MUDIT KUMAR BAJAJ,UJJAIN vs. ITO-1(2), UJJAIN

In the result, the appeal of the assessee is allowed”

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Respondent/ Revenue) Pan: Aezpb2621P Assessee By Ms. Nupur Ladha & Shri Vaibhav Siroliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2024 Date Of Pronouncement 18.06.2024 O R D E R

Section 40A(3) only empowers the Assessing Officer to disallow the deduction claimed as expenditure in respect of which payment is not made by crossed cheque or crossed bank draft. The payment by crossed cheque or crossed bank draft is insisted on 13

M/S RISHIRAJ MEMORIAL EDUCATION & WELFARE SOCIETY,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

section 13(1)(c)(ii) r.w.s. 13(2)(b) r.w.s. 13(3) and thus the assessee is fully eligible for exemption u/s.11 & 12 of the I.T. Act. 7. That on the facts and in the circumstances of the case and in law, the ld.CIT(A) erred in sustaining the following additions/disallowances. Such additions/disallowances are wholly unlawful and injudicious hence

M/S HAI HAY KSHATRIYA EDUCATION SOCIETY,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

section 13(1)(c)(ii) r.w.s. 13(2)(b) r.w.s. 13(3) and thus the assessee is fully eligible for exemption u/s.11 & 12 of the I.T. Act. 7. That on the facts and in the circumstances of the case and in law, the ld.CIT(A) erred in sustaining the following additions/disallowances. Such additions/disallowances are wholly unlawful and injudicious hence

M/S JAI NARAIN SHIKSHA SAMITI,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

section 13(1)(c)(ii) r.w.s. 13(2)(b) r.w.s. 13(3) and thus the assessee is fully eligible for exemption u/s.11 & 12 of the I.T. Act. 7. That on the facts and in the circumstances of the case and in law, the ld.CIT(A) erred in sustaining the following additions/disallowances. Such additions/disallowances are wholly unlawful and injudicious hence

M/S H.K. KALCHURI EDUCATION TRUST,BHOPAL vs. THE ACIT 2(1), BHOPAL

Appeals of the assessees are allowed

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

section 13(1)(c)(ii) r.w.s. 13(2)(b) r.w.s. 13(3) and thus the assessee is fully eligible for exemption u/s.11 & 12 of the I.T. Act. 7. That on the facts and in the circumstances of the case and in law, the ld.CIT(A) erred in sustaining the following additions/disallowances. Such additions/disallowances are wholly unlawful and injudicious hence

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

13,39,555 3 Site expenses 75,23,136 4 Disallowance under Section 40A(3) of the 8,12,755 Act 5 Employee

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

13,39,555 3 Site expenses 75,23,136 4 Disallowance under Section 40A(3) of the 8,12,755 Act 5 Employee

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

13,39,555 3 Site expenses 75,23,136 4 Disallowance under Section 40A(3) of the 8,12,755 Act 5 Employee

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ITO -1 (5), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Essargee Construction Ito 1(5) Pvt. Ltd. Bhopal Vs. A-10, Mezenine Floor Essarjee House Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaace 8852F Assessee By Shri Manoj Fadnis, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.07.2023 Date Of Pronouncement 03.08.2023

13. "Clause (j) of Rule 6DD of the Income-tax Rules, 1962, provides that no disallowance under Section 40A(3

M/S. RISHIRAJ K.M.B. EDUCATION SOCIETY,BHOPAL vs. THE CIT, BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: Na

disallowed the claim of the assessee for exemption u/s 11 and assessed the total income. In this background the Ld. CIT observed that the assessee society had violated the provisions of sections 11 & 12 of the Act and proceeded to cancel the registration granted u/s 12AA of the Act. 3. Aggrieved by this the assessee is in present appeal

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

13,88,612 2 Disallowance out of Expenses 3,35,652 3 Disallowance of Depreciation of Building 5,72,905 22,97,169 6. The Ld. CIT[A] vide his order dated 31-10-2014 has dismissed the appeal as filed by the assessee against the order as passed U/s 143[3]/147 of the Act dated

M/S. SHEETU EDUCATIONAL SERVICES P LTD.,INDORE vs. THE DCIT 5(1) RANGE-5, INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

13,88,612 2 Disallowance out of Expenses 3,35,652 3 Disallowance of Depreciation of Building 5,72,905 22,97,169 6. The Ld. CIT[A] vide his order dated 31-10-2014 has dismissed the appeal as filed by the assessee against the order as passed U/s 143[3]/147 of the Act dated

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

13,88,612 2 Disallowance out of Expenses 3,35,652 3 Disallowance of Depreciation of Building 5,72,905 22,97,169 6. The Ld. CIT[A] vide his order dated 31-10-2014 has dismissed the appeal as filed by the assessee against the order as passed U/s 143[3]/147 of the Act dated

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

13,88,612 2 Disallowance out of Expenses 3,35,652 3 Disallowance of Depreciation of Building 5,72,905 22,97,169 6. The Ld. CIT[A] vide his order dated 31-10-2014 has dismissed the appeal as filed by the assessee against the order as passed U/s 143[3]/147 of the Act dated

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

13,88,612 2 Disallowance out of Expenses 3,35,652 3 Disallowance of Depreciation of Building 5,72,905 22,97,169 6. The Ld. CIT[A] vide his order dated 31-10-2014 has dismissed the appeal as filed by the assessee against the order as passed U/s 143[3]/147 of the Act dated

CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

In the result appeal of the assessee stands allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

section 11 of the Income Tax Act, but that is not a ground for cancelation of registration itself. That is precisely what the Tribunal has held. Therefore, the substantial question of law is answered in favour of the assessee and against the revenue. There is no merit in this appeal. (iv)The Hon'ble Allahabad High Court in the case

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowance of interest' paid on ingenuine unsecured loan, holding that these additions have not been made on the basis of incriminating materials or documents found during Search action. 7. Whether on the facts and in the circumstances of the case, the Ld. CIT (A) has erred in interpreting section 153 A of the I. T. Act while deleting the additions

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowance of interest' paid on ingenuine unsecured loan, holding that these additions have not been made on the basis of incriminating materials or documents found during Search action. 7. Whether on the facts and in the circumstances of the case, the Ld. CIT (A) has erred in interpreting section 153 A of the I. T. Act while deleting the additions