INDORE CONTRACT BRIDGE ASSOCIATION YEASHWANT CLUB,INDORE vs. ITO ,WARD-EXAMPTION , INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Indore Contract Bridge Cpc, Association, Bangalore बनाम/ Yashwant Club, Race Course Road, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aaaai 1652 F Assessee By Shri S.S. Deshpandey, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.03.2023 Date Of Pronouncement 18.04.2023

condonation of delay in filing first-appeal before Ld. CIT(A). We accept assessee’s submissions and reverse the decision of dismissal taken by Ld. CIT(A). The assessee succeeds in this ground. Ground No. 2 to 3: 8. The exact controversy involved in these grounds is whether or not the assessee was entitled for exemption u/s 11/12 as claimed

NANCY ANN MILLER EDUCATIONAL TRUST,INDORE vs. INCOME TAX OFFICER-EXEMPTION, INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Nancy Ann Miller Income-Tax Officer, Educational Trust, Ward-(Exemption), बनाम/ 64/67, Dhar Kothi, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaatn4010B Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2024 Date Of Pronouncement 16.05.2024

condoning the delay in filing audit report (Form No. 10B) but the assessee has not filed any petition before Commissioner of Income-tax, and (iii) The assessee has filed rectification-application u/s 154 and thereafter come in appeal before him instead of appeal against intimation u/s 143(1). The assessee ought to have challenged the intimation

ADARSH SHISHU VIHAR,INDORE vs. DCIT, CPC, BENGALURU AND ITO EXEMPTION WARD, INDORE, INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2019-20 Adarsh Shishu Vihar, Dcit, Cpc, Bengaluru & C/O Ca Rajesh Mehta, Ito (Exemption Ward), Rajesh Heeralal Mehta & Indore Company, Chartered Accountants, बनाम/ 203, Manas Bhawan Extn, Vs. 11, Rnt Marg, Near Hotel Shreemaya, Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaaa2270K Assessee By Shri Apurva Mehta, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2024 Date Of Pronouncement 13 .06.2024

delay in filing audit-report to the Commissioner of Income-tax and therefore the appellate authorities do not have any power to condone. 8. We have heard rival contentions of both sides and examined the present case in the light of judicial decisions. After a careful consideration, we have following analysis and adjudication: (i) So far as allowability of exemption

ROSHNI HOMI DAJI BAHU UDDESHIYA SHIKSHA AVM SARVAJANIK NYAS,INDORE vs. CPC, BENGLURU, BENGLURU

Appeal is allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2023-24 Roshni Homi Daji Bahu Cpc, Bengaluru Uddeshiya Shiksha Avm Sarvajanik Nyas, बनाम/ 119, Kanlindi Kunj, Vs. Pipliyahana Square, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaetr9004R Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.09.2025 Date Of Pronouncement 25.09.2025

condones the delay u/s 119(2)(b) of the Act. Keeping in view of the above, I am of the opinion that the AO has rightly denied exemption u/s 11 of the I.T. Act and rightly made addition of Rs. 1,03,26,610/- to the income of the appellant. Therefore, ground No. 1 to 6 are dismissed.” (viii

SHRI VISHWAMITRA SHIKSHAN SAMITI,INDORE vs. ITO 5(1) , INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Shri Vishwamitra Income-Tax Officer, Shikshan Samiti, 5(1), 104, J. B. Complex, Indore. बनाम/ Race Course Road, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aajts1473J Assessee By Shri Ashish Goyal & Shri N. D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 26.07.2024

condone delay in filing audit-report to CIT but the assessee has not availed the remedy. Therefore, it is a fault of assessee only. With these submissions, Ld. DR prayed to uphold the AO’s order. 8. We have heard rival contentions of both sides and examined the present case in the light of judicial decisions. After a careful consideration

DEVI ANUSUIYA VIDYA SANSTHAN,INDORE vs. CIT(A), NFAC, DELHI

Appeal is allowed for statistical purposes

condoned. In any\ncase the return was filed before 31.03.2021 which is the last date for\nfiling a belated return of income. It would be pertinent to refer to the\nabove CBDT Circular which is as under :-\nF. No. 173/193/2019-ITA-I\nGovernment of India\nMinistry of Finance\nDepartment of Revenue\nCentral Board of Direct Taxes\nNew Delhi\nDated 23 April

RAJRATAN FOUNDATION,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTION), INDORE, INDORE

Appeal is allowed for statistical purposes

condoned\ntaking into account the facts of case and the assessee's solemn averments in\nthe light of Collector, Land Acquisition Vs Mst. Katiji and others 1987\nAIR 1353, 1987 2 SCC 387 having settled the law long back that all such\ntechnical aspects must make a way for the cause of substantial justice.\n3. Ld. AR for assessee next

SHREE AMIZIRA PARSHWANATH SWETAMBAR JAIN TIRTH TRUST,AMIJHERA vs. ITO DHAR, DHAR

Appeal is allowed accordingly

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year: 2022-23 Shree Amizira Parshwanath Ito Swetamber Jain Tirth Trust Dhar बनाम/ Amzera Sardarpur Vs. Dhar (Assessee/ Appellant) (Revenue/ Respondent) Pan: Aamts9264J Assessee By Shri Himanshu Gandhi, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.12.2025 Date Of Pronouncement 13.01.2026

condone delay in filing audit report is vested in CIT(Exemption) u/s Page 4 of 11 Shree Amizira Parshwanath Swetambar Jain ITA No. 292/Ind/2025 - Assessment year 2022-23 119(2)(b) of the Act. With these submissions, he requested to uphold the impugned order and dismiss this appeal of assessee. 7. We have heard rival contentions of both sides