THE ADIT CPC , BENGALURU vs. SUNDERLAL MOOLCHAND JAIN, INDORE

The appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S Sunderlal Moolchand Adit, Cpc, Jain Tobacconist Private Bangalore Limited, Vs. 31, Kacchi Mohalla, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecs 7779 P Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.02.2023 Date Of Pronouncement 13.03.2023

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139

M/S VIJAY PULSES,INDORE vs. THE ACIT 4(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Vijay Pulses, Dcit, Cpc, 12, Sajan Nagar, Bangalore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafv 9714 E Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.01.2023 Date Of Pronouncement 13.03.2023

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139

PRASHANTI ENGINEERING WORKS P LTD,PITHAMPUR vs. THE ASST.DCIT ,CPC, BANGALURU

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of Return Under Section 139(1).

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.— Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139

KWALITY MOTEL SHIRAZ,BHOPAL vs. ASST DIRECTOR OF INCOME TAX CPC, DELHI

In the result, the appeal of the assessee is dismissed

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Kwality Motel Shiraz 1, Shivaji Nagar, Bhopal-462021

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.— Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139

SHRI ROHIT PANCHAL,INDORE vs. THE DCIT-CPC , BANGALORE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139

NIMAR MOTORS P LTD,KHARGONE vs. DCIT/CPC , BANGALURU

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139

SMT CJJAYA BALWANI,BHOPAL vs. THE CPO, BANGLORE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139

SHRI ARUN KUMAR SHRIVASTAVA,INDORE vs. ASSTT, DIRECTOR OF INCOME TAX, INDORE

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139

ANIL PRAKASH TYAGI,JABAPUR vs. ADIT,CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The Intimation Passed U/S. 143(1) Intimation.

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139

HONOURABLE PACKAGING P LTD ,DHAR vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The 143(1).

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139

THE ADDL. CIT RANGE -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

disallowance u/s 68 of the Act pertaining to accommodation entry received by the assessee through shell entities and has also paid commission to the intermediaries @ 1%. The ld. CIT-DR submitted that the AO made addition by considering the statement of Director of Mega Money Commodities Pvt. Ltd. (MMCPL) which was deleted by the ld.CIT(A) without any basis. Therefore

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

disallowance u/s 68 of the Act pertaining to accommodation entry received by the assessee through shell entities and has also paid commission to the intermediaries @ 1%. The ld. CIT-DR submitted that the AO made addition by considering the statement of Director of Mega Money Commodities Pvt. Ltd. (MMCPL) which was deleted by the ld.CIT(A) without any basis. Therefore

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

disallowance u/s 68 of the Act pertaining to accommodation entry received by the assessee through shell entities and has also paid commission to the intermediaries @ 1%. The ld. CIT-DR submitted that the AO made addition by considering the statement of Director of Mega Money Commodities Pvt. Ltd. (MMCPL) which was deleted by the ld.CIT(A) without any basis. Therefore

SHRADDHA SAKH SAHKARI SANSTHA,BARWANI vs. THE ITO, SENDHWA, SENDHWA

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

disallowance of deduction claimed under sections 10AA, 80-IA, 80- IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1) of section 139

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

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

NAGAR PALIKA NIGAM KARMCHARI KALYAN SAKH SAHAKARI SANSTHA MARYADIT,UJJAIN vs. COMMISSIONER OF INCOME TAX, NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2019-20 Nagar Palika Nigam Cpc, Bangaluru / Karmchari Kalyan Sakh Cit, Nfac, Delhi Sahakari Sanstha बनाम/ Maryadit, Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Aactn7778G Assessee By Ms. Sonam Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 03.09.2024 Date Of Pronouncement 09.09.2024

disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.— Deductions in respect of certain incomes" (which includes deduction under section 80P of the Act), can be made if the return is furnished beyond the due date specified under sub-section (1) of section 139

SHREE SIDH BALAJI SAKH SAHKARITA MARYADIT,UJJAIN vs. ASST DIRECTOR CPC, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year : 2019-20 Shree Sidh Balaji Sakh Assistant Director Cpc, Sahkarita Maryadit, Bangalore बनाम/ Ramghat Marg, Vs. Ujjain (Assessee / Appellant) (Revenue / Respondent) Pan: Aaja57480G Assessee By Ms.Sonam Khandelwal, Adv. Revenue By Shri Sanjeev H.Bhagat, Sr. Dr Date Of Hearing 09.12.2024 Date Of Pronouncement 10.12.2024

disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.— Deductions in respect of certain incomes" (which includes deduction under section 80P of the Act), can be made if the return is furnished beyond the due date specified under sub-section (1) of section 139

INFOBEANS TECHNOLOGIES LIMITED,INDORE, M.P. vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, INDORE - 1, INDORE, M.P.

In the result, the appeal filed by the assessee is dismissed being devoid of

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

disallowance under section 14A of the Act. 4. The facts emerging from the records are that that the assessee is engaged in software development and has filed its return u/s 139