M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

250 (Mad.) 12. Therefore, in view of our aforesaid discussion, on the preliminary point itself, we find that the impugned order of the Commissioner cancelling the registration u/s. 12AA(3) of the Act is bereft of a valid jurisdiction. (iii)The Hon’ble Karnataka High Court in the case of CIT Vs. Islamic Academic of Education reported in 229 Taxman

SHASHI PRABHA SINGHANIA,NEEMUCH vs. INCOME-TAX OFFICER NEEMUCH, NEEMUCH

Appeal of the assessee is allowed for statistical purpose

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act\" for sake of brevity) before this Tribunal as and by way of Second appeal under the Act. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/1065972504(1) dated 24.06.2024 of the Ld. CIT(A) passed u/s 250 of the Act which is hereinafter referred

GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

house within the period stipulated in Section 54F(1), if the assessee wants the benefit of Section 54F, then he should deposit the said capital gains in an account which is Page 11 of 14 Goverdhan Lal Yadav ITA No. 854/Ind/2024- AY: 2015-16 duly notified by the Central Government. In other words if he want of claim exemption from

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

250/- as given in section 115BBC(1)(i) of the Act. Accordingly, the balance anonymous donations amounting to Rs. 20,50,90,750/- are charged to tax at the rate of thirty per cent as per provisions of section 115BBC of the Act. I am also satisfied that the assessee has committed default within the meaning of the provisions

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

250/- as given in section 115BBC(1)(i) of the Act. Accordingly, the balance anonymous donations amounting to Rs. 20,50,90,750/- are charged to tax at the rate of thirty per cent as per provisions of section 115BBC of the Act. I am also satisfied that the assessee has committed default within the meaning of the provisions

SHRI RAM BABU SINGH,INDORE vs. DCIT 1(1), BHOPAL

In the result appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ram Babu Singh, Dcit-1(1) C/O Sv Agrawal & Associates, Bhopal Dadi Dham, 24, Joy Builders Colony, Vs. Near Rafael Tower, Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aelps9945K Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 & 03.07.2024 Date Of Pronouncement 23 .07.2024

250 of the Act, my regular counsel asked me to pay the challan for appeal fees immediately and accordingly the present appeal is being filed without any further delay. Page 2 of 14 ITANo.328/Ind/2023 Ram Babu Singh 3. Thus the assessee has explained the cause of delay that notices issued by CIT(A) as well as the impugned order were

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

section 53A of the Transfer of Property Act, 1882 (4 of 1882); or” 17. The AO issued a notice u/s 142(1) dated 03.12.2019 with Annexure which reads as under: ANNEXURE Assessment Proceedings in your case is pending for AY 2012-13. In this regard, you are requested to comply to the following points: Please furnish complete computation of Long

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

house. From November 2022 onwards, the appellant\nwas compelled to litigate before the Hon'ble DRT, including filing appeal, intervention\nproceedings through his aged mother, and subsequent submissions, all aimed at\npreventing auction of the property. The appellant remained continuously engaged\nmedical reasons and in such urgent litigation, which constitutes a bona fide and sufficient\ncause for the delay

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

section 250(4) of the Income-tax Act, 1961, and therefore the directions of the Ld. CIT(A) were incomplete ? 2. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified in restricting the addition for cash loan advanced made at Rs. 3,00,45,585/-, addition that was made

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

section 250(4) of the Income-tax Act, 1961, and therefore the directions of the Ld. CIT(A) were incomplete ? 2. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified in restricting the addition for cash loan advanced made at Rs. 3,00,45,585/-, addition that was made

SHRI KHALID AMAN,BHOPAL vs. THE PCIT-2, BHOPAL, BHOPAL

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Shri Khalid Aman, Pr. Cit-2 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aarpa 4443 L Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri P.K. Mitra, Cit- Dr Date Of Hearing 17.10.2022 Date Of Pronouncement 10.01.2023

1) issued by the Ld. AO queried the assessee about “the details of movable and immovable properties alongwith details of investment supported by evidences”. In response to the above queries, the assessee filed two replies, copies of which are placed in the Paper-Book. Reply-I is undated and placed in Paper Book-I / Page

MOHAMMAD ZAHOOR QURESHI,BHOPAL vs. ITO-4(2), BHOPAL

Bench: Shri Paresh M Joshi & Shri Bijayananda Prusethassessment Year: 2014-15 Mohammad Zahoor Ito 4(2), Qureshi, Bhopal House No.956, Bagh Farhat Afza Gate Ke Andar, बनाम/ Gali No.2, Vs. Near Rajesh Cycle Aishbagh Stadium, Bhopal

House No.956, Bagh Farhat Afza Gate Ke Andar, बनाम/ Gali No.2, Vs. Near Rajesh Cycle Aishbagh Stadium, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AACPQ2965Q Assessee by Shri Rakesh Choudhary, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 03.03.2025 Date of Pronouncement 17.03.2025 आदेश / O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed

BHAGWAT PRASAD MALVIYA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

The appeal of the assessee is allowed for statistical

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15 Bhagwat Prasad Malviya Ito -3(1) 28, Crp Phatak Road Bhopal बनाम/ Bairagarh, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Afbpm8998M Assessee By Shri N.D. Patwa, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.12.2025 Date Of Pronouncement 04.12.2025

250 of the Act which is hereinafter referred to as the “impugned order”. The relevant Assessment Page 1 of 12 Bhagwat Prasad Malviya A.Y. 2014-15 Year is 2014-15 and the corresponding previous year period is from 01.04.2013 to 31.03.2014. 2. FACTUAL MATRIX 2.1 That as and by way of an assessment order made u/s 154 which rectified

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

SANDEEP KUMAR MUNDRA ,BURHANPUR vs. ITO, BURHANPUR, BURHANPUR

In the result appeal of the assesse is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshisandeep Kumar Mundra, Income Tax Officer, बनाम/ S.K. Enterprises, Burhanpur Vs. Kalabagh Emagrid, Burhanpur (Pan:Abtpm8551C) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Manoj Phadnis, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 09.10.2025 Date Of Pronouncement 10.10.2025 आदेश / O R D E R

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024- 25/1071815572(1) dated 02.01.2025 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year

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

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/ 1065838986(1) dated 19.06.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned Page 1 of 22 Manoj Kumar Gangadharan

M/S BANSAL EXTRACTION & EXPORT P LTD,BHOPAL vs. DCIT,CENTRAL-1, BHOPAL

In the result, the appeal of assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Bansal Extraction & Dcit Export Pvt. Ltd. Central-1 3Rd Floor Tawa Complex, Bittan Bhopal Vs. Market E-4, Arera Colony, Bhopal (Appellant / Assessee) (Revenue) Pan: Aadcb 7521 M Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.09.2023 Date Of Pronouncement 20.09.2023

house property, profits and gains of business or profession, or capital gains, nor is it income from "other sources" because the provisions of Sections 69, 694, 69B and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

house. From November 2022 onwards, the appellant\nwas compelled to litigate before the Hon'ble DRT, including filing appeal, intervention\nproceedings through his aged mother, and subsequent submissions, all aimed at\npreventing auction of the property. The appellant remained continuously engaged\nmedical reasons and in such urgent litigation, which constitutes a bona fide and sufficient\ncause for the delay