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

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

3) and Section 40(a)(ia) of the Act cannot be said to be justified in view of the observations made hereinabove. Further, we find that the findings recorded by the Ld. CIT(A) have not been controverted by the Ld.CIT-DR by bringing any contrary material on record. Hence, we do not find any infirmity in the findings

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

3) and Section 40(a)(ia) of the Act cannot be said to be justified in view of the observations made hereinabove. Further, we find that the findings recorded by the Ld. CIT(A) have not been controverted by the Ld.CIT-DR by bringing any contrary material on record. Hence, we do not find any infirmity in the findings

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

3) and Section 40(a)(ia) of the Act cannot be said to be justified in view of the observations made hereinabove. Further, we find that the findings recorded by the Ld. CIT(A) have not been controverted by the Ld.CIT-DR by bringing any contrary material on record. Hence, we do not find any infirmity in the findings

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

disallowance under Section 40A(3) of the Income-tax Act, 1961, shall be made where the assessee satisfies the Income-tax Officer that the payment could not be made by way of a crossed cheque drawn on a bank or by a crossed bank draft- a. due to exceptional or unavoidable circumstances; or b. because payment in the manner aforesaid

THE DCIT1(1), INDORE vs. SHRI RAVI ARORA, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Dcit-5(1), Shri Ravi Arora, Indore 1007, Khatiwala Tank, बनाम/ 236, Indraprasth Tower, 6, M.G. Road, Vs. Indore. (Revenue / Appellant) (Assessee / Respondent) Pan: Agdpa8921H Assessee By Shri Yash Kukreja, Ca & Shri Hitesh Chimnani, Adv & Ld. Ars Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 04.05.2023 Date Of Pronouncement 31.07.2023

section 40A(3). Accordingly, the AO made disallowance. 36. During first-appeal, Ld. CIT(A) deleted the disallowance by observing and holding thus: “Ground No.10: Page 34 of 37 DCIT v. Ravi Arora Assessment year 2011-12 10.0 This ground is raised against the disallowance u/s 40A(3) of the Act amounting to Rs. 14

THE ACIT 3(2), INDORE vs. M/S. SIMRAN DEVELOPERS, INDORE

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Ito-3(2), M/S. Simran Developers Indore 402, Mark Building, बनाम/ Saket Square, Vs. Indore (Appellant / Revenue) (Respondent / Assessee) Pan: Ackfs 1946 B Revenue By Shri Ashish Porwal, Sr. Dr Assessee By None Date Of Hearing 16.03.2023 Date Of Pronouncement 18.04.2023

section 40A(3). Therefore, we are of the view that the disallowance u/s 40A(3) is attracted in this case. We uphold the action of Page 14

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

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

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

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

In the result, appeals of assesse for A

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

disallowance under Section 40A(3) of the Income-tax Act, 1961, shall be made where the assessee satisfies the Income-tax Officer that the payment could not be made by way of a crossed cheque drawn on a bank or by a crossed bank draft- a. due to exceptional or unavoidable circumstances; or b. because payment in the manner aforesaid

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

In the result, appeals of assesse for A

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

disallowance under Section 40A(3) of the Income-tax Act, 1961, shall be made where the assessee satisfies the Income-tax Officer that the payment could not be made by way of a crossed cheque drawn on a bank or by a crossed bank draft- a. due to exceptional or unavoidable circumstances; or b. because payment in the manner aforesaid

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

In the result, appeals of assesse for A

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

disallowance under Section 40A(3) of the Income-tax Act, 1961, shall be made where the assessee satisfies the Income-tax Officer that the payment could not be made by way of a crossed cheque drawn on a bank or by a crossed bank draft- a. due to exceptional or unavoidable circumstances; or b. because payment in the manner aforesaid

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

In the result, appeals of assesse for A

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

disallowance under Section 40A(3) of the Income-tax Act, 1961, shall be made where the assessee satisfies the Income-tax Officer that the payment could not be made by way of a crossed cheque drawn on a bank or by a crossed bank draft- a. due to exceptional or unavoidable circumstances; or b. because payment in the manner aforesaid

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

In the result, appeals of assesse for A

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

disallowance under Section 40A(3) of the Income-tax Act, 1961, shall be made where the assessee satisfies the Income-tax Officer that the payment could not be made by way of a crossed cheque drawn on a bank or by a crossed bank draft- a. due to exceptional or unavoidable circumstances; or b. because payment in the manner aforesaid

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

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

section 40A(3). Thus, considering entire conspectus of case, we do not find any valid reason to make interference with the deletion of disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14

MRS. JATINDER KAUR BHATIA,KHANDWA vs. ACIT- (CENTRAL) UJJAIN, UJJAIN

Appeals are dismissed and assessee’s

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

section 40A(3). Thus, considering entire conspectus of case, we do not find any valid reason to make interference with the deletion of disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

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

section 40A(3). Thus, considering entire conspectus of case, we do not find any valid reason to make interference with the deletion of disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14