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

264 is reproduced below:= 15 Mayank Welfare society ITANos.232 & 776/Ind/2018/17 "In order to understand the modalities of the donation in this case, the activity of the trust has to be seen. It is a unique way of creating impersonal wealth. In a village, like minded fanners get together and cultivate land and produce wealth in the service

SHRI RAJEEV SHARMA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

House, plot No. 157, Dayal Shina and Smt. Zone-I, MP Nagar Bhopal Neelam Sinha W/o vill. thought its partners Shri Ajay & post suitha dost. Mohgaonkar S/o Shri S.W. Patna state Bihar. Mohgaonkar and Shri Sameer Goupta S/o Shri S.C. Gupta R/o 31-A, B.D.A. colony, Koh-e-fiza, Bhopal (seller) and the purchaser’s are Shri Shailendra Kr. Sinha

SMT. MANJU SHARMA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

House, plot No. 157, Dayal Shina and Smt. Zone-I, MP Nagar Bhopal Neelam Sinha W/o vill. thought its partners Shri Ajay & post suitha dost. Mohgaonkar S/o Shri S.W. Patna state Bihar. Mohgaonkar and Shri Sameer Goupta S/o Shri S.C. Gupta R/o 31-A, B.D.A. colony, Koh-e-fiza, Bhopal (seller) and the purchaser’s are Shri Shailendra Kr. Sinha

SMT ANJANA SINHA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

House, plot No. 157, Dayal Shina and Smt. Zone-I, MP Nagar Bhopal Neelam Sinha W/o vill. thought its partners Shri Ajay & post suitha dost. Mohgaonkar S/o Shri S.W. Patna state Bihar. Mohgaonkar and Shri Sameer Goupta S/o Shri S.C. Gupta R/o 31-A, B.D.A. colony, Koh-e-fiza, Bhopal (seller) and the purchaser’s are Shri Shailendra Kr. Sinha

SHRI SANJAY KUMAR SINHA,BHOPAL vs. THE DCIT CENTRAL-II, BHOPAL

In the result the appeals of the assessee are disposed off as

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

House, plot No. 157, Dayal Shina and Smt. Zone-I, MP Nagar Bhopal Neelam Sinha W/o vill. thought its partners Shri Ajay & post suitha dost. Mohgaonkar S/o Shri S.W. Patna state Bihar. Mohgaonkar and Shri Sameer Goupta S/o Shri S.C. Gupta R/o 31-A, B.D.A. colony, Koh-e-fiza, Bhopal (seller) and the purchaser’s are Shri Shailendra Kr. Sinha

SARSWATI VIDHYA PRATISHTHAN M.P ,BHUPAL vs. THE ACIT 2(1), BHOPAL

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisarswati Vidhya Pratishthan Dcit (E) M.P. Bhopal Vs. 01, Harshwardhan Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadas0899M Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2023 Date Of Pronouncement 30.08.2023

264 ITR 2761 . 18. Considering the facts of the case in totality, we are of the considered view that the activities carried on by the assessee society are with a view to serve its members, for which sufficient funds were required and money was collected by way of sponsorship and advertisement in order to promote the activities of the assessee

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)

property under consideration, giving following reliefs is contradictory :- (i) Relief of Rs. 48,07,238/- (para 3.3.5) ignoring that the ‘furniture and fixtures’ involve completely different items as dealt by Ld. CIT(A) at para 3.4 ? (ii) Relief given based on use by DVO of CPWD rates, as compared to the lower State PWD rates ? (iii) Relief given on architect

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)

property under consideration, giving following reliefs is contradictory :- (i) Relief of Rs. 48,07,238/- (para 3.3.5) ignoring that the ‘furniture and fixtures’ involve completely different items as dealt by Ld. CIT(A) at para 3.4 ? (ii) Relief given based on use by DVO of CPWD rates, as compared to the lower State PWD rates ? (iii) Relief given on architect