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

In the result appeal of the assessee is dismissed

condone the delay which had occurred\nwhile filing the first appeal before the Ld. CIT(A) as the assessee\nherein is a Merchant Navy Officer and by the very nature of his\njob he is required to be on the sea on a ship. The assessee herein\nPage 9 of 22\nis not gaining anything by causing the delay

KRISHI UPAJ MANDI SAMITI, CHAAPEHEDA,CHAAPEHEDA vs. NEAC, DELHI, DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

condonation of delay in filing of appeal before him. The assessee is also directed to file necessary documents / supporting evidence in support of the delay not being filed before Ld. CIT(A) within stipulated timelines. 9. In the result, the appeal of the assessee is allowed for statistical purposes. 10. Further, since there has been consistent non-compliance

KRISHI UPAJ MANDI SAMITI, CHAAPEHEDA,CHHAPIHEDA vs. NEAC, DELHI, DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

condonation of delay in filing of appeal before him. The assessee is also directed to file necessary documents / supporting evidence in support of the delay not being filed before Ld. CIT(A) within stipulated timelines. 9. In the result, the appeal of the assessee is allowed for statistical purposes. 10. Further, since there has been consistent non-compliance

KRISHI UPAJ MANDI SAMITI, CHAAPEHEDA,CHAAPEHEDA vs. NEAC, DELHI, DELHI

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

condonation of delay in filing of appeal before him. The assessee is also directed to file necessary documents / supporting evidence in support of the delay not being filed before Ld. CIT(A) within stipulated timelines. 9. In the result, the appeal of the assessee is allowed for statistical purposes. 10. Further, since there has been consistent non-compliance

MADHYA PRADESH VIDYUT MANDAL KARMCHARI PARASPAR SAHAKARI SANSTHA MARYADIT,MANDSAUR vs. INCOME TAX OFFICER, MANDSAUR

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshimadhya Pradesh Vidyut Ito, Mandsaur बनाम/ Mandal Karmchari Vs. Paraspar Sahakari Sanstha Maryadit, Shop No.5 Nahar Sayyad Road, Kityani Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan:Aaaam6716A Assessee By Shri Ashok Ratnawat, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 10.11.2025 Date Of Pronouncement 11.11.2025

9,88,400/-. Subsequently, the case of assessee was selected for scrutiny and the AO issued notices u/s 143(2)/142(1) which remained uncompiled by assessee. Ultimately, the AO passed ex-parte assessment-order u/s 144 denying the benefit of deduction u/s 80P of Page 2 of 8 Madhya Pradesh Vidyut Mandal Karmchari Paraspar Sahakari Sanstha Maryadit ITA No.833/Ind/2025-

MADHYA PRADESH VIDYUT MANDAL KARMCHARI PARASPAR SAHAKARI SANSTHA MARYADIT,MANDSAUR vs. PCIT INDORE-1, INDORE

In the result, we reject condonation request of assessee and consequently this appeal filed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshimadhya Pradesh Vidyut Pr. Cit-1, बनाम/ Mandal Karmchari Indore Vs. Paraspar Sahakari Sanstha Maryadit, Shop No.5 Nahar Sayyad Road, Kityani Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan:Aaaam6716A Assessee By Shri Ashok Ratnawat, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 10.11.2025 Date Of Pronouncement 11.11.2025

9,88,400/-. Subsequently, the case of assessee was selected for scrutiny and the AO issued notices u/s 143(2)/142(1) which remained uncompiled by assessee. Ultimately, the AO passed ex-parte assessment-order u/s 144 denying the benefit of deduction u/s 80P of Rs. 54,26,486/- and assessing total income at Rs. 64,14,886/-, the relevant