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

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

Appeal of the assessee is allowed for statistical purpose

house property. The original return was revised, and a notice under Section 143(2) was issued.", "held": "The Tribunal held that the impugned order had not examined the merits of the case as required by law, and the opportunities afforded to the assessee were not utilized due to circumstances beyond her control. Therefore, the impugned order was set aside.", "result

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

250/- and plot at Arwalia for Rs. 5,99,500/- for less than circle rates, which attracted section 43CAyet the Ld. AO has not made enquiries: Ld. AR carried us to Paper-Book-I / Page No. 20 to 21 where a copy of the reasons recorded by Ld. AO for re-opening of assessment is placed. The said document

GAURAV AJMERA,RATLAM vs. DCIT(CENTRAL)-2, INDORE

Appeal is allowed

250 of the Income Tax Act, 1961;\ndated 09.03.2024 for the A.Y.2019-20. The Revenue has raised the following\ngrounds of appeal:\n\n“1. On the facts and in the circumstances of the case, Ld. CIT(A) erred in\nlaw and in facts by deleting the penalty u/s 271AAB of the I.T. Act,\n1961 without appreciating the fact that 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

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

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), 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

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

SHRI SANJEEV PATNI,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-3(1), INDORE

In the result appeal of the assessee is allowed

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2009-10 Sanjeev Patni Indore Pan:Aftpp6237Q : Appellant

250/- from sale of shares. Ground no. 5 :- On facts and circumstances of the case and in law, the learned Commissioner Appeals) erred in sustaining to the extent of Rs. 4,05,223/- the addition made by the learned Assessing Officer U/S 69 of Sanjeev Patni the Income Tax Act, 1961 towards alleged unexplained cash credits in Appellant's bank

DEPUTY COMMISSIONER OF INCOME TAX-3 (1), INDORE vs. SHRI SANJEEV PATNI, INDORE

In the result appeal of the assessee is allowed

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2009-10 Sanjeev Patni Indore Pan:Aftpp6237Q : Appellant

250/- from sale of shares. Ground no. 5 :- On facts and circumstances of the case and in law, the learned Commissioner Appeals) erred in sustaining to the extent of Rs. 4,05,223/- the addition made by the learned Assessing Officer U/S 69 of Sanjeev Patni the Income Tax Act, 1961 towards alleged unexplained cash credits in Appellant's bank

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

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

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

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

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

2(47)(v) of the Income Tax Act, 1961 which is reproduced as under: (47) Transfer in relation to a capital asset includes Any transaction involving the allowing of the possession of any immovable property to be taken or retained in part performance of a contract of the nature referred to in section 53A of the Transfer of Property

SHRI HUKUMCHAND CHOUDHARY ,INDORE vs. ITO (3),INDORE, INDORE

The appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

250/-. As per the information available the Assessing Officer observed that the assessee sold immovable property at Rs. 4,31,75,600/- on 27.04.2011. As per registered deed of the sold property, the same was sold to the M/s. Brilliant Home Pvt. Ltd. Indore. The location of the land was within the municipal limits of Indore city, during

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