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

5 - case a search has been initiated, would not apply. In other words, I am eligible for the immunity from imposition of the penalty, under the specific provision i.e. sub- section (2) of section 271AAA of the Act. In such circumstances, the penalty proceedings so initiated by your good self under s. 271AAA deserves to be dropped." The reply

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

5 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 6 of 22 the context of Section 10(23C)(iv). When the expression "charitable purpose", as defined in Section 2(15) of the said Act, is read in the context of Section 10(23C)(iv) of the said Act, we would have to give up the strict and literal interpretation

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

5 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 6 of 22 the context of Section 10(23C)(iv). When the expression "charitable purpose", as defined in Section 2(15) of the said Act, is read in the context of Section 10(23C)(iv) of the said Act, we would have to give up the strict and literal interpretation

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

5 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 6 of 22 the context of Section 10(23C)(iv). When the expression "charitable purpose", as defined in Section 2(15) of the said Act, is read in the context of Section 10(23C)(iv) of the said Act, we would have to give up the strict and literal interpretation

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

5 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 6 of 22 the context of Section 10(23C)(iv). When the expression "charitable purpose", as defined in Section 2(15) of the said Act, is read in the context of Section 10(23C)(iv) of the said Act, we would have to give up the strict and literal interpretation

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

5 of the Limitation Act\nmay also look into the prima facie merits of an appeal. However, in this\ncase, the CIVIL APPEAL NO. OF 2025 Petitioners failed to make out a\nstrong prima facie case for appeal. Furthermore, a liberal approach,\nmay adopted when some plausible cause for delay is shown. Liberal\napproach does not mean that an appeal

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

2) at Rs.60080/- is unlawful and the said levy be kindly cancelled. 3. Ground Nos.1 to 5 relate to confirmation of disallowance of the assessee’s claim by the Assessing Officer for deduction u/s 11 holding that the assessee’s activities were not for ‘charitable purposes’ within the meaning of Section

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

2) at Rs.60080/- is unlawful and the said levy be kindly cancelled. 3. Ground Nos.1 to 5 relate to confirmation of disallowance of the assessee’s claim by the Assessing Officer for deduction u/s 11 holding that the assessee’s activities were not for ‘charitable purposes’ within the meaning of Section

DXC TECHNOLOGY INDIA PVT LTD,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), INDORE, INDORE

Appeal is allowed

section 14A(2) r.w.r.\n8D(1) itself, there is no necessity to go into other pleadings of both sides.\n15. Resultantly, this appeal is allowed.\nOrder pronounced in open court on 08/05/2025\nSd/-\n(PARESH M. JOSHI)\nJUDICIAL MEMBER\nIndore\nदिनांक /Dated :\n08/05/2025\nPatel/Sr. PS\nCopies to: (1)\n(2)\n(3)\n(4)\n(5)\n(6)\nThe appellant

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

5) Boilers and steam generating plants………….” 25.7. Similarly, As per the Thirteenth Schedule of the Act specifying the list of article or thing which section 80IB(4) and 80IC(2) applies also includes ‘Thermal Power plant’ at Part B serial no 2. The relevant portion of the schedule is reproduced hereunder for ready reference:- “ [[THE THIRTEENTH SCHEDULE [[See sections

SHRI HUMAD JAIN SAKH SAHAKARI SANSTHA MARYADIT,INDORE vs. ITO 2(1), INDORE

Appeal is allowed

disallowance of Rs.\n5,13,800 /- claimed u/s 80P.\"\nShri Humad Jain Sakh Sahakari Sanstha Maryadit\nITA No. 547/Ind/2024 – AY 2012-13\nGround No. 1 & 2:\n4. By means of these grounds, the assessee is raising a legal claim that\nthe AO's order is bad in law and illegal and must be annulled.\n5. With respect to these grounds

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

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

disallowance of Rs.88,66,003/- under section 80P(2)(d) of the Act. The appellant's society is engaged in dairy business and nowhere related to provide credit facilities. The appellant's society claimed deduction u/s. 80P(2)(d) in respect of income derived from investment in Bhopal Co-operative Central Bank Ltd. which read as under: Deduction in respect

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

disallowance of Rs.88,66,003/- under section 80P(2)(d) of the Act. The appellant's society is engaged in dairy business and nowhere related to provide credit facilities. The appellant's society claimed deduction u/s. 80P(2)(d) in respect of income derived from investment in Bhopal Co-operative Central Bank Ltd. which read as under: Deduction in respect

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

5. We have considered rival submissions as well as relevant material on record. The AO has disallowed the claim of deduction u/s 80P(2)(d) of the Act in respect of the interest income received by the assessee on the fixed deposit made with Bhopal Co-operative Central Bank on the ground that the only interest or dividend received

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

5. We have considered rival submissions as well as relevant material on record. The AO has disallowed the claim of deduction u/s 80P(2)(d) of the Act in respect of the interest income received by the assessee on the fixed deposit made with Bhopal Co-operative Central Bank on the ground that the only interest or dividend received

SANKALP SAKH SAHKARI SANSTHA MARYADIT,MANDSAUR vs. THE PCIT-1 , INDORE

In the result, appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisankalp Sakh Sahkari Pr. Cit-1 Sanstha Maryadit Indore 1, C/O Smriti Nagrik Sahkari Vs. Bank Dayamandir Road Goshala Market, Mandsaur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeas0312G Assessee By Shri Anil Kamal Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.01.2024 Date Of Pronouncement 30.01.2024

5. We have considered rival submissions as well as relevant material on record. The AO has disallowed the claim of deduction u/s 80P(2)(d) of the Act in respect of the interest income received by the assessee on the fixed deposit made with Bhopal Co-operative Central Bank on the ground that the only interest or dividend received

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 in terms of section 2(24)(x) read with section 36(1)(va). M/s.Vijay Pulses Page 4 of 8 5