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

penalty proceedings uls 271(1)(c) of the I..T. Act are initiated separately. 11. Per contra ld. Counsel for the assessee vehemently argued referring to the following written submissions:- Mayank Welfare society ITANos.232 & 776/Ind/2018/17 The facts of the case are that the appellant is a society which was established on 04.12.1996 basically for development of downtrodden/poor people of society

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

penalty proceedings uls 271(1)(c) of the I..T. Act are initiated separately. 11. Per contra ld. Counsel for the assessee vehemently argued referring to the following written submissions:- Mayank Welfare society ITANos.232 & 776/Ind/2018/17 The facts of the case are that the appellant is a society which was established on 04.12.1996 basically for development of downtrodden/poor people of society

SHREE TEKCHANDJI MAHARAJ TRUST,UJJAIN vs. ASSESSING OFFICER, UJJAIN

section 115BBE of the Act and deemed to be your\nincome for such financial year i.e. F.Y. 2015-16 relevant to A.Y.\n2016-17\nThe reply to this show cause notice should reach this Assessment\nUnit on or before the date mentioned above. If you fail to avail the\nopportunity being given to explain your case and reply

MUKESH SHAH ,NAGPUR vs. PCIT-2, INDORE, INDORE

In the result, appeal of the assesse is dismissed in the above terms

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimukesh Shah Pr. Cit 202, Silver Palm Apartment Indore Rpds Road, Laxmi Nagar Vs. Nagpur

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” Accordingly, in view of the judgment of Hon’ble Supreme Court

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

penalty proceedings u/s 271(1)(c) of the Act are initiated separately.” 5.1 Thus, it is clear that the AO has disallowed the claim primarily on two grounds, that this expenditure is incurred for organizing the Shivir/celebration and not proportionate to the normal expenditure incurred by the assessee on providing education to the students. The second objection