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

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

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

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

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

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

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

Appeals are partly allowed for

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

2,75,000/-) in terms of statutory provision of section 80G. However, the CIT(A) did not accept rest of the claim and upheld disallowance

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

Appeals are partly allowed for

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

2,75,000/-) in terms of statutory provision of section 80G. However, the CIT(A) did not accept rest of the claim and upheld disallowance

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

2,31,521/-. It was\nstated that on Page 5 of ITR-7 section 10(24) was not claimed.\n3.3 The Ld. AR then submitted that the Ld. AO finding in the\n“impugned order u/s 154” is wrong and incorrect. In ITR-7\n10B report [mandatory audit report for trusts] claimed basis\npage 4 of ITR-7. A little

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

2) Khandwa in respect of the approvale u/s 80G and submitted that the approval u/s 80G cannot be granted in the absence of registration u/s 12A of the Act. He has also referred to the registration granted by the Pr. CIT u/s 12A(1)(ac)(i) of the Act in form No.10AC dated 24th September 2021 placed at page no.113

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

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

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

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

2. The ld CIT was not justified in initiating proceedings u/s. 263, as the order of the Id AO was neither erroneous not prejudicial to the interest of the revenue; and thus the revision order deserves to be quashed. 3. The ld Assessing Officer passed the set-aside order granting exemption u/s. 10(23C) based on the directions

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

2. The ld CIT was not justified in initiating proceedings u/s. 263, as the order of the Id AO was neither erroneous not prejudicial to the interest of the revenue; and thus the revision order deserves to be quashed. 3. The ld Assessing Officer passed the set-aside order granting exemption u/s. 10(23C) based on the directions

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

2. The ld CIT was not justified in initiating proceedings u/s. 263, as the order of the Id AO was neither erroneous not prejudicial to the interest of the revenue; and thus the revision order deserves to be quashed. 3. The ld Assessing Officer passed the set-aside order granting exemption u/s. 10(23C) based on the directions