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

section 80IC of the Act. This ground is allowed.” 10. We have considered submissions of both sides. On a careful consideration, we observe that the assessee has been engaged in the same line of business and claiming deduction year after year regularly from AY 2008-09. We further observe that the assessing authorities have all along allowed the deduction during

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

section 80IC of the Act. This ground is allowed.” 10. We have considered submissions of both sides. On a careful consideration, we observe that the assessee has been engaged in the same line of business and claiming deduction year after year regularly from AY 2008-09. We further observe that the assessing authorities have all along allowed the deduction during

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

section 80IC of the Act. This ground is allowed.” 10. We have considered submissions of both sides. On a careful consideration, we observe that the assessee has been engaged in the same line of business and claiming deduction year after year regularly from AY 2008-09. We further observe that the assessing authorities have all along allowed the deduction during

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

Appeals are dismissed

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

section 80IC of the Act. This ground is allowed.” 10. We have considered submissions of both sides. On a careful consideration, we observe that the assessee has been engaged in the same line of business and claiming deduction year after year regularly from AY 2008-09. We further observe that the assessing authorities have all along allowed the deduction during

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

Appeals are dismissed

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

section 80IC of the Act. This ground is allowed.” 10. We have considered submissions of both sides. On a careful consideration, we observe that the assessee has been engaged in the same line of business and claiming deduction year after year regularly from AY 2008-09. We further observe that the assessing authorities have all along allowed the deduction during

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

section 80IC of the Act. This ground is allowed.” 10. We have considered submissions of both sides. On a careful consideration, we observe that the assessee has been engaged in the same line of business and claiming deduction year after year regularly from AY 2008-09. We further observe that the assessing authorities have all along allowed the deduction during

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. DCIT-1(1), BHOPAL

Appeals are partly allowed for

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

section 80G. However, the CIT(A) did not accept rest of the claim and upheld disallowance qua the remaining donation

SOM DISTILLERIES PRIVATE LIMITED,BHOPAL vs. DCIT 1(1), BHOPAL

Appeals are partly allowed for

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

section 80G. However, the CIT(A) did not accept rest of the claim and upheld disallowance qua the remaining donation

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

80G(5)(vi) was issued b the Hon'ble Commissioner of Income tax vie order dated 13.05.2009 and exemption was allowed uls 10(23C)(vi) was allowed by the Hon'ble Chef Commissioner of Income tax Indore vide order dated 25.06.2009. 3.2 The appellant has submitted that with a view to provide free medical aid to the poor and down

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

80G(5)(vi) was issued b the Hon'ble Commissioner of Income tax vie order dated 13.05.2009 and exemption was allowed uls 10(23C)(vi) was allowed by the Hon'ble Chef Commissioner of Income tax Indore vide order dated 25.06.2009. 3.2 The appellant has submitted that with a view to provide free medical aid to the poor and down

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, both appeals of assessee are allowed

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

section 12A of the Act the assessee again applied for registration under the new law and provisional registration u/s 12AB and approval u/s 80G(5) was granted vide order dated 10.03.2022 however, Page 2 of 14 ITA No.164 & 165/Ind/2023 Disha Education Society Page 3 of 14 the CIT(E) denied the regular registration while passing the impugned order

SHRI DANDI SEWA ASHRAM,ONKARESHWAR vs. INCOME TAX OFFICER EXEMPTION , BHOPAL

In the result the \"Impugned order\" is set aside as and by\nway of remand back to the file of the Ld

disallowing the exemption claimed u/s 11 of\nthe Act. The AO has in his order has stated that the assessee has\nfiled a belated return on 30.03.2018 for the said assessment year,\nhowever, has not fled the audit report in Form 108. Accordingly.\nthe AD rejected the claim off exemption and the addition made by\nAO, CPC was sustained

MOEBIUS TRADE P LTD, MUMBAI vs. THE ADDITIONAL CIT , DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimoebius Trade Pvt. Ltd. Acit-Ii Resulting Company After Bhopal Merger Of Exotic & Vs. Speciality Fats Pvt. Ltd. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aahcm 4176D Assessee By Shri Ajay Tulsiyan Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.12.2023 Date Of Pronouncement 21.12.2023

80G of Rs. 85,020/- claimed on account of donation paid by the appellant. That on the facts and in the circumstances of the case the and in law the said claim made by the appellant is legit and is allowable which is prayed to be now allowed. 6. That the Learned CIT(A) in effect by dismissal of appeal

RAJESH PRAJAPATI ,UJJAIN vs. ACIT CIRCLE 2(1) , UJJAIN

Appeal is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2013-14 Shri Rajesh Prajapati, A.C.I.T., बनाम/ 15, Naliya Bakhal, Circle 2(1), Ujjain Ujjain Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Alnpp5190Q Assessee By Ms.Sonam Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.05.2023 Date Of Pronouncement 17.07.2023

disallowed interest expenses of Rs. 44,32,883/- u/s 36(1)(iii) of I.T. Act and added to the total income of the assessee. (ii) That the ld. ACIT has withdrawn deduction of Rs. 1,00,000/- u/s 80C, Rs. 4,546/- u/s 80D, Rs. 2,500/- u/s 80G. Page 1 of 12 Shri Rajesh Prajapati, Ujjain, Assessment year

THE NIMAR EDUCATIONAL SOCIETY,KHANDWA vs. THE EXEMPTION CIRCLE, BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanithe Nimar Educational Society Cit(E) Harsud Road, Civil Lines Bhopal Vs. East Nimar, Khandwa (Appellant / Assessee) (Revenue) Pan: Aabtt 1409 K Assessee By Shri S.N. Agrwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.04.2023 Date Of Pronouncement 14.06.2023

disallowance on account of interest expenditure. The AO while passing the scrutiny assessment order u/s 143(3) of the Act dated 05.12.2018 assessed the total income of Rs.2,94,84,953/-. The assessee challenged the action of the AO before the Ld. CIT(A) who has granted part relief of exemption u/s 10(23C) (iiiad) of the Act in respect

M/S VIRAT HARE KRISHNA EDUCATION SOCITY ,BHOPAL vs. PR CIT-1, BHOPAL

In the result, all five appeals filed by the assessee are allowed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Manish Borad

disallowed and added back to the assessee's total income. In view of the above facts, the assessment order was found to be erroneous and prejudicial to the interest of the society by the learned PCIT. Accordingly, a show cause notice was issued. It is a second round before the Tribunal and as per direction of ITAT, Indore Bench vide

M/S VIRAT HARE KRISHNA EDUCATION SOCITY ,BHOPAL vs. PR CIT-1, BHOPAL

In the result, all five appeals filed by the assessee are allowed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Manish Borad

disallowed and added back to the assessee's total income. In view of the above facts, the assessment order was found to be erroneous and prejudicial to the interest of the society by the learned PCIT. Accordingly, a show cause notice was issued. It is a second round before the Tribunal and as per direction of ITAT, Indore Bench vide

M/S VIRAT HARE KRISHNA EDUCATION SOCITY ,BHOPAL vs. PR,CIT-1, BHOPAL

In the result, all five appeals filed by the assessee are allowed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Manish Borad

disallowed and added back to the assessee's total income. In view of the above facts, the assessment order was found to be erroneous and prejudicial to the interest of the society by the learned PCIT. Accordingly, a show cause notice was issued. It is a second round before the Tribunal and as per direction of ITAT, Indore Bench vide