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

housing boards, regulatory authorities and corporations may be entitled to, if mandated to collect or Page 3 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 4 of 22 receive. The definition of charitable activity provided u/s 2(15) ipso facto does not spell out whether certain kinds of income can be excluded however, the Hon’ble Supreme Court

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

housing boards, regulatory authorities and corporations may be entitled to, if mandated to collect or Page 3 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 4 of 22 receive. The definition of charitable activity provided u/s 2(15) ipso facto does not spell out whether certain kinds of income can be excluded however, the Hon’ble Supreme Court

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

housing boards, regulatory authorities and corporations may be entitled to, if mandated to collect or Page 3 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 4 of 22 receive. The definition of charitable activity provided u/s 2(15) ipso facto does not spell out whether certain kinds of income can be excluded however, the Hon’ble Supreme Court

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

housing boards, regulatory authorities and corporations may be entitled to, if mandated to collect or Page 3 of 22 ITA No.422 & other /Ind/2022 M.P. Madhyam Page 4 of 22 receive. The definition of charitable activity provided u/s 2(15) ipso facto does not spell out whether certain kinds of income can be excluded however, the Hon’ble Supreme Court

DEPUTY COMMISSIONER OF INCOME TAX -3 (1), INDORE vs. M/S M.P. ENTERTAINMENT AND DEVELOPERS PRIVATE LIMITED, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals preferred by the Revenue are directed against the separate orders dated 15.12.2016, 16.12.2016, 28.02.2017 & 28.12.2017 passed by the Ld. CIT(A)-III & CIT(A)-I, Indore arising out of the orders passed by the JCIT, Range-4, Indore & ACIT, Circle-3(1), Indore & ACIT- 3(1), Indore dated

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals preferred by the Revenue are directed against the separate orders dated 15.12.2016, 16.12.2016, 28.02.2017 & 28.12.2017 passed by the Ld. CIT(A)-III & CIT(A)-I, Indore arising out of the orders passed by the JCIT, Range-4, Indore & ACIT, Circle-3(1), Indore & ACIT- 3(1), Indore dated

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals preferred by the Revenue are directed against the separate orders dated 15.12.2016, 16.12.2016, 28.02.2017 & 28.12.2017 passed by the Ld. CIT(A)-III & CIT(A)-I, Indore arising out of the orders passed by the JCIT, Range-4, Indore & ACIT, Circle-3(1), Indore & ACIT- 3(1), Indore dated

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals preferred by the Revenue are directed against the separate orders dated 15.12.2016, 16.12.2016, 28.02.2017 & 28.12.2017 passed by the Ld. CIT(A)-III & CIT(A)-I, Indore arising out of the orders passed by the JCIT, Range-4, Indore & ACIT, Circle-3(1), Indore & ACIT- 3(1), Indore dated

SHRI SURENDRA SINGH BHATIA,INDORE vs. THE JCIT-3, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 02.12.2016 passed by the Ld. Commissioner of Income Tax (Appeals)-I, Indore (in short ‘CIT(A)’), arising out of the order dated 06.03.2013 passed by the JCIT, Range-3, Indore, under section 271AAA of the Income Tax Act, 1961 (hereinafter

THE ACIT, CENTRAL-2, INDORE vs. M/S. VENUS ENTERPRISES, INDORE

Bench: Shri Mahavir Prasad & Shri Manish Borad(Virtual Hearing)

E R PER MANISH BORAD: The above captioned appeals filed by the Revenue and Cross-objection filed by the assessee are directed against the different orders of Ld. Commissioner of Income Tax(Appeals)-III, 3 Ajitnath Reality and others SS 14 of 2017 and others [in short ‘CIT(A)’], Indore dated 26.10.2016, 26.10.2016, 23.11.2016 & 07.6.2018 passed in different assessment orders

DCIT , CENTRAL-2, INDORE vs. M/S VENUS ENTERPRISES , INDORE

Bench: Shri Mahavir Prasad & Shri Manish Borad(Virtual Hearing)

E R PER MANISH BORAD: The above captioned appeals filed by the Revenue and Cross-objection filed by the assessee are directed against the different orders of Ld. Commissioner of Income Tax(Appeals)-III, 3 Ajitnath Reality and others SS 14 of 2017 and others [in short ‘CIT(A)’], Indore dated 26.10.2016, 26.10.2016, 23.11.2016 & 07.6.2018 passed in different assessment orders

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

2) The sums referred to in sub-section (1) shall be the following, namely :— (a) in the case of a co-operative society engaged in— (i) carrying on the business of banking or providing credit facilities to its members, or (ii) a cottage industry, or (iii) the marketing of the agricultural produce of its members, or (iv) the purchase

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

2) The sums referred to in sub-section (1) shall be the following, namely :— (a) in the case of a co-operative society engaged in— (i) carrying on the business of banking or providing credit facilities to its members, or (ii) a cottage industry, or (iii) the marketing of the agricultural produce of its members, or (iv) the purchase

SANKALP SAKH SAHKARI SANSTHA MARYADIT,MANDSAUR vs. THE PCIT-1 , INDORE

In the result, appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisankalp Sakh Sahkari Pr. Cit-1 Sanstha Maryadit Indore 1, C/O Smriti Nagrik Sahkari Vs. Bank Dayamandir Road Goshala Market, Mandsaur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeas0312G Assessee By Shri Anil Kamal Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.01.2024 Date Of Pronouncement 30.01.2024

2) The sums referred to in sub-section (1) shall be the following, namely :— (a) in the case of a co-operative society engaged in— (i) carrying on the business of banking or providing credit facilities to its members, or (ii) a cottage industry, or (iii) the marketing of the agricultural produce of its members, or (iv) the purchase

MAHENDRA SINGH CHAWLA,INDORE vs. DCIT CIRCLE-1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimahendra Singh Chawla Dcit Circle -1(1) 4/35 Gram Pigdamber A.B. Indore Road Near Rao Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aazpc0120C Assessee By None Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 02.09.2024 Date Of Pronouncement 04 .09.2024

E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against the order dated 08.01.2024 of the Commissioner of Income Tax (Appeal) National Faceless Appeal Centre (NFAC) Delhi, for A.Y.2017-18. 2. None has appeared on behalf of the assessee when this appeal was called for hearing. It transpires from the record that on the earlier date

MP STATE COOPERATIVE DAIRY FEDERATION LIMITED,BHOPAL vs. ACIT BHOPAL, BHOPAL

In the result, the appeal for A

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

2) The sums referred to in sub-section (1) shall be the following, namely :— (a) in the case of a co-operative society engaged in— (i) carrying on the business of banking or providing credit facilities to its members, or (ii) a cottage industry, or (iii) the marketing of the agricultural produce of its members, or (iv) the purchase

MP STATE CO-OPERATIVE DAIRY FEDERATION LIMITED,BHOPAL vs. ACIT, BHOPAL

In the result, the appeal for A

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

2) The sums referred to in sub-section (1) shall be the following, namely :— (a) in the case of a co-operative society engaged in— (i) carrying on the business of banking or providing credit facilities to its members, or (ii) a cottage industry, or (iii) the marketing of the agricultural produce of its members, or (iv) the purchase

MS. SANGEETA CHOPRA,UJJAIN vs. THE PR. CIT. UJJAIN, UJJAIN

In the result, the appeal filed by the assessee is allowed

Bench: Shri Manish Borad& Ms. Madhumita Roy

E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 28.02.2019 passed by the Ld. PCIT, Ujjain under Section 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for A.Y. 2010-11. 2. There is a delay of 1 day in filing the instant appeal before