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

delay in filing the appeal is condoned. 5. The assesse has raised following grounds of appeal: 1.“That on the facts and in the circumstances of the case and in law, the Ld. Pr. CIT erred in setting-aside the order passed by the Assessing Officer by invoking the provisions of section 263 of the Income-Tax Act, 1961 even

MADHYA PRADESH BHOJ OPEN UNIVERSITY,BHOPAL vs. NFAC, DELHI, DELHI

In the result, the appeal of the assessee is allowed for\nstatistical purpose

55,03,790/-\n5. The Id. CIT(A) was not justified in confirming the addition of Rs.\n1,33,01,820/- merely by rejecting the condonation application\nwithout considering the facts and circumstances of case.\n6. The appellant carves leave to add, amend or modify any of the\ngrounds of appeal\".\n3.\nRecord of Hearing\n3.1 The hearing

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

condone the delay in filing the present appeal. The assessee has raised the following grounds: “1. That, the learned CIT(A) grossly erred, both on facts and in law, in upholding the action of the AO in making addition of Rs.3,81,960/-, which is quite unjustified, unwarranted, excessive, arbitrary and bad-in-law. 2a). That, the learned

MADHYA PRADESH BHOJ OPEN UNIVERSITY,BHOPAL vs. NFAC, DELHI, DELHI

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

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

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024- 25/1069389336(1) dated 04.10.2024 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year

M/S CHOUHAN EDUCATION SOCITY ,BHOPAL vs. CIT , BHOPAL

In the result, appeal of assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Chouhan Education Commissioner Of Society, Income-Tax, E-8,Trilanga, Bhopal Vs. Shahpura, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatc255Iq Assessee By Ms.Nisha Lahoti & Vijay Bansal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.05.2023 Date Of Pronouncement 07.06.2023

delay of 55 days in filing the appeal is condoned. 8. The assessee has raised the following grounds :- (i) In view of the facts and law, the Ld. CIT(A) was not justified in denying the exemption u/s 10(23)(c)(iiiad) to the assessee society for assessment year 1999-2000. (ii) In view of the facts

RAJESH PRAJAPATI ,UJJAIN vs. ACIT CIRCLE 2(1) , UJJAIN

Appeal is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Shri Rajesh Prajapati, A.C.I.T., बनाम/ 15, Naliya Bakhal, Circle 2(1), Ujjain Ujjain Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Alnpp5190Q Assessee By Ms.Sonam Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.05.2023 Date Of Pronouncement 17.07.2023

section 253(5) of the Income-tax Act, 1961, we hereby condone the delay in filing present appeal and proceed to adjudicate on merits. GROUND NO. 1: 7. In this ground, the assessee has challenged the disallowance of Rs. 44,32,850/- made by the AO out of deduction of interest expenditure claimed by assessee u/s 36(1)(iii). Page

AVDHESH,PATEL NAGAR vs. INCOME TAX OFFICER, DHAR

Appeal is allowed for statistical purpose

condonation of delay for the\nwisdom of bench without raising any objection. He, however, agreed that the\npresent case is suitable for remanding back to the file of AO since (i) the\nassessment-order is ex-parte u/s 144, (ii) the assessee has filed a new\nevidence by way of bank-certificate, and (iii) the assessee is admitting to\npossess

SANTOSH CHATURVEDI,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX CPC, BHOPAL MADHYA PRADESH

In the result, the appeal of the assessee is allowed for\nstatistical purpose

condoning the delay in filing of appeal\nwithout properly appreciating the facts of the case.\n3. That the Ld. CIT erred in confirming the additions by way of\nadjustment while processing the return u/s.143(1) of Rs.\n1,45,55,100/- on account of contribution to provident fund, ESICGST\nwithout properly appreciating the facts of the case and submissions\nmade

SHREERAM CONSTRUCTIONS,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

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

Bench: Shri B.M. Biyani & Shri Paresh M Joshishreeram Construction, Commissioner Of बनाम/ Shop No.2,New Shri Ram Income-Tax Vs. Parisar, Phase I Khajuri Kala, (Appeals) Bhopal, Bhopal (Pan:Abgfs5939P) (Appellant) (Respondent) Assessee By Shri Govind Rinwa, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 09.02.2026 Date Of Pronouncement 27.02.2026 आदेश/ O R D E R

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 and by way of a second appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2023- 24/1055303506(1) dated 22/08/2023 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein

SHRI RAM BABU SINGH,INDORE vs. DCIT 1(1), BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ram Babu Singh, Dcit-1(1) C/O Sv Agrawal & Associates, Bhopal Dadi Dham, 24, Joy Builders Colony, Vs. Near Rafael Tower, Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aelps9945K Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 & 03.07.2024 Date Of Pronouncement 23 .07.2024

condonation of delay and carefully perused the contents of the affidavit filed by the assessee. The assessee has explained the cause of delay in para 2 to 5 of affidavit as under: 2. Accordingly, I preferred an appeal before the Ld. CIT(A) challenging the penalty of Rs. 55,00,000/- levied by the Assessing Officer under section

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

Appeals are dismissed

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 of income\nu/s 139 declaring total incomes of Rs. Nil (with current year loss

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

condonation of delay which we have already dealt in foregoing part of this order. Ld. AR submitted that the assessee is not pressing Ground No. 4 since the same does not emanate from impugned order. Hence, Ground No. 4 is dismissed as non-pressed. By means of all other grounds, the assessee has raised a single grievance that

KAMLESH MOTWANI,BHOPAL vs. DCIT-2(1),BHOPAL, BHOPAL

Appeal is allowed for statistical purpose

55, Nirmal Society, Gram Mendori,\nKerwa Dam Road, Bhopal (M.P.)\nBhopal\nReg. Dated: 17.01.2026\n3.\nThe averments made by assessee in above affidavit, which are self-\nexplanarory and which do not require repetition, were discussed and the Ld.\nDR for revenue does not have any objection if the bench condones delay and\naccordingly left it to the wisdom of bench

ANDRITZ HYDRO P LTD,BHOPAL vs. PR CIT-1, BHOPAL

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

condone the delay and admit the appeal for adjudication on merits. 4. Brief facts of the case as culled out from the records are that the return of income for A.Y. 2014-15 was filed on 30.11.2014 declaring income of Rs.18,14,79,168/- which was set off entirely against the brought forward loss

SANJAY KUMAR BOMB LEGAL HEIR OF LATE SHRI AJIT KUMAR BOMB,NEEMUCH vs. INCOME TAX OFFICER NEEMUCH, NEEMUCH

Appeal is disposed off in effective manner and not as

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshisanjay Kumar Bombl/H Of Income Tax Officer, बना Late Ajit Kumar Bomb, Neemuch म/ 18, Bunglow No.41, Vs. Bhuteshwar Mandir Road, Neemuch (Pan: Aappb8200L) (Appellant) (Revenue) Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.04.2025 Date Of Pronouncement 29.04.2025 आदेश/ O R D E R

condone the delay and admit the appeal. 2.2 That as and by way of an assessment order made u/s 147 r.w.s. 144B of the Act the assesee’s total income was computed at Rs.61,52,020/-. Additions were made to the return of income. That the assessment order bears No.ITBA/AST/S/147/2021- Page 3 of 9 Sanjay Kumar Bomb

SANGITA GUPTA,INDORE vs. ITO 1(2) INDORE, INDORE

Appeal is allowed for statistical purpose

55,939/-. Therefore, the order of AO is substantially\nwrong and high-pitched. He submitted that in the situation, it would be just\nand more appropriate to restore this matter at the level of AO for\nadjudication afresh. Both sides agreed to this proposition. Ld. DR, however,\nmade a request to give specific direction to assessee for co-operation

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

55,000/- as made by Ld assessing officer to the total income of the respondent assessee company on account of disallowance of amount paid to PWD under section 37 of the Income-tax Act, 1961 even when the said amount of payments as made to PWD by the respondent assessee company were not in nature of penalty.” 4. Before going

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

55,000/- as made by Ld assessing officer to the total income of the respondent assessee company on account of disallowance of amount paid to PWD under section 37 of the Income-tax Act, 1961 even when the said amount of payments as made to PWD by the respondent assessee company were not in nature of penalty.” 4. Before going