INCOME TAX OFFICER 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

251 or the imposition of penalty\nunder section 271.\"\nAdditional evidences are normally not allowed so as to bring finality to\nassessment proceedings. However, this cannot be at the cost of natural\njustice. Therefore, Rule 46A(1)(b) & 46A(1)(c) give opportunity to appellant to\nproduce additional evidences in cases where an appellant is prevented by\nsufficient cause from

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

disallowances. Thus, ground nos. 1 to 5 are allowed. 5.1 By following the said decision of the Tribunal the Coordinate Bench of this Tribunal for A.Y.2012-13 vide order dated 21.09.2022 has again decided this issue in favour of the assessee by holding that the assessee is charitable institute and eligible for exemption u/s 11 of the Act. These decisions passed

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

disallowances. Thus, ground nos. 1 to 5 are allowed. 5.1 By following the said decision of the Tribunal the Coordinate Bench of this Tribunal for A.Y.2012-13 vide order dated 21.09.2022 has again decided this issue in favour of the assessee by holding that the assessee is charitable institute and eligible for exemption u/s 11 of the Act. These decisions passed

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

disallowances. Thus, ground nos. 1 to 5 are allowed. 5.1 By following the said decision of the Tribunal the Coordinate Bench of this Tribunal for A.Y.2012-13 vide order dated 21.09.2022 has again decided this issue in favour of the assessee by holding that the assessee is charitable institute and eligible for exemption u/s 11 of the Act. These decisions passed

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

disallowances. Thus, ground nos. 1 to 5 are allowed. 5.1 By following the said decision of the Tribunal the Coordinate Bench of this Tribunal for A.Y.2012-13 vide order dated 21.09.2022 has again decided this issue in favour of the assessee by holding that the assessee is charitable institute and eligible for exemption u/s 11 of the Act. These decisions passed

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

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

disallow deduction. To support his submissions, Ld. AR placed a heavy reliance on the decision of Hon’ble ITAT, Delhi Bench “F” in the case of Vimoni India (P) Ltd. Vs. DCIT (2012) 143 taxmann.com 136, order dated 14.07.2022 where it was held thus: “7. Before us, Sh. Ajay Wadhwa, learned Counsel appearing for the assessee, submitted, the assessee

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

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

disallow deduction. To support his submissions, Ld. AR placed a heavy reliance on the decision of Hon’ble ITAT, Delhi Bench “F” in the case of Vimoni India (P) Ltd. Vs. DCIT (2012) 143 taxmann.com 136, order dated 14.07.2022 where it was held thus: “7. Before us, Sh. Ajay Wadhwa, learned Counsel appearing for the assessee, submitted, the assessee

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

disallow deduction. To support his submissions, Ld. AR placed a heavy reliance on the decision of Hon’ble ITAT, Delhi Bench “F” in the case of Vimoni India (P) Ltd. Vs. DCIT (2012) 143 taxmann.com 136, order dated 14.07.2022 where it was held thus: “7. Before us, Sh. Ajay Wadhwa, learned Counsel appearing for the assessee, submitted, the assessee

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

disallow deduction. To support his submissions, Ld. AR placed a heavy reliance on the decision of Hon’ble ITAT, Delhi Bench “F” in the case of Vimoni India (P) Ltd. Vs. DCIT (2012) 143 taxmann.com 136, order dated 14.07.2022 where it was held thus: “7. Before us, Sh. Ajay Wadhwa, learned Counsel appearing for the assessee, submitted, the assessee

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

disallow deduction. To support his submissions, Ld. AR placed a heavy reliance on the decision of Hon’ble ITAT, Delhi Bench “F” in the case of Vimoni India (P) Ltd. Vs. DCIT (2012) 143 taxmann.com 136, order dated 14.07.2022 where it was held thus: “7. Before us, Sh. Ajay Wadhwa, learned Counsel appearing for the assessee, submitted, the assessee

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

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

disallow deduction. To support his submissions, Ld. AR placed a heavy reliance on the decision of Hon’ble ITAT, Delhi Bench “F” in the case of Vimoni India (P) Ltd. Vs. DCIT (2012) 143 taxmann.com 136, order dated 14.07.2022 where it was held thus: “7. Before us, Sh. Ajay Wadhwa, learned Counsel appearing for the assessee, submitted, the assessee

DECENT INDUSTRIES P. LTD.,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Virtual Hearing) Assessment Year: 2012-13 M/S Decent Industries Ito-1(2), Private Ltd, Bhopal 5Th Floor, Corporate Park, बनाम/ Db City Area Hills, Vs. Opp. M.P. Nagar Zone I, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaeca6271G Assessee By Ms. Shilpa Gupta & Shri N.K. Gupta Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 04.06.2024 Date Of Pronouncement 20.08.2024

disallowance of expenses u/s 14A. Aggrieved, the assessee carried matter in first-appeal and made detailed Page 3 of 44 M/s Decent Industries Pvt. Ltd ITA No. 356/Ind/2023 – AY 2012-13 submissions but did not get any success. Still aggrieved, the assessee has come in next appeal before us. 3. The grounds raised by assessee are as under

SHRIRAM NANDA EDUCATION AND WELFARE SOCIETY,HOSHANGABAD ROAD, BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX EXEMPTION CIRCLE BHOPAL, ARERA COLONY, BHOPAL

In the result appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishriram Nanda Education & Acit, Welfare Society, Exemption Circle, Vs. Hoshangabad Road, Bhopal Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaajs1707L Assessee By Shri Arpit Gaur, Ar Revenue By Ms. Ila Parmar,Cit- Dr Date Of Hearing 02.07.2024 Date Of Pronouncement 03.07.2024 O R D E R

section 251(2) of the Act, by rejecting the claim of the appellant society as regard to exemption of income u/s. 10(23C)(vi) as well as ss. 11 & 12 of the Act. 9. That, without prejudice to the above, on the facts and in the circumstances of the case, the learned CIT(A) grossly erred in initiating the penalty

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

section 250(2)(b) of the Act and in response to his notice, the AO failed to submit any report. Further, in absence of any specific request from the AO, the CIT(A) presumed that the AO did not want to attend the hearings. Thus, when the case involved hefty additions and the AO considered his additions on sound footing

SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

section 250(2)(b) of the Act and in response to his notice, the AO failed to submit any report. Further, in absence of any specific request from the AO, the CIT(A) presumed that the AO did not want to attend the hearings. Thus, when the case involved hefty additions and the AO considered his additions on sound footing

DCIT (EXEMPTION) BHOPAL, BHOPAL vs. INDORE EDUCATION AND SERVICE SOCIETY, INDORE

In the result, appeal of the revenue in ground no

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit (Exemption) M/S. Indore Education & Bhopal Service Society 4, Sita Building, Yn Road, Vs. Opp. State Bank Of India Indore (Appellant / Revenue) (Assessee /Respondent) Pan: Aaati 3186K Revenue By Ms. Simran Bhullar, Cit-Dr Respondent By Shri Sudhir Padliya, Ar Date Of Hearing 02.11.2023 Date Of Pronouncement 21.12.2023

251 of the Act empowers CIT(A) to confirm, reduce enhance or annual the assessment. The powers of the CIT(A) being co- terminus with that of the assessing authority, the assessee can claim a relief that is due to him for the first time before the CITYA). 4.20 The view finds support from the decisions in the cases

MH BROTHERS ,RAISEN vs. THE ITO , RAISEN

In the result, appeals filed by the assessee for A

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

251/- out of Travelling. Conveyance and Sales-promotion Expenses be held to be arbitrary. bad and unjustified and be deleted. Ground-6. That the disallowance of Rs.33,348/- out of Tanker 0 Expenses be held to be arbitrary, bad and unjustified and be deleted. Ground-7. In the alternative and without prejudice to the grounds stated above the disallowances made

MH BROTHERS ,RAISEN vs. THE ITO , RAISEN

In the result, appeals filed by the assessee for A

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

251/- out of Travelling. Conveyance and Sales-promotion Expenses be held to be arbitrary. bad and unjustified and be deleted. Ground-6. That the disallowance of Rs.33,348/- out of Tanker 0 Expenses be held to be arbitrary, bad and unjustified and be deleted. Ground-7. In the alternative and without prejudice to the grounds stated above the disallowances made