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

22 and in view of the provisions of section 2(15) r.w proviso to the said section the nature of activity being ‘advancement of any other object of general public utility are not charitable and further the receipts of the assessee are more than the limit prescribed in the proviso to section 2(15) and therefore, the assesse

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

22 and in view of the provisions of section 2(15) r.w proviso to the said section the nature of activity being ‘advancement of any other object of general public utility are not charitable and further the receipts of the assessee are more than the limit prescribed in the proviso to section 2(15) and therefore, the assesse

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

22 and in view of the provisions of section 2(15) r.w proviso to the said section the nature of activity being ‘advancement of any other object of general public utility are not charitable and further the receipts of the assessee are more than the limit prescribed in the proviso to section 2(15) and therefore, the assesse

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

22 and in view of the provisions of section 2(15) r.w proviso to the said section the nature of activity being ‘advancement of any other object of general public utility are not charitable and further the receipts of the assessee are more than the limit prescribed in the proviso to section 2(15) and therefore, the assesse

ACIT, RATLAM vs. M/S SHIRANI MOTORS PVT. LTD., RATLAM (MP)

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

section 2(22)(e) in the above transaction. Thus the finding arrived by the Ld. CIT(A) does not require any interference. Thus the ground no. 1 raised by the Revenue is devoid of merits and the same is hereby rejected. 7. Regarding ground no. 2, 10% confirmation of disallowance

ACIT, RATLAM, RATLAM vs. M/S SAGAR AUTOMOBILES PVT. LTD, RATLAM

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

section 2(22)(e) in the above transaction. Thus the finding arrived by the Ld. CIT(A) does not require any interference. Thus the ground no. 1 raised by the Revenue is devoid of merits and the same is hereby rejected. 7. Regarding ground no. 2, 10% confirmation of disallowance

ACIT, RATLAM vs. M/S SHIRANI MOTORS PVT. LTD., RATLAM (MP)

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

section 2(22)(e) in the above transaction. Thus the finding arrived by the Ld. CIT(A) does not require any interference. Thus the ground no. 1 raised by the Revenue is devoid of merits and the same is hereby rejected. 7. Regarding ground no. 2, 10% confirmation of disallowance

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

22,20,130/- from co-operative banks (+) dividend income of Rs. 75,853/- from shares of co-operative banks. The case of Page 5 of 34 Adim Jati Sewa Sahkari Samiti Mydt. assessee was selected for scrutiny-assessment and the AO passed order u/s 143(3). In the assessment so finalised, the AO disallowed deduction claimed by assessee. During first

SHRI SURENDRA SINGH BHATIA,INDORE vs. THE JCIT-3, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

disallowances ouf of various expenses claimed by the appellant whereas the remaining addition of Rs.8,83,283/- was made by invoking the provisions of S.14A of the Act. The AO while passing the assessment order also initiated penalty proceedings under S.271AAA of the Act. A copy of the assessment order has already been furnished by the appellant along with

AGROH INFRASTRUCTURE DEVELOPERS P LTD,MHOW vs. PR CIT CENTRAL CIRCLE BHOPAL, BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Agroh Infrastructure Pr. Cit (Central) Developers Pvt. Ltd. Bhopal Aqua Point, A.B.Road, Vs. Umaria, Mhow, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeca 2752 L Assessee By Shri Manish Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.04.2023 Date Of Pronouncement 11.04.2023

2) to section 263 of the Act and submitted that no order shall be made under sub-section (1) of section 263 after expiry of two years from the end of the financial year in which the order sought to be revised was passed. 3. In support of his contention has relied the judgment of Hon’ble Supreme Court

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

22 MP Madhyam expression 'charitable purpose', as defined in section 2(15) cannot be construed literally and in absolute terms. It has to take colour and be considered in the context of section 10(23C)(iv) as also held in the above judicial pronouncements. On consideration of these facts in the light of the aforesaid judgments

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

22 MP Madhyam expression 'charitable purpose', as defined in section 2(15) cannot be construed literally and in absolute terms. It has to take colour and be considered in the context of section 10(23C)(iv) as also held in the above judicial pronouncements. On consideration of these facts in the light of the aforesaid judgments

ACIT , RATLAM vs. M/S SHIRANI AUTOMOTIVES PVT. LTD, RATLAM MP

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 Acit, M/S. Shirani Automotive Ratlam P. Ltd. बनाम/ 29, Shirani Pura, Vs. Ratlam (Appellant / Revenue) (Respondent / Assessee) Pan: Aancs 1007 M Revenue By Shri P.K. Mishra, Cit-Dr Assessee By None Date Of Hearing 02.03.2023 Date Of Pronouncement 31.03.2023

disallowance of interest expenses of Rs. 13,57,354/- u/s. 36(l)(iii) of the I.T. Act, 1961.” 2. When the case is called, none appeared on behalf of assessee though Shri P.K. Mishra, Ld. DR was ready to argue the case on behalf of revenue. On perusal of case-file, it is found that the assessee has filed

DILIP BUILDCON LTD ,BHOPAL vs. DCIT CENTRAL-1, BHOPAL

In the result, appeal of Assessee is allowed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Dilip Buildcon Ltd. Acit Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) Pan: Aaccd 6124 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ld. Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 20.10.2022

disallowing assessee’s claim of additional depreciation is that the assessee is engaged in the business of construction of road and not into the business of manufacture or production, therefore does not fulfill the primary eligibility- condition prescribed in section 32(1)(iia). 7. Then, Ld. AR straightaway pointed out that the present controversy is not a new controversy

MP STATE CO-OPERATIVE DAIRY FEDERATION LIMITED,BHOPAL vs. ACIT, BHOPAL

In the result, the appeal for A

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

22. Explanation.—For the purposes of this section, an urban consumers' co- operative society means a society for the benefit of the consumers within the limits of a municipal corporation, municipality, municipal committee, notified area committee, town area, or cantonment. (3) In a case where the assessee is entitled also to the deduction under section 80H or section

MP STATE COOPERATIVE DAIRY FEDERATION LIMITED,BHOPAL vs. ACIT BHOPAL, BHOPAL

In the result, the appeal for A

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

22. Explanation.—For the purposes of this section, an urban consumers' co- operative society means a society for the benefit of the consumers within the limits of a municipal corporation, municipality, municipal committee, notified area committee, town area, or cantonment. (3) In a case where the assessee is entitled also to the deduction under section 80H or section

INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

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

22. Explanation.—For the purposes of this section, an urban consumers' co- operative society means a society for the benefit of the consumers within the limits of a municipal corporation, municipality, municipal committee, notified area committee, town area, or cantonment. (3) In a case where the assessee is entitled also to the deduction under section 80H or section

INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

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

22. Explanation.—For the purposes of this section, an urban consumers' co- operative society means a society for the benefit of the consumers within the limits of a municipal corporation, municipality, municipal committee, notified area committee, town area, or cantonment. (3) In a case where the assessee is entitled also to the deduction under section 80H or section