THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

section 65A and 65B of the Indian Evidence Act 1872 providing for admissibility of electronic records as evidence have not been followed. The appellant has also placed reliance on certain decisions wherein on identical facts, similar addition made have been deleted. The appellant has also challenged the addition made on protective basis on the contention that the said amount

M/S. M.P. BOARD OF SECONDARY EDUCATION,BHOPAL vs. THE DCIT EXCEMPTION , BHOPAL

Appeal is allowed

6) Guard File\nSd/-\n(B.M. BIYANI)\nACCOUNTANT MEMBER\nBy order\nSr. Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore", "summary": { "facts": "The assessee, Board of Secondary Education, claimed exemption under Section 11/12 of the Income Tax Act. The AO disallowed a claim of Rs.2,16,50,650/- as an application of income, which was upheld

AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

disallowance made by lower authorities. However, the Ld. DR did not make any opposition to the alternative claim of exemption u/s 11 / 12 made by Ld. AR. 10. We have considered rival submissions of both sides, perused the records, considered the provisions of law and judicial precedents. We would first deal with the claim of exemption u/s 10(23C)(iiiab

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

6. 10. We hold that it is an established position in law that\na proviso which is inserted to remedy unintended\nconsequences and to make the provision workable, a\nproviso which supplies an obvious omission in the section\nand is required to be read into the section to give the section\na reasonable interpretation, requires to be treated as\nretrospective

NIRVINDHYA SHIKSHA AVAM SANSKRITI PRACHAR SAMITI,RAJGARH vs. ITO, RAJGARH

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2017-18 Nirvindhya Shiksha Avam Income-Tax Officer, Sanskriti Prachar Samiti, Rajgarh Biaora, C/O Adv. Hitesh Chimnani, बनाम/ Ug-37, Trade Centre, Vs. 18,South Tukoganj, Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaaan8371J Assessee By Shri Hitesh Chimnani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.09.2024 Date Of Pronouncement 10.09.2024

disallowed as per provisions of section 11(6) of the Income-tax Act. Penalty proceedings u/s 270A of the Income

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

6 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 is running an educational institution and the income of the institution is the income u/s 11 of the I.T. Act. The finding of the ld. Lower authorities assessing the income u/s 28 be kindly quashed and it be held that income of the assessee is assessable as income u/s 11

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

6 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 is running an educational institution and the income of the institution is the income u/s 11 of the I.T. Act. The finding of the ld. Lower authorities assessing the income u/s 28 be kindly quashed and it be held that income of the assessee is assessable as income u/s 11

SARSWATI VIDHYA PRATISHTHAN M.P ,BHUPAL vs. THE ACIT 2(1), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

11(1) of the Act. He has relied upon the orders of the authorities below. 5. We have considered the rival submissions as well as relevant material on record. The AO has disallowed the claim of the assesse in para 6 & 7 as under: “6. The above submissions of the assessee have been considered but not found acceptable

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

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.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.P.MADHYAM,BHOPAL vs. THE DCIT 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. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

6 of 11 Madhya Pradesh Council for Vocational Education & Training, Bhopal ITA Nos. 176 & 177/Ind/2022 – A.Ys.2016-17 & 2017-18 "[(2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution from the assessment year immediately

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

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

6 of 11 Madhya Pradesh Council for Vocational Education & Training, Bhopal ITA Nos. 176 & 177/Ind/2022 – A.Ys.2016-17 & 2017-18 "[(2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution from the assessment year immediately

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

section 254\nof the IT Act, 1961. There shall be no order as to costs.\nFurther, in the case of Goetze (India) Ltd. (supra) it was observed that :\nDeduction claimed by way of a letter before the AO, was disallowed on the\nground that there was no provision under the Act to make amendment in the return\nwithout filing

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

6 of 29 TPO the draft Assessment Order was passed on 20.03.2015 thereby proposing total addition of Rs.218,63,79,685/-. The addition of Rs.212,56,79,027/- was made on account of the upward adjustment for software services by the TPO and addition of Rs.6,07,00,658/- was made for disallowance under Section

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

6 of 29 TPO the draft Assessment Order was passed on 20.03.2015 thereby proposing total addition of Rs.218,63,79,685/-. The addition of Rs.212,56,79,027/- was made on account of the upward adjustment for software services by the TPO and addition of Rs.6,07,00,658/- was made for disallowance under Section

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

6 of 29 TPO the draft Assessment Order was passed on 20.03.2015 thereby proposing total addition of Rs.218,63,79,685/-. The addition of Rs.212,56,79,027/- was made on account of the upward adjustment for software services by the TPO and addition of Rs.6,07,00,658/- was made for disallowance under Section