ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

condoned and appeal is proceeded for hearing. 4. The grounds raised by parties are as under: Assessee’s ITA No. 11/Ind/2019 for AY 2012-13: Page 2 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019 & 22, 784, 23 & 24/Ind/2019 (A.Y.2012-13 to 2015-16) 1. That the Ld. CIT(A) erred in maintaining disallowance

M/S LAURELS SCHOOL AND MANAGEMENT INSTITUTION P.LTD.,INDORE vs. DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 M/S. Laurels School & V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. Management Institutions Pvt. Ltd. 7, Press Complex, A.B. Road, Behind Dainik Bhaskar Press, Indore. Pan-Aaacl4970D (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.04.2023

v. DCIT 1(1), Indore. IV. It is further clarified that the period from 15-3-2020 till 28-2-2022 shall also stand excluded in computing the periods prescribed under sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section

SMT PUSHPLATA CHANDRAWAT,INDORE vs. THE DCIT CPC , BANGLORE

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Smt. Pushplata Chandrawat, V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. House No. 34-Bg, Scheme No. 74-C, Vijay Nagar, Indore Pan-Adapc8144L (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.03.2023

v. DCIT CPC, Bangalore. 4.1. Thus, the remaining delay of 23 days has been explained by the assessee that only on 15th June, 2022, the assessee came to know about the impugned order. In the absence of any contrary fact or material on record, the explanation of the assessee is found to be reasonable cause for the delay in filing

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

Appeals are allowed for statistical purpose

36).\nDelay in appeals:\n2. The registry has informed that there is a delay of 461 days in filing\nboth of these appeals. Mr. Pranay Goyal, CA & AR for assessee submitted\nthat the assessee has filed an application for condonation of delay supported\nby duly solemnised affidavit of assessee and a letter of previous counsel.\nReferring to contents of same

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

36).\nDelay in appeals:\n2. The registry has informed that there is a delay of 461 days in filing\nboth of these appeals. Mr. Pranay Goyal, CA & AR for assessee submitted\nthat the assessee has filed an application for condonation of delay supported\nby duly solemnised affidavit of assessee and a letter of previous counsel.\nReferring to contents of same

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

Appeal is allowed for statistical purpose

v. Union of India, (2025) 1\nSCC 625: 2024 SCC OnLine SC 1878].\n\n40. In the wake of the authorities abovementioned, taking a liberal\napproach subserving the cause of justice, we condone the delay and\nallow IA No. 16203 of 2019, subject to payment of costs of Rs 20,000\n(Rupees twenty thousand) by the appellant

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

36 (Appeal Memo). This is the 2nd round of litigation for the same issue. The brief facts to 2. understand these cases are as under: (i) The assessee/appellant filed Statements of TDS in Form No. 24Q for Q-2 & Q-3 of Financial Year 2012-13 after a delay of 81 days & 44 days respectively. The AO processed the Statements

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

36 (Appeal Memo). This is the 2nd round of litigation for the same issue. The brief facts to 2. understand these cases are as under: (i) The assessee/appellant filed Statements of TDS in Form No. 24Q for Q-2 & Q-3 of Financial Year 2012-13 after a delay of 81 days & 44 days respectively. The AO processed the Statements

PRAVEEN MADHUARRAO SATWASKER,INDORE vs. THE ITO 1(2), INDORE

In the result, the appeals of the assessee are dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniita No.339 & 340/Ind/2022 Assessment Years: 2017-18 & 2018-19 Praveen Madhukarrao V. The Deputy Satwaskar Commissioner Of Income 1159, Sudama Nagar Tax, Cpc, Bangalore. Indore Pan-Ajsps7468M (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13 .04.2023

v. Rajasthan State Beverages Corporation Ltd 2017 250 TAXMAN 0016 that amount claimed on payment of PF and ESI having been deposited on or before due date of filing of returns, same could not be disallowed under section 43B or under section 36(1)(va). In order to provide certainty, the revenue has made both the sections i.e. Sec 36

PRAVEEN MADHUARRAO SATWASKER,INDORE vs. THE ITO 1(2), INDORE

In the result, the appeals of the assessee are dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniita No.339 & 340/Ind/2022 Assessment Years: 2017-18 & 2018-19 Praveen Madhukarrao V. The Deputy Satwaskar Commissioner Of Income 1159, Sudama Nagar Tax, Cpc, Bangalore. Indore Pan-Ajsps7468M (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13 .04.2023

v. Rajasthan State Beverages Corporation Ltd 2017 250 TAXMAN 0016 that amount claimed on payment of PF and ESI having been deposited on or before due date of filing of returns, same could not be disallowed under section 43B or under section 36(1)(va). In order to provide certainty, the revenue has made both the sections i.e. Sec 36

M/S MODERN LABORATARIES PVT. LTD.,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Modern Laboratories V. The Deputy 45-D2, Sanwer Road, Commissioner Of Income Indore Tax, Cpc, Bangalore. Pan-Aacfm 5920 B (Appellant) (Respondent) Assessee By: Shri Soumya Bumb, Ar Respondent By: Shri Ashish Porwal, Sr. Dr Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13.04.2023

v. Rajasthan State Beverages Corporation Ltd 2017 250 TAXMAN 0016 that amount claimed on payment of PF and ESI having been deposited on or before due date of filing of returns, same could not be disallowed under section 43B or under section 36(1)(va). In order to provide certainty, the revenue has made both the sections i.e. Sec 36

ROSHAN HOSPITAL,BHOPAL vs. DCIT-5(1), BHOPAL

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Roshan Hospital, Dcit/Acit, 7-A-B, Govind Garden, 5(1), Bhopal बनाम/ Raisen Road, Govindpura, Vs. Bhopal-462023 (Appellant /Assessee) (Respondent / Revenue) Pan: Aasfr 4278 B Assessee By Ms. Shreya Jain, Ar Revenue By Shri. Ashish Porwal, Sr. Dr Date Of Hearing 01.03.2023 Date Of Pronouncement 06.04.2023

v. Rajasthan State Beverages Page 2 of 7 Roshan Hospital Corporation Ltd 2017 250 TAXMAN 0016 that amount claimed on payment of PF and ESI having been deposited on or before due date of filing of returns, same could not be disallowed under section 43B or under section 36(1)(va. But in the case of the assessee, the payments