M/S SAHARA STATES,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

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

disallowed in the subsequent years on the ground that project is not completed before time limit prescribed in the amended provisions of section 80IB(10) of the Act. Ld. AR has also relied upon following decisions: (i) Sahara States vs. ACIT in ITANo.520/Hyd/2011 dated 17.10.2018 (ITAT, Hyderabad) (ii) M/s Sahara States Hyderabad vs. DCIT in ITANo.1498/Hyd/2012 and others dated

M/S SAHARA STATES,BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

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

disallowed in the subsequent years on the ground that project is not completed before time limit prescribed in the amended provisions of section 80IB(10) of the Act. Ld. AR has also relied upon following decisions: (i) Sahara States vs. ACIT in ITANo.520/Hyd/2011 dated 17.10.2018 (ITAT, Hyderabad) (ii) M/s Sahara States Hyderabad vs. DCIT in ITANo.1498/Hyd/2012 and others dated

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

disallowance of deduction claimed under sections 10AA, 80IA,, 80-IAB, 80IB, 80-IC, 80-ID or section 80IE, if the return is furnished beyond the due date specified under sub-section (1) of section 139; ,or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income

M/S RAJIV GANDHI PROUDYOGIK VISHWAVIDHALYA,HOSANGABAD vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessee in I

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 324 & 325/Ind/2018 "नधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Rajiv Gandhi Proudyogiki Vs. Dcit, Vishwavidyalaya, Cpc, Bhopal Bangaluru

disallowance of deduction claimed under sections 10AA, 80IA,, 80-IAB, 80IB, 80-IC, 80-ID or section 80IE, if the return is furnished beyond the due date specified under sub-section (1) of section 139; ,or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance. 13. Per contra, the Ld. AR initially drew our attention to certain facts with reference to the documents placed in the Paper-Book. He carried us to Page No. 40 to 43 of the Paper-Book where a layout plan of 180 units dated 02.11.2006 approved by local-authority is placed. Then, he carried us to Page

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance. 13. Per contra, the Ld. AR initially drew our attention to certain facts with reference to the documents placed in the Paper-Book. He carried us to Page No. 40 to 43 of the Paper-Book where a layout plan of 180 units dated 02.11.2006 approved by local-authority is placed. Then, he carried us to Page

M/S. D.K. CONSTRUCTION,BHOPAL vs. THE ACIT, 2(1), BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance. 13. Per contra, the Ld. AR initially drew our attention to certain facts with reference to the documents placed in the Paper-Book. He carried us to Page No. 40 to 43 of the Paper-Book where a layout plan of 180 units dated 02.11.2006 approved by local-authority is placed. Then, he carried us to Page

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance. 13. Per contra, the Ld. AR initially drew our attention to certain facts with reference to the documents placed in the Paper-Book. He carried us to Page No. 40 to 43 of the Paper-Book where a layout plan of 180 units dated 02.11.2006 approved by local-authority is placed. Then, he carried us to Page

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance. 13. Per contra, the Ld. AR initially drew our attention to certain facts with reference to the documents placed in the Paper-Book. He carried us to Page No. 40 to 43 of the Paper-Book where a layout plan of 180 units dated 02.11.2006 approved by local-authority is placed. Then, he carried us to Page

M/S BALAJEE STERLING BUILDER,BHOPAL vs. THE DCIT-1(1), BHOPAL

In the result, both of the appeals of assessee are allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

disallowance by observing as under: “4.3 I have carefully considered the findings recorded by the Id. AO as per the impugned order, the position of law and the facts of the case on record and the submission filed by the appellant. As per the provisions of section 80IB(10), deduction is available Page 8 of 26 M/s. Balaji Sterling Builders

M/S. NATIONAL LAW INSTITUTE UNIVERSITY,BHOPAL vs. DCIT (EXEMPTION), BHOPAL

In the result, this appeal of assessee is allowed

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

25,840/- is wrong and untenable and shall be deleted.” 4. In Ground No. 1 the assessee has claimed that the Ld. CIT(A) erred in facts and law in sustaining the addition, whereas the issue whether the appellant is eligible u/s 10(23C) was debatable and therefore, same could not Page 2 of 7 National Law Institute University Assessment

RNG CONSTRUCTION CO.,INDIRA NAGAR vs. DCIT, DCIT-CPC

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

disallowance of service-tax of Rs. 25,10,511/- was ‘without jurisdiction and beyond the purview of section 143(1)’. 6. Ld. AR for assessee

THE ACIT, -2(1), BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

The appeal of the assesse is disposed off in terms of

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

section 80IB(10) of the Income Tax Act, 1961. 9. The Hon'ble ITAT in the case of Sky Builders & Developers reported in 14 taxmann.78 held that where the assessee sold plots to respective customers by registering sale deed and thereafter constructed the building at an agreed price, it has to be concluded that the assessee merely worked

VAISHALI DEVELOPERS AND BUILDERS ,BHOPAL vs. INCOME TAX OFFICER -1(2), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

disallowance of the claim of the appellant of deduction u/s 80-IB(10) of the Act for Rs. 38,81,630/- for A.Y. 2007-08 and for Rs. 62,10,754/- for A.Y. 2009-10 made by the A.O. is hereby confirmed. Grounds No. 1 to 4 are dismissed.” Ld. AR informed the present status of assessee’s cases

THE ACIT, CENTRAL-2, INDORE vs. M/S. LIFE STYLE INFRATECH PVT. LTD., INDORE

Bench: Ms. Suchitra Raghunath Kamble & Shri B.M. Biyani

disallowed by AO but re-allowed by CIT(A). 13. Referring to the orders of lower-authorities, Ld. DR made following contentions: (i) The assessee did not satisfy the conditions laid down in section 80- IB(10) for allowability of deduction which is very much clear from following defaults made by assessee: (a) First condition of section 80-IB(10

THE ITO, 2(1), BHOPAL vs. M/S. GLOBUS HOUSING, BHOPAL

In the result, the appeal of the revenue stands allowed

Bench: Shri C.M. Garg & Shri O.P. Meena

disallowance of Rs.43,29,927/- made by the A.O. u/s 80IB(10) of IT Act, 1961. 2. allowing the claim of deduction u/s 80IB(10) of the Aeven though the assessee acted in the capacity of contractor and did not own the land and no colonizer licence was obtained by the assessee 3. allowing the claim of deduction u/s 80IB

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

disallowed the benefit of section 11 & 12 and assessed the income of the assesse on commercial basis. Similar for A.Y.2016-17 & 2017-18 the AO while passing the assessment order u/s 143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee by taking gross receipt and allowing the revenue expenditure as deduction

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

disallowed the benefit of section 11 & 12 and assessed the income of the assesse on commercial basis. Similar for A.Y.2016-17 & 2017-18 the AO while passing the assessment order u/s 143(3) has denied the claim of exemption u/s 11 & 12 and assessed the income of the assessee by taking gross receipt and allowing the revenue expenditure as deduction