SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

disallowing exemption for non-filing of return.", "result": "Allowed", "sections": [ "144", "139(1)", "139(4C)", "10(23C)(iiiad)", "80AC", "270A

MALWA OXYGEN AND INDUSTRIAL GASES PRIVATE LIMITED ,SECTOR C, INDUSTRIAL AREA vs. AO-RATLAM/INCOME TAX OFFICER, NFAC, RATLAM/DELHI

Appeal is partly allowed for statistical purposes

270A(9)(a) are initiated separately.\n[Disallowance of Rs.78,72,495/-]\n6. During first appeal, the CIT(A) upheld AO's action by passing following\norder:\n“6.1 From the above discussion, it is clear that the appellant failed to produce\nsupporting evidences for claim of expenditure incurred towards scientific\nresearch before the Secretary DSIR, Government of India

BADAUD SHRI VARDHMAN SHIKSHA ,BADAUD vs. THE ITO NFAC DELHI, NEW DELHI

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2018-19 Badaud Shri Vardhaman Ito, बनाम/ Shiksha Samiti, Nfac, Badaud Delhi Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aacab5370 Assessee By Shri Sharad Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.07.2023 Date Of Pronouncement 25.07.2023

270A(8). 5. Aggrieved, the assessee filed first-appeal to CIT(A) but could not succeed. Now, the assessee has come in next appeal before us assailing the orders of lower-authorities. 6. Ld. AR for the assessee has filed a Paper-Book running over 119 which mainly includes a (i) Gist of his submissions, (ii) Copies of ITRs

THE DCIT CIRCLE 5(1), BHOPAL vs. M/S L N MALVIYA INFRA PROJECTS P LTD, BHOPAL

In the result, appeal of the revenue is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit, Circle 5(1) M/S. L.N. Malviya Infra Projects Bhopal Pvt. Ltd. Plot No.29, F/F Sector, Dwarka Vs. New Delhi

1) of the Act. In this view of the matter, we find no reason to interfere in the order of Ld. CIT(A) and we uphold the same. Hence, this ground of Revenue is dismissed.” Relying upon this decision, the Ld. AR argued that the interest on late payment of TDS is allowable as business-deduction as held

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

disallowed (House property). That the aforesaid assessment order is hereinafter referred to as the “impugned assessment order”. In the “impugned assessment order” issuance of a penalty notice u/s 274 r.w.s. 270A(1)/ 270A(9)(a) of the Act was contemplated too. 2.2 That as and by way of an order (penalty) passed u/s 270A of the Act i.e. “Misreporting penalty

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

Section 253 of\nthe Income Tax Act, 1961 (hereinafter referred to as the “Act\" for\nsake of brevity) before this Tribunal. The assessee is aggrieved by\nthe order bearing\nNumber\nITBA/NFAC/S/250/2024-25/\n1065838986(1) dated 19.06.2024 passed by Ld. CIT(A) u/s 250\nof the Act which is hereinafter referred to as the \"Impugned\nPage 1 of 22\norder\". The relevant

NIRVINDHYA SHIKSHA AVAM SANSKRITI PRACHAR SAMITI,RAJGARH vs. ITO, RAJGARH

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2017-18 Nirvindhya Shiksha Avam Income-Tax Officer, Sanskriti Prachar Samiti, Rajgarh Biaora, C/O Adv. Hitesh Chimnani, बनाम/ Ug-37, Trade Centre, Vs. 18,South Tukoganj, Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaaan8371J Assessee By Shri Hitesh Chimnani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.09.2024 Date Of Pronouncement 10.09.2024

270A(1) treating the disallowance of Rs. 52,49,523/- as ‘under-reporting of income’. Aggrieved by penalty so imposed, the assessee carried matter in first-appeal before CIT(A) but did not get any success. Now, the assessee has come in next appeal before us by way of this appeal. 4. Ld. AR for assessee carried us to following

INCOME TAX OFFICER -4(1), BHOPAL, BHOPAL vs. HAMID HUSAIN, BHOPAL

Appeals are allowed for statistical purposes

sections": [ "143(3)", "144B", "143(2)", "142(1)", "270A", "46A", "139(1)", "206C", "133(6)" ], "issues": "Whether the disallowance of 100% of purchases

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

1. The learned Assessing Officer has erred in disallowing, allowable Deduction of Interest Income validly Claimed for Rs. 22867733/- by incorrectly interpreting provision of Section 80P (2) (d) and 80P(4). 2. The Learned Assessing Officer has erred in initiating penalty provisions u/s 270A

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

1. The learned Assessing Officer has erred in disallowing, allowable Deduction of Interest Income validly Claimed for Rs. 22867733/- by incorrectly interpreting provision of Section 80P (2) (d) and 80P(4). 2. The Learned Assessing Officer has erred in initiating penalty provisions u/s 270A

ACIT-1(1), INDORE vs. KRITI NUTRIENTS LIMITED, INDORE

The appeal of the Revenue is allowed for statistical\npurposes

270A of the Act for misreporting the\nparticulars of income and u/s 271AAC(1) of the Act, are\nseparately initiated on the issue. (Addition of\nRs.7,2260,000/-)”\nThe Ld. DR has emphasized that no details, no material were\nfurnished by the assessee company that Ld. AO has correctly\npassed the “Impugned Assessment Order”.\nKriti Nutrients Ltd.\nITA No. 780/Ind/2024

SMT HAFIZ SHAIKH,DEWAS vs. THE ITO WARD-1, DEWAS

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanihafiz Shaikh Ito Ward-1 32/2, Laxmi Park Moti Dewas Vs. Bunglow Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Ajups6986 L Assessee By Ms. Richa Parwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.05.2023 Date Of Pronouncement 29.05.2023

1,54,75,988/- is hereby disallowed and accordingly added to the total income of the assessee for the F.Y. 2016-17 relevant to A.Y. 2017-18. I am satisfied that assessee under reporting income as per provision of section 270A

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

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting

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

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting

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

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting

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

Appeal is allowed for statistical purpose

270A was received on 01.08.2024,\nthe matter was discussed with counsel who suggested for filing of\nappeal and immediately the present appeal was filed on 22.08.2024 is\na credible explanation. The assessee has also filed penalty-notice\ndated 01.08.2024 for perusal. The chronology of facts is well-\nexplained by Shri Abhishek Upadhyay/Secretary. In any case, even if\nit is said

CMM KETI JV,INDORE vs. ITO 1(3), INDORE, INDORE

Appeal is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Cmm Keti Jv, Income-Tax Officer, 108, Shalimar Corporate 1(3), Center, Indore. बनाम/ 8-B, South Tukoganj, Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aakfc7524K Assessee By Shri Shashank Sharma, Ca & Shri Prakash Gupta, Ca Revenue By Shri Sanjeev H. Bhagat, Sr. Dr Date Of Hearing 11.12.2024 Date Of Pronouncement 20.01.2025

270A(9), 271B and 272(1)(d). Page 2 of 10 CMM Keti JV, Indore. ITA No. 73/Ind/2024 – AY 2017-18 4. During first-appeal, the CIT(A) passed following order upholding the addition made by AO: “8. Ground no.1 is relating to addition of Rs. 1,03,58,390/- being 2% of the turnover as the income

MR.VINEET SHRIVASTAVA,BHOPAL vs. THE ITO ( IT&TP), BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimr. Vineet Shrivastava Ito (It & Tp) E-7/795, Arera Colony Bhopal Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Bcxps 2544 H Assessee By Shri Rohit Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.06.2023 Date Of Pronouncement 22.06.2023

disallowing the benefit of section 54 of the Act amounting to INR 64.04.260 on alleged ground that the deposit in capital gain account scheme was made on 3 September 2019 falling beyond the due date of filing return under section 139 of the Act. 6.1 That the Ld. AO failed appreciate that the account opening application along with cheque number