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

Appeals are allowed

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

253(5) and the Page 2 of 24 Shri Vimal Todi ITA Nos. 188 to 190/Ind/2024 - AY 2012-13 to 2014-15 decision of Hon’ble Supreme Court, we take a judicious view, 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

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

Appeals are allowed

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

253(5) and the Page 2 of 24 Shri Vimal Todi ITA Nos. 188 to 190/Ind/2024 - AY 2012-13 to 2014-15 decision of Hon’ble Supreme Court, we take a judicious view, 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

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

1 only and that the appeal was partly\nallowed, this language cannot lead to an understanding, as being claimed by\nShri Abhishek Upadhyay/Secretary, that the first-appeal of assessee was\nallowed. He strongly opposed that the case of assessee does not have any\n\"cause” of delay much less \"sufficient cause". He submitted that the case\ndoes not have merit

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

253 of\nthe Income Tax Act, 1961 (hereinafter referred to as the “Act” for\nsake of brevity) before this Tribunal. The assessee is aggrieved by\nthe order bearing Number ITBA/APL/S/250/2024-\n25/1071072719(1) dated 10.12.2024 passed by the Ld. CIT(A)\nu/s 250 of the Act which is hereinafter referred to as the\n\"Impugned order”. The relevant Assessment Year

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

Appeal is dismissed

delay was not credible, as there were contradictions in the timeline provided by the previous counsel and evidence suggested the assessee was also negligent. Citing previous judgments and the principle of sufficient cause, the Tribunal rejected the condonation application.", "result": "Dismissed", "sections": [ "143(3)", "271(1)(c)", "253

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

253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. Page 3 of 24 Aatma Prakash Mental Health Foundation, Indore. 4. At first, we would like to reproduce the impugned order passed by CIT(E) by which the assessee’s application has been rejected:- Page

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

The appeal of the assessee is dismissed

condoned on ground of sufficient cause.\n4.4 We are of the view that delay of 3 years is abnormal and\nassessee has not shown reasonable cause.\n4.5 By virtue to section 253 of the Act an appeal against the\n"Impugned Order" u/s 263 of the Act lies before this Tribunal.\n[section 253(1

BISA NEEMA PANCHAYAT BHAWAN TRUST,M.G ROAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION) BHOPAL, COMMISSIONER OF INCOME TAX(EXEMPTION) BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaa.Y. : 2023-24 Bisa Neema Panchayat Commissioner Of Income- Bhawan Trust, Tax (Exemption), बनाम/ 285, M.G. Road, Bhopal Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aactb4287E Assessee By Shri S.S.Deshpande, C.A. & Ar Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 27.11.2024 Date Of Pronouncement 29.11.2024

section 253(5) and the decision of Hon’ble Supreme Page 3 of 13 Bisa Neema Panchayat Bhawan Trust, Indore. ITA No. 480/Ind/2024 - A.Y. 2023-24 Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. Briefly stated the facts are such that the assessee-trust initially applied for grant of provisional registration u/s 12AB

NAGAR PALIKA NIGAM KARMCHARI KALYAN SAKH SAHAKARI SANSTHA MARYADIT,UJJAIN vs. COMMISSIONER OF INCOME TAX, NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2019-20 Nagar Palika Nigam Cpc, Bangaluru / Karmchari Kalyan Sakh Cit, Nfac, Delhi Sahakari Sanstha बनाम/ Maryadit, Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Aactn7778G Assessee By Ms. Sonam Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 03.09.2024 Date Of Pronouncement 09.09.2024

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. Page 3 of 9 Nagar Palika Nigam Karmchari Kalyan Sakh Sahakari Sanstha Maryadit, Ujjain ITA No. 198/Ind/2024 – AY 2019-20 3. The background facts leading to present appeal are such that the assessee is a society

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

section 253(5) of the Act which empowers the ITAT to admit an appeal after expiry of prescribed time, if there is a “sufficient cause” for not presenting appeal within prescribed time. We are also conscious of the landmark judgement of Hon’ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji and others

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

section 253(5) of the Act which empowers the ITAT to admit an appeal after expiry of prescribed time, if there is a “sufficient cause” for not presenting appeal within prescribed time. We are also conscious of the landmark judgement of Hon’ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji and others

RAJESH KUMAR RATHORE,SEHORE vs. INCOME TAX OFFICER, WARD-5, SEHORE, SEHORE

delay was condoned.", "result": "Allowed", "sections": [ "253", "271AAC(1)", "115BBE", "69", "147", "246A", "249(2)", "249(3)", "274(2)" ], "issues

KUSUM GEORGE JACOB,BHOPAL vs. ITO - 2(1) BHOPAL, AAYKAR BHAWAN, HOSHANGABAD

Appeal is allowed for statistical purpose

condoned the delay. The Tribunal also noted that certain documents were presented by the assessee's representative, which were not filed before the AO or examined by the CIT(A).", "result": "Allowed for statistical purpose", "sections": [ "147", "144", "250", "253", "271(1

KALPANA NARWARE,BETUL vs. INCOME TAX OFFICER, BETUL

Appeal is allowed for statistical purpose

sections": [ "144", "69A", "271A", "271B", "271(1)(d)", "253", "249(3)", "253(5)" ], "issues": "Whether the delays in filing the present appeal and the first appeal before CIT(A) are condonable

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

253(5) and the decision of Hon'ble Supreme Court, we take a\njudicious view, condone delay, admit appeal and proceed with hearing.\nPage 6 of 9\nAnil Turakhia\nITA Nos.593 to 596/Ind/2025-\nAYs: 2013-14 & 2014-15\n5.\nLd. AR next submitted that the section 250(6) of the Income-tax Act,\n1961 provides \"The order of the Commissioner

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

253 of\nthe income tax Act 1961,[ herein after referred to as the Act\nfor the sake of convenience & brevity] before this tribunal as\nand by way of a second appeal. The Assessee is aggrieved by\nthe order\nbearing\nNumber:-ITBA/NFAC/S/250/2024-\n25/1065627607(1) dated 13/06/2024 passed by the Ld. CIT\n(A) u/s 250 of the Act, which is herein

GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

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 leading to this appeal are such that the assessee-individual filed return of AY 2015-16 declaring a total income of Rs. Page 3 of 14 Goverdhan Lal Yadav ITA No. 854/Ind/2024-

SHRI KISHAN YADAV,INDORE vs. INCOME TAX OFFICER, INDORE

Appeal is allowed for statistical purpose

delay of 1,731 days should not be condoned. Ld. DR prayed to\ndismiss present appeal.\n5. We have considered submissions of both sides and perused the case\nrecord.\n6. Section 253