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

Appeal is allowed for statistical purpose

condonation of delay u/s 119(2)(b) does not vest with the AO\nbut with the Commissioner of Income Tax. Hence, plea for accepting\nthe revised computation and Form 10B dated 04.02.2021 is hereby\nrejected. As stated in the show cause, as per section 12A(b) of the Act, the\nassessee has to filed audit report in form

GOKULAM SEVA NYAS,1 RESHAM KENDRA ,GRAM KHAJURIYA SANWER vs. CIT EXEMPTION BHOPAL, ROOM NO:201,II FLOOR, REAC, BHOPAL, REAC, BHOPAL

Appeals are allowed for statistical purpose

3) of sub-section (4),\nif it is satisfied that there was sufficient cause for not\npresenting it within that period.”\nThus, the section 253(5) empowers the ITAT to admit an appeal after the\nexpiry of prescribed time, subject of course that the ITAT is satisfied that\nthere was a “sufficient cause” for not presenting appeal within prescribed\ntime

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

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

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

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

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

3) that too by expressly put bar for penalty under section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under section 234E was provided but, it did not provide for making of demand of such fee under section 200A payable under section 234E

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

3) that too by expressly put bar for penalty under section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under section 234E was provided but, it did not provide for making of demand of such fee under section 200A payable under section 234E

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

3. Ld. AR firstly carried us to the above condonation-application according to which the assessee handed over the impugned orders to his previous counsel for filing appeals before ITAT but there was a lapse on the part of previous counsel in not only filing appeals. Ld. AR submitted that the previous counsel did not even make appearances before

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

3. Ld. AR firstly carried us to the above condonation-application according to which the assessee handed over the impugned orders to his previous counsel for filing appeals before ITAT but there was a lapse on the part of previous counsel in not only filing appeals. Ld. AR submitted that the previous counsel did not even make appearances before

INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

delayed return, the same cannot be\ncalled to be a non-est return in law.\n8. Having heard the rival submissions and from a careful perusal of\nthe orders of the lower authorities, we find that undisputedly the\nreturn was not filed by the assessee within the time prescribed\nunder section 148 of the Act. But for that reason

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

Appeals are allowed\"

delay in filing of\nTDS statements. In this sense, insertion of clause\n(c) to section 200A(1), is only an addendum to the\nsection to provide for the machinery provision to\ncompute the fee payable u/s 234E at the time of\nprocessing of TDS statement and the same is\nenabling for processes in nature. This is very much\nevident

M P RAJYA POWERLOOM BUNKAR SAHAKARI SANGH MARYADIT,BURHANPUR vs. INCOME TAX OFFICER, BURHANPUR

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimp Rajya Powerloom Bunkar Income Tax Officer Sakahari Sangh Maryadit Burhanpur Vs. Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam5938R Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 18.07.2024

3, the Board, in exercise on the powers conferred under section 119 of the Act, hereby directs that the Chief Commissioners of Income· tax (CCs/T) / Directors General of income tax (DGsIT) are authorised to deal with such applications of condonation of delay

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

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

3) of the Income Tax Act, 1961 for the appellant's failure to file the appeal within the stipulated period of limitation u/s.249(2) of the Income Tax Act, 1961 read with Section 5 of Limitation Act, 1963. Under Section 5 of the 1963 Act, the courts are empowered to condone the delay

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

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

3) of the Income Tax Act, 1961 for the appellant's failure to file the appeal within the stipulated period of limitation u/s.249(2) of the Income Tax Act, 1961 read with Section 5 of Limitation Act, 1963. Under Section 5 of the 1963 Act, the courts are empowered to condone the delay

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

condone any delay, major or minor, in observing such time limit is possible only on the satisfaction of the CIT (Appeal) regarding the appellant having been unable to file the appeal in time due to sufficient cause. The appellant is not entitled to automatic admission of appeal filed after the time limit. xxxxxxxxxxxxx Page 3 of 10 ABDE

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

condone any delay, major or minor, in observing such time limit is possible only on the satisfaction of the CIT (Appeal) regarding the appellant having been unable to file the appeal in time due to sufficient cause. The appellant is not entitled to automatic admission of appeal filed after the time limit. xxxxxxxxxxxxx Page 3 of 10 ABDE

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

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

condonation of delay and submitted that the assesse has not explained reasonable cause for delay in filing the present appeal and merely shifted the blame to the counsel. Thus Ld. DR has submitted that there is an inordinate delay even after limitation period extended by the Hon’ble Supreme Court which expired on 30th May 2022 whereas the present appeal