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 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

D.K CONSTRUCTION,BHOPAL vs. THE ITO 2 (3), BHOPAL

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanid. K Construction Ito 2(3) E 2/21, Pandit Deeendayal Bhopal Complex, Arera Colony, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafd7121P Assessee By Shri S.S. Deshpande, Ar Shri Ram Kumar Yadav, Cit- Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 09 .09.2024

ii) thereof, on the ground of non submission of Completion Certificate on or before 31.03.2008 when the Petitioner has fulfilled all the conditions for H entitlement to deduction prescribed in the main provision of Section 80IB (10)(a)? (c) Has not the High Court erred in disallowing the claim for deduction under Section 801B (10) (a) of the Act, inspite

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

M/S SHREE BALAJI NEEMUCH INFRASTRUCTURE PVT. LTD.,NEEMUCH vs. THE DCIT, RATLAM

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Disallowance of Rs.55,44,563/- was added to the total income of the assessee under Section 80IA of the Act. In appeal the same was confirmed by the First Appellate Authority. Hence, the instant appeal before us. 7. The case of the assessee is this that the assessee is engaged in the development of infrastructure facilities in the shape

M/S SHRI BALAJI INFRASTRUCTURE PVT. LTD. ,NEEMUCH vs. DCIT, RATLAM

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Disallowance of Rs.55,44,563/- was added to the total income of the assessee under Section 80IA of the Act. In appeal the same was confirmed by the First Appellate Authority. Hence, the instant appeal before us. 7. The case of the assessee is this that the assessee is engaged in the development of infrastructure facilities in the shape

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

10 M/s Suryavanshi Minerals Pvt Ltd :10 2 DBL Sitamau-Suwasara Tollways Ltd M/s DBL:7749900 (7750000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 3 DBL Mundi Sanawad Tollways

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

10 M/s Suryavanshi Minerals Pvt Ltd :10 2 DBL Sitamau-Suwasara Tollways Ltd M/s DBL:7749900 (7750000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 3 DBL Mundi Sanawad Tollways

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

10 M/s Suryavanshi Minerals Pvt Ltd :10 2 DBL Sitamau-Suwasara Tollways Ltd M/s DBL:7749900 (7750000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 3 DBL Mundi Sanawad Tollways

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

10 M/s Suryavanshi Minerals Pvt Ltd :10 2 DBL Sitamau-Suwasara Tollways Ltd M/s DBL:7749900 (7750000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 3 DBL Mundi Sanawad Tollways

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

10 M/s Suryavanshi Minerals Pvt Ltd :10 2 DBL Sitamau-Suwasara Tollways Ltd M/s DBL:7749900 (7750000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 3 DBL Mundi Sanawad Tollways

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

10 M/s Suryavanshi Minerals Pvt Ltd :10 2 DBL Sitamau-Suwasara Tollways Ltd M/s DBL:7749900 (7750000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 3 DBL Mundi Sanawad Tollways

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

10 M/s Suryavanshi Minerals Pvt Ltd :10 2 DBL Sitamau-Suwasara Tollways Ltd M/s DBL:7749900 (7750000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 3 DBL Mundi Sanawad Tollways

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

10 M/s Suryavanshi Minerals Pvt Ltd :10 2 DBL Sitamau-Suwasara Tollways Ltd M/s DBL:7749900 (7750000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 3 DBL Mundi Sanawad Tollways

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

section 80P(4) prohibits deduction in such cases. 10. We have considered rival submissions of both sides. Admittedly, there is no dispute on facts that (i) the assessee is a “co-operative society” but not a “co- operative bank” and (ii) the assessee has earned interest from “co-operative banks”. Now, the controversy before us is purely legal i.e. whether

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

Appeal is allowed

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

ii) below the section 80-IB(10) of the IT Act talks clearly about "date of completion of housing project" to be the "date on which completion certificate in respect of such housing project" was issued by the local authority. 4. Whether on the fact and in the circumstances of the case and in law, the Ld.CIT(A) has erred

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

Appeal is allowed

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

ii) below the section 80-IB(10) of the IT Act talks clearly about "date of completion of housing project" to be the "date on which completion certificate in respect of such housing project" was issued by the local authority. 4. Whether on the fact and in the circumstances of the case and in law, the Ld.CIT(A) has erred