JWALA MAHILA SAMITI,121 AB SCHEME NO 54 ,VIJAY NAGAR INDORE vs. CIT EXEMPTION, BHOPAL

In the result appeal of the assessee is allowed for statistical\npurpose

Bench: Shri B.M. Biyani\Nand\Nshri Paresh M Joshi\Nita No.578/Ind/2025\Njwala Mahila Samiti,\Nबनाम /\Ncit- Exemption,\N121 Ab Scheme No.54,\Nvs.\Nbhopal\Nvijay Nagar,\Nindore\N(Pan:Aabaj7364C)\N(Assessee/Appellant)\Nassessee By\N(Revenue/Respondent)\Ns/Shri\Npranay Goyal & S.N.\Ngoyal, Ars\Nrevenue By\Ndate Of Hearing\Nshri Anoop Singh, Cit-Dr\N10.11.2025\N14.11.2025\Ndate Of Pronouncement\Nआदेश / Order\Nper Paresh M Joshi, J.M:\Nthis Is An Appeal Filed By The Assessee Under Section 253 Of\Nthe Income Tax Act, 1961 (Hereinafter Referred To As The \"Act\" For\Nsake Of Brevity) Before This Tribunal. The Assessee Is Aggrieved By\Nthe Order Bearing Number\Nitba/Exm/F/Exm45/2024-\N25/1066565769(1) Dated 10.07.2024\Npassed By The Ld.\Ncit(Exemption) Whereby The Application Of The Assessee Filed In\Nthe Form 10Ab For The Grant Of Final Registration U/S 80G(5) Of\Nthe Act Is Rejected, Which Is Hereinafter Referred To As The\N\"Impugned Order\".\N2.\Nfactual Matrix\N2.1 That The Assessee Is A Duly Registered Society Vide\Nregistration No.03/27/03/16648/14 Dated 17.01.2014 Which Is\Nissued By The Society'S Registrar (Firms & Society'S, Indore\Ndivision, Indore). The Said Registration Certificate Is At Page 21 Of\Npaper Book Dated 17.09.2025 Filed By The Assessee Society.\N2.2 The Aims & Object Of The Assessee Society Are At Page-22\Nof The Paper Book Dated 17.09.2025 Which Is Reproduced By Us\Nbelow:\Njwala Mahila Samiti\Nita No.578/Ind/2025\Npage 22\Nप्रारूप क्र. 1\Nसमितियों के पंजीयन हेतु ज्ञापनपत्र\Nदेखिये नियम - 3\Npage 22\N1.\Nसंस्था का नाम\Nज्याला महिला समिति\Nसहायक पंजीयना\N2.\Nसंस्था का कार्यालय\N121-Ab. स्कीम नं.

72\nof paper book dated 17.09.2025 for the Financial Years\n01.4.2020 to 31.03.2021, 01.4.2021 to 31.03.2022 and\n01.4.2022 to 31.03.2023. The list of donors for Financial Years\n2021-22, 2022-23 & 2023-24 are at paper book dated\n17.09.2025 pages 73 to 76.\n2.5 That the assessee society was granted an order for\nprovisional approval under 12 clause

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

condone delay, admit\nappeal and proceed with hearing.\n4. The background facts leading to present appeal are as under:\n(i)\nThe assessee-individual is a differently-abled person. Originally, he\nwas a permanent employee of Central Govt. in the Department of\nTelecom for the period 01.12.1984 to 01.10.2000. Thereafter, w.e.f.\n01.10.2000, he was absorbed in BSNL, a public sector

RAJESH GOURISHANKAR,DEWAS vs. OFFICER, DEWAS

section 253(5) and the decision of Hon'ble Supreme Court, we\ntake a judicious view, condone delay, admit appeal and proceed with\nhearing.\n4.\nLd. AR for assessee submitted that the CIT(A) has decided first-appeal\nex-parte qua assessee for the reason that the assessee did not make any\nsubmission before him despite opportunities given. However

SHRI DINESH NIGAM,INDORE vs. INCOME TAX OFFICER 2 (3), INDORE, INDORE

In the result, the appeal of the assessee is partly

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14

condone the delay and take up the appeal for hearing. 6. Ground Nos.1 to 4 are inter-connected and are against treating the agricultural land as capital asset. Ld. Counsel for the assessee reiterated the submissions as made in the statement of facts. The submission of Ld. Counsel in the statement of facts are as under: 1. “The appellant

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

RADHAKISHAN,KHATEGAON, DEWAS vs. ITO-2, DEWAS, DEWAS

Appeals are allowed for statistical purpose

condonation of delay in filing appeal under Section 253(5) of the\nIncome-tax Act, 1961 – A.Υ. 2010-11 - Reg.\nHon'ble Sir,\nThe Appellant respectfully submits the following:\n1. The appellant is a senior citizen aged 72

BABITA CHELAWAT,INDORE vs. DCIT/ACIT 1(1), INDORE, INDORE

The appeal of the assessee is allowed & the impugned order is set aside

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

Section 143(3) r.w.s. 147 is bad in law, without jurisdiction, and liable to be quashed. 2. On the facts and circumstances of the case and in law, the 2 reassessment was completed without complying with the statutory requirements of law. 3. On the facts and circumstances of the case and in law, the 3 Hon. CIT(A) erred

SHRI CHATURLAL GOND,BHOPAL vs. THE ITO-1, ITARSI

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Shri Chatur Lal Gond, Ito-1, 72, Balajee Niwas

72, Balajee Niwas, Itarsi. बनाम/ Royal Market Road, Bhopal Vs. (Assessee / Appellant) (Revenue / Respondent) PAN: AUYPG 1196 M Assessee by Ms. Nisha Lahoti, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 11.10.2023 Date of Pronouncement 13.10.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 16.12.2022 passed by learned Commissioner

INCOME TAX OFFICER INDORE 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

NIDHI JAIN,BHOPAL vs. ITO 3(1), BHOPAL

Appeal is partly allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year:2015-16

condone delay, admit appeal and proceed with hearing. 3. The background facts leading to present appeal are such that the assessee-individual filed her return of income of AY 2015-16 declaring a total income of Rs. 4,27,600/-. The case was selected for scrutiny and the notices u/s 143(2)/142(1) were issued. Initially, the assessee

SHREENATH BUILDERS AND DEVELOPERS,INDORE vs. ITO -1(1), INDORE, INDORE

Appeal is allowed for statistical purpose

72,00,000/- on account of partners' capital, the revenue filed appeal to\nShreenath Builders and Developers\nITA No. 672/Ind/2024 - AY 2017-18\nITAT which was registered as ITA No. 44/Ind/2024 and that appeal came for\nhearing on 01.08.2024 and on that day of first hearing, the assessee became\naware of the impugned order having been passed

BARHATTAKAR SEWA SAHAKARI SAMITI MARYADIT RAIPUR,RAIPUR vs. ITO-2, ITARSI, ITARSI

72,767/- as unexplained money u/s. 69A without considering\nthe facts and circumstances of the case.\n4.The appellant carves leave to add, amend OR modify any of the\ngrounds of appeal.\n2. There is a small delay of 8 days in filing present appeal. Having regard\nto the facts and circumstances of case and the averments made by appellant

DEPUTY COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, BHOPAL vs. SH. PRAKASH CHANDRA GUPTA, BHOPAL

In the result the “impugned order” is sustained on the first

Bench: Shri B.M. Biyani & Shri Paresh M Joshidcit, Prakash Chandra, बनाम/ Bhopal 16/244, Kings Vs. Shopping Centre, Mp Nagar, Zone-I, Bhopal-462011 Madhya Pradesh (Pan:Aappg5194E)

72 ITR 194 that "It is for the assessee to prove that even if the cash credit represents income, it is income from a source, which has already been taxed". The assessee has already offered the sales for taxation hence the onus has been discharged by it and the same income cannot be taxed again. Similiar decision of the Delhi

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

THE ACIT 4(1), INDORE vs. M/S SUYASH EXIM P LTD , INDORE

Accordingly, departmental grounds with regard to addition of Rs.1,81,847/- are dismissed

Bench: Shri Mahavir Prasad & Shri Manish Borad(Virtual Hearing) Assessment Year: 2011-12

condone the delay in filing the departmental appeal and admit the same for hearing. The Revenue has raised the following grounds of appeal: 1) On the facts and in the circumstances of the case, and, in law, the learned CIT(A) was not justified in not appreciating the findings and establishment of the Assessing Officer. 2) On the facts

AJAY AGARKAR,UJJAIN vs. CIT(A), MADHYA PRADESH

The appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2018-19 Ajay Aagarkar Nfac House No.4, Kalpataru Delhi Avenue, Dewas Road, Near बनाम/ Rukmani Motors Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Abhpa2638L Assessee By Ms. Ruchira Nerkar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement .01.2025

condone the delay of 52 days and admit the appeal to be heard on merits. 3. The grounds of appeal taken by the assessee are as follows : “1.That the Ld. CIT(A) erred in dismissing the appeal without properly going into reply submitted before him. 2.The appellant crave leave to add/alter any of the grounds of appeal before