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

ba) of the IT Act. If the appellant fails to file their return within the due date or time allowed in the statute and also failed to furnish necessary forms in support of their claims made in their return, their deduction or exemption claim cannot be allowed u/s 143(1) of the Act. It is not a debatable issue

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

BA, B.Com, BBA, AISECT Ltd ITA No.945, 946, 952 & 953/Ind/2019 BCA and is affiliated to Barkatullah University, Bhopal. The said society has its own infrastructure and faculty for training which was provided to students by using the infrastructure and faculty of the college. iv. Significant Electronics & Computer Technology P Ltd (SECT P Ltd): The said person is a corporate entity

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

BA, B.Com, BBA, AISECT Ltd ITA No.945, 946, 952 & 953/Ind/2019 BCA and is affiliated to Barkatullah University, Bhopal. The said society has its own infrastructure and faculty for training which was provided to students by using the infrastructure and faculty of the college. iv. Significant Electronics & Computer Technology P Ltd (SECT P Ltd): The said person is a corporate entity

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

BA, B.Com, BBA, AISECT Ltd ITA No.945, 946, 952 & 953/Ind/2019 BCA and is affiliated to Barkatullah University, Bhopal. The said society has its own infrastructure and faculty for training which was provided to students by using the infrastructure and faculty of the college. iv. Significant Electronics & Computer Technology P Ltd (SECT P Ltd): The said person is a corporate entity

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

BA, B.Com, BBA, AISECT Ltd ITA No.945, 946, 952 & 953/Ind/2019 BCA and is affiliated to Barkatullah University, Bhopal. The said society has its own infrastructure and faculty for training which was provided to students by using the infrastructure and faculty of the college. iv. Significant Electronics & Computer Technology P Ltd (SECT P Ltd): The said person is a corporate entity