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 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

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

4A) and section 292C the presumption has to be drawn that the documents belonged to Shri Manjeet Rajpal the person who has written those documents and in whose possession they were found. The appellant has cited various decisions in support of the said contention. No doubt the presumption as stated by the appellant has to be drawn against the person

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

4A) and section 292C the presumption has to be drawn that the documents belonged to Shri Manjeet Rajpal the person who has written those documents and in whose possession they were found. The appellant has cited various decisions in support of the said contention. No doubt the presumption as stated by the appellant has to be drawn against the person

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

4A) and section 292C the presumption has to be drawn that the documents belonged to Shri Manjeet Rajpal the person who has written those documents and in whose possession they were found. The appellant has cited various decisions in support of the said contention. No doubt the presumption as stated by the appellant has to be drawn against the person

DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

In the result the appeals of the assessee for the Assessment

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

4A) of the Act, it can be logically concluded that the above mentioned payments reflected in the above pages of the diary were actually made. Since assessee h failed to offer any explanation and only gave evasive replies, it can be concluded that the were paid by Shri Shailendra Sharma only out of his undisclosed income. IT(SS) No.30 & 31/Ind/2023

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

4A) do not override the provisions of section 10 of the Income Tax Act, and as such, profits derived by any trust , institution, association etc. referred to in clauses (21), (23A), (23B), (23BB), (23C), etc. will continue to be exempted from income tax. Sir, even if it is assumed that the assessee trust had received the amounts towards medical treatment

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

4A) do not override the provisions of section 10 of the Income Tax Act, and as such, profits derived by any trust , institution, association etc. referred to in clauses (21), (23A), (23B), (23BB), (23C), etc. will continue to be exempted from income tax. Sir, even if it is assumed that the assessee trust had received the amounts towards medical treatment

M/S. HERO'S EDUCATION AND WELFARE SOCIETY,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, the appeal is partly allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

disallowance of deduction u/s 10(23C)(iiiad) of the Income-tax Act, 1961. 3. Briefly stated, the facts of the case are that the assessee society is an educational institution registered under the M.P. Society Registrikaran Adhiniyam, 1973. It is also registered u/s 12A of the Income-tax Act, 1961, vide CIT Bhopal order dated 31.12.2003 w.e.f

SARSWATI VIDHYA PRATISHTHAN M.P ,BHUPAL vs. THE ACIT 2(1), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

disallowed on the ground that it is not incurred for achieving the objects of the assesse. The assesse has produced audited accounts and specifically the separate account of this expenditure duly audited by the auditor placed at page no.31 of the paper book. The details of all expenditure incurred during this period of shivir have been examined by the auditor

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance. 13. Per contra, the Ld. AR initially drew our attention to certain facts with reference to the documents placed in the Paper-Book. He carried us to Page No. 40 to 43 of the Paper-Book where a layout plan of 180 units dated 02.11.2006 approved by local-authority is placed. Then, he carried us to Page

M/S. D.K. CONSTRUCTION,BHOPAL vs. THE ACIT, 2(1), BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance. 13. Per contra, the Ld. AR initially drew our attention to certain facts with reference to the documents placed in the Paper-Book. He carried us to Page No. 40 to 43 of the Paper-Book where a layout plan of 180 units dated 02.11.2006 approved by local-authority is placed. Then, he carried us to Page

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance. 13. Per contra, the Ld. AR initially drew our attention to certain facts with reference to the documents placed in the Paper-Book. He carried us to Page No. 40 to 43 of the Paper-Book where a layout plan of 180 units dated 02.11.2006 approved by local-authority is placed. Then, he carried us to Page

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance. 13. Per contra, the Ld. AR initially drew our attention to certain facts with reference to the documents placed in the Paper-Book. He carried us to Page No. 40 to 43 of the Paper-Book where a layout plan of 180 units dated 02.11.2006 approved by local-authority is placed. Then, he carried us to Page

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

disallowance. 13. Per contra, the Ld. AR initially drew our attention to certain facts with reference to the documents placed in the Paper-Book. He carried us to Page No. 40 to 43 of the Paper-Book where a layout plan of 180 units dated 02.11.2006 approved by local-authority is placed. Then, he carried us to Page

SHRI JAN SEWA SANKALP SANSTHAN,SEHORE vs. EXEMPTION WARD, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2016-17 Shri Jan Sewa Sankalp Assistant Director Of Sansthan, Income Tax, बनाम/ 16, Cpc, Opp. New Collector Office, Bangalore Vs. Sehore (Assessee / Appellant) (Revenue / Respondent) Pan: Aagas4432 B Assessee By Shri Moksha Solanki, Ca & Shri Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 25.10.2023

section 139(4A). Accordingly, the assessee has correctly filed return in Form ITR-7 as required by Rule 12(g) of Income-tax Rules, 1962 and the AO/CPC has wrongly made a note in Page No. 6 of intimation u/s 143(1) that the assessee has not filed return in correct form and the CIT(A) has also wrongly upheld

SHRI SANTOSH KUMAR SHARMA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

4A) 135 (India) P. Ltd. v. would in any case not applicable DCIT to a third party from whose possession such papers and documents have not been obtained 19 (2006) 99 ITD 177 Dumb Documents or documents Para 136- (Del) with no certainty have no 36 153 evidentiary value 20 (2017) 394 ITR 220 Investigation could not have been

SHRI VIJAY KUMAR SHRIVASTAVA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

4A) 135 (India) P. Ltd. v. would in any case not applicable DCIT to a third party from whose possession such papers and documents have not been obtained 19 (2006) 99 ITD 177 Dumb Documents or documents Para 136- (Del) with no certainty have no 36 153 evidentiary value 20 (2017) 394 ITR 220 Investigation could not have been