THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

4A) and section 292C the presumption has to be drawn that the documents belonged to Shri Manjeet Rajpal the person who has written those documents and in whose possession they were found. The appellant has cited various decisions in support of the said contention. No doubt the presumption as stated by the appellant has to be drawn against

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

4A) and section 292C the presumption has to be drawn that the documents belonged to Shri Manjeet Rajpal the person who has written those documents and in whose possession they were found. The appellant has cited various decisions in support of the said contention. No doubt the presumption as stated by the appellant has to be drawn against

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

4A) do not override the provisions of section 10 of the Income Tax Act, and as such, profits derived by any trust , institution, association etc. referred to in clauses (21), (23A), (23B), (23BB), (23C), etc. will continue to be exempted from income tax. Sir, even if it is assumed that the assessee trust had received the amounts towards medical

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

4A) do not override the provisions of section 10 of the Income Tax Act, and as such, profits derived by any trust , institution, association etc. referred to in clauses (21), (23A), (23B), (23BB), (23C), etc. will continue to be exempted from income tax. Sir, even if it is assumed that the assessee trust had received the amounts towards medical

M/S. HERO'S EDUCATION AND WELFARE SOCIETY,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, the appeal is partly allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

4A) read with section 121 to Section 139(1). In our considered view, for making eligible to exemption u/s 11 in accordance with the certificate granted u/s 12A by the CIT, Bhopal, the assessee I.T.A.No. 232/Ind/2015-A.Y.2010-11 M/S.HERO’S EDUCATION & WELFARE SOCIETY, BHOPAL. Page 21 of 29 should have filed its return of income within the due date

DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

In the result the appeals of the assessee for the Assessment

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

section 132(4A) of the Act, it can be logically concluded that the above mentioned payments reflected in the above pages of the diary were actually made. Since assessee h failed to offer any explanation and only gave evasive replies, it can be concluded that the were paid by Shri Shailendra Sharma only out of his undisclosed income

M/S LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL. CIT, GWALIOR

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal but could not succeed. Still aggrieved, the assessee has come in these appeals before us assailing the orders of lower authorities. 6. Learned Representatives of both sides agree that the issue and facts involved in all these ten appeals are identical except change

M/S LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL. CIT, GWALIOR

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal but could not succeed. Still aggrieved, the assessee has come in these appeals before us assailing the orders of lower authorities. 6. Learned Representatives of both sides agree that the issue and facts involved in all these ten appeals are identical except change

SH LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT CENTRAL RANGE, BHOPAL

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal but could not succeed. Still aggrieved, the assessee has come in these appeals before us assailing the orders of lower authorities. 6. Learned Representatives of both sides agree that the issue and facts involved in all these ten appeals are identical except change

LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT -RANGE,BHOPAL, BHOPAL

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal but could not succeed. Still aggrieved, the assessee has come in these appeals before us assailing the orders of lower authorities. 6. Learned Representatives of both sides agree that the issue and facts involved in all these ten appeals are identical except change

SH LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT CENTRAL RANGE, BHOPAL

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal but could not succeed. Still aggrieved, the assessee has come in these appeals before us assailing the orders of lower authorities. 6. Learned Representatives of both sides agree that the issue and facts involved in all these ten appeals are identical except change

LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADD.CIT RANGE -BHOPAL, BHOPAL

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal but could not succeed. Still aggrieved, the assessee has come in these appeals before us assailing the orders of lower authorities. 6. Learned Representatives of both sides agree that the issue and facts involved in all these ten appeals are identical except change

M/S LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL. CIT, GWALIOR

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal but could not succeed. Still aggrieved, the assessee has come in these appeals before us assailing the orders of lower authorities. 6. Learned Representatives of both sides agree that the issue and facts involved in all these ten appeals are identical except change

SH LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT CENTRAL RANGE, BHOPAL

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal but could not succeed. Still aggrieved, the assessee has come in these appeals before us assailing the orders of lower authorities. 6. Learned Representatives of both sides agree that the issue and facts involved in all these ten appeals are identical except change

LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT -RANGE , BHOPAL

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal but could not succeed. Still aggrieved, the assessee has come in these appeals before us assailing the orders of lower authorities. 6. Learned Representatives of both sides agree that the issue and facts involved in all these ten appeals are identical except change

LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT CENTRAL RANGE, BHOPAL

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal but could not succeed. Still aggrieved, the assessee has come in these appeals before us assailing the orders of lower authorities. 6. Learned Representatives of both sides agree that the issue and facts involved in all these ten appeals are identical except change

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

4A), which were amended by the Finance (No. 2) Act, 1991 with effect from 1-4-1992, it has been provided that in cases where the income of a trust or an institution includes profits and gains of business and such business is incidental to the attainment of the objectives of the trust or institution and separate books of account

DCIT CENTRAL, BHOPAL vs. SHARAD SHARMA, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No. 29/Ind/2023 (Ay: 2010-11) It(Ss)A No. 32/Ind/2023 (Ay: 2015-16) Shri Sharad Sharma, Acit, Central, बनाम/ H-3B, Nishant Colony, Gwalior Vs. 74 Bunglows, (Stationed At Bhopal) Tt Nagar, Bhopal (Pan: Amzps9791D) (Assessee/Appellant) (Revenue/Respondent)

4A) of the Act to explain the contents of the same lies on Shri Shailendra Sharma. In this regard, statement of Shri Shailendra Sharma, brother of appellant, was recorded u/s 131 of the Act, wherein he explained that the impunged loose Page 15 of 64 Shri Sharad Sharma IT(SS)A Nos. 29 & 32/Ind/2023 and ITA Nos. 309 & 304/Ind/2023- A.Y.2010-11

DCIT CENTRAL, BHOPAL vs. SHARAD SHARMA, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No. 29/Ind/2023 (Ay: 2010-11) It(Ss)A No. 32/Ind/2023 (Ay: 2015-16) Shri Sharad Sharma, Acit, Central, बनाम/ H-3B, Nishant Colony, Gwalior Vs. 74 Bunglows, (Stationed At Bhopal) Tt Nagar, Bhopal (Pan: Amzps9791D) (Assessee/Appellant) (Revenue/Respondent)

4A) of the Act to explain the contents of the same lies on Shri Shailendra Sharma. In this regard, statement of Shri Shailendra Sharma, brother of appellant, was recorded u/s 131 of the Act, wherein he explained that the impunged loose Page 15 of 64 Shri Sharad Sharma IT(SS)A Nos. 29 & 32/Ind/2023 and ITA Nos. 309 & 304/Ind/2023- A.Y.2010-11