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

Appeals are allowed

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

D E R Per Bench: The captioned three appeals are filed by assessee assailing two separate appeal-orders, one for Assessment-Year [“AY”] 2012-13 and other for AYs 2013-14 & 2014-15, both dated 29.12.2023 and passed by learned Commissioner of Income-tax (Appeals)-3, Bhopal [“CIT(A)”], which in turn arise out of respective penalty-orders dated

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

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

1 of 34 Adim Jati Sewa Sahkari Samiti Mydt. affidavit for condonation of delay; the same is scanned and re-produced for an immediate reference: Page 2 of 34 Adim Jati Sewa Sahkari Samiti Mydt. Page 3 of 34 Adim Jati Sewa Sahkari Samiti Mydt. Page 4 of 34 Adim Jati Sewa Sahkari Samiti Mydt. 3. The averments made

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

D E R Per B.M. Biyani, A.M.: This appeal is directed against the order dated 19.10.2023 passed by the learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] by which the assessee’s application for grant of final approval u/s 80G(5) of Income-tax Act, 1961 has been rejected and the provisional approval u/s 80G(5) granted earlier

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

The appeal of the assessee is dismissed

D v/s State of AP\nreported in (2011)(4) SCC 363 and has contended that the\nconcepts such as "liberal approach", "justice oriented\napproach", "substantial justice" can not be employed to\njettison the substantial law of limitation, Especially in cases\nwhere the Court concludes that there is no justification for\nthe delay Whilst considering applications for condonation of\ndelay under

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

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order dated 19.02.2024 passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] by which the assessee’s provisional registration u/s 12AB of Income-tax Act, 1961 has been cancelled and also application for grant of final registration u/s 12AB has been rejected, the assessee has filed this appeal

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

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 08.06.2022 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of intimation of assessment dated 08.06.2022 passed by learned ADIT, CPC, Bengaluru [“AO”] u/s 143(1) of Income-tax Act, 1961 [“the Act”] for Assessment-Year

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

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

D 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 ACIT, 1(2), BHOPAL

Appeals are dismissed

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

D 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

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

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 09.04.2024 passed by learned Commissioner of Income-tax (Appeal), NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 11.12.2017 passed by ITO, 3(5), Indore [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year

GOURAV BHARGAVA,BHOPAL vs. ADDL/JCIT(A)-1 DELHI, DELHI

Appeal is partly allowed

253(5) and the\nGourav Bhargava\nITA No. 235/Ind/2025 – AY 2023-24\ndecision of Hon'ble Supreme Court, we take a judicious view, condone the\nsmall delay of 23 days, admit appeal and proceed with hearing.\n3. The background facts leading to present appeal are such that the\nassessee-individual filed his return of income

ABDE ALI,INDORE vs. ITO BURHANPUR, BURHANPUR

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

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

D E R Per Paresh M Joshi, J.M.: These two Appeals are filed by the Assessee under 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 & by way of a second appeal .In the ITA No:- 647/Ind/2025 the Assessee is aggrieved by the order

ABDE ALI,INDORE vs. ITO , BURHANPUR

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

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

D E R Per Paresh M Joshi, J.M.: These two Appeals are filed by the Assessee under 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 & by way of a second appeal .In the ITA No:- 647/Ind/2025 the Assessee is aggrieved by the order

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

In the result, the impugned order is set aside as & by way of\nremand back to the file of the Ld

253 of the\nincome tax Act 1961,[ herein after referred to as the Act for the\nsake of brevity] before this Tribunal as & by way of second\nappeal. The Assessee is aggrieved by the order bearing Number:-\nITBA/NFAC/S/250/2025-26/1075676691(1) dated 17.04.2025\npassed by the Ld. CIT(A) u/s 250 of the Act, which is herein after\nreferred

INCOME TAX OFFICER 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

253(5) and the decision of Hon'ble Supreme Court, we take a\njudicious view, condone delay, admit these appeals and proceed with\nhearing.\n3. The background facts leading to present appeals are such that the\nassessee is a partnership firm engaged in the business of real estate. For AY\n2017-18 & 2018-19, the assessee filed its returns/revised returns

INCOME TAX OFFICER INDORE 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

253(5) and the decision of Hon'ble Supreme Court, we take a\njudicious view, condone delay, admit these appeals and proceed with\nhearing.\n3. The background facts leading to present appeals are such that the\nassessee is a partnership firm engaged in the business of real estate. For AY\n2017-18 & 2018-19, the assessee filed its returns/revised returns

VAISHALI DEVELOPERS & BUILDERS,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 Vaishali Developers & Income-Tax Officer, Builders, 1(2), बनाम/ 240, M.P. Nagar Zone I, Bhopal Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan : Aacfv7638P Assessee By Shri S.S. Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Final Hearing 08.04.2024 Date Of Pronouncement 30.04.2024

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 30.11.2016 passed by learned Commissioner of Income-Tax (Appeals)-1, Bhopal [“CIT(A)”] which in turn arises out of assessment-order dated 17.03.2015 passed by learned ITO-1(2), Bhopal, [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year