 2017-18 on 31.10.2017 which was subjected to scrutiny assessment. Finally, the Ld. AO completed the assessment u/s 143(3) at the returned income. Subsequently, the Ld. PCIT examined the record of assessment-proceeding and viewed

INDORE CONTRACT BRIDGE ASSOCIATION YEASHWANT CLUB,INDORE vs. ITO ,WARD-EXAMPTION , INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Indore Contract Bridge Cpc, Association, Bangalore बनाम/ Yashwant Club, Race Course Road, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aaaai 1652 F Assessee By Shri S.S. Deshpandey, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.03.2023 Date Of Pronouncement 18.04.2023

condonation of delay in filing first-appeal before Ld. CIT(A). We accept assessee’s submissions and reverse the decision of dismissal taken by Ld. CIT(A). The assessee succeeds in this ground. Ground No. 2 to 3: 8. The exact controversy involved in these grounds is whether or not the assessee was entitled for exemption u/s 11/12 as claimed