DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

TDS. Aggrieved by the deletion of addition, the Department has preferred the appeal in I.T.A.No.104/JBP/2018 and the assessee filed Cross I.T.A. No.104/Jab/2018 C.O.No.03/Jab/2018 4 Assessment Year:2014-15 Objection No.3/JAB/2018 aggrieved by the sustaining of the additions/disallowances. I.T.A.No.104/JBP/2018 (Revenue’s Appeal) 3. Ground No. 1 of the appeal of the Revenue is regarding deletion of addition

INDIAN SOCIETY OF WEED SCIENCE,JABALPUR vs. COMMISSIONER OF INCOME TAX (EXCEMPTION), BHOPAL

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: Na Indian Society Of Weed V. Commissioner Of Income Science Tax (Exemption) Icar-Dwr Campus, Bhopal Maharajpur, Adhartal, Jabalpur-482004. Pan:Aaaai7305R (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate Respondent By: Shri Shravan Kumar Meena, Cit(Dr) Date Of Hearing: 12 02 2026 Date Of Pronouncement: 19 02 2026 O R D E R

22 & AY 2022-23. 3.1 Though the expenses seem to be towards the objects of the trust, the assessee is showing surplus year on year basis for which no explanation is offered. Also, the audit report has commented adversely regarding the TDS compliances by the assessee.” 2. Assessee has made substantial amount of expenditure towards the objects and assessee

M.P. STATE CIVIL SUPPLIES CORP. LTD. vs. INCOME TAX OFFICER(TDS)-1,

In the result, the assessee‟s appeals are dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

TDS-1, Old DRDA Building, Jabalpur. Jabalpur. [TAN: JBPMO 3635 C] (Appellant) (Respondent) Appellant by : Shri Abhijeet Srivastava, Advocate Respondent by : Shri Ravi Mehrotra, Sr.DR Date of hearing : 08/06/2022 Date of pronouncement : 15/06/2022 O R D E R Per Bench This is a set of three Appeals by the Assessee agitating the dismissal of it‟s appeals contesting the order

M.P. STATE CIVIL SUPPLIES CORP. LTD. vs. INCOME TAX OFFICER(TDS)-1,

In the result, the assessee‟s appeals are dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

TDS-1, Old DRDA Building, Jabalpur. Jabalpur. [TAN: JBPMO 3635 C] (Appellant) (Respondent) Appellant by : Shri Abhijeet Srivastava, Advocate Respondent by : Shri Ravi Mehrotra, Sr.DR Date of hearing : 08/06/2022 Date of pronouncement : 15/06/2022 O R D E R Per Bench This is a set of three Appeals by the Assessee agitating the dismissal of it‟s appeals contesting the order

M.P. STATE CIVIL SUPPLIES CORP. LTD. vs. INCOME TAX OFFICER(TDS)-1,

In the result, the assessee‟s appeals are dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

TDS-1, Old DRDA Building, Jabalpur. Jabalpur. [TAN: JBPMO 3635 C] (Appellant) (Respondent) Appellant by : Shri Abhijeet Srivastava, Advocate Respondent by : Shri Ravi Mehrotra, Sr.DR Date of hearing : 08/06/2022 Date of pronouncement : 15/06/2022 O R D E R Per Bench This is a set of three Appeals by the Assessee agitating the dismissal of it‟s appeals contesting the order

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

TDS. 11. Before us the ld. DR supported the order of the Assessing Officer and the ld. AR relied the order of the ld. CIT(A). 12. Heard the arguments of both the parties and perused the material available on record. 5 CO No. 05/ JAB/2020 Gajraj Mining P Ltd. 13. Section 43B of the Act which is as under

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. M/S. RAM KUMAR SURESH KUMAR, SATNA

In the result, the appeal filed by the Revenue is allowed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gaaleasst. Commissioner Of Vs Shri Ram Kumar Income Tax, Circle-Satna, Suresh Kumar, Satna Birla Road, Satna (Appellant) (Respondent) Pan No. Aaffr3899D Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Fca Date Of Hearing 13/09/2023 Date Of Pronouncement 22/09/2023 O R D E R Per Om Prakash Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 12.03.2018 Passed By Ld. Commissioner Of Income Tax(Appeals)-1, Jabalpur [In Short “Ld.Cit(A)”] For The Assessment Year 2013-14, Raising Following Grounds:

section 68 is not sustainable. We therefore delete the same and allow ground No.3 of assessee's appeal. 16 | P a g e ACIT vs Shri Ram Kumar Suresh Kumar (vii) In the case of Megha S. Shah v DCIT [2013] 38 CCH 76 the hon'ble ITAT Ahemdabad 'C' Bench has held as under :- "11. We have heard

PRATH KRISHI SAKH SAHAKARI SAMITI MARYADIT,LAMKANA vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Prath Krishi Sakh Sahakari V. Ito Ward-1(3) Samiti Maryadit Lamkana Annexe Building, Aayakar 01, Manjholi Jabalpur, Bhawan, Napier Town, Lamkana-483110. Jabalpur-482001. Pan:Aacap1804G (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 22 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

22 05 2025 Date of pronouncement: 30 06 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, filed by the assessee, against the order dated 10.02.2024 of learned Addl. Commissioner Income Tax (Appeals)- 9, Mumbai [hereinafter referred as to “Ld. Addl. CIT(A)”] pertaining to the assessment year 2017-18. The Assessee has raised the following

RUCHI MAHILA MANDAL,CHHATARPUR vs. INCOME TAX OFFICER, CHHATARPUR

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

TDS 1 | P a g e ITA No.194/JAB/20198 (A.Y. 2010-11) Ruchi Mahila Mandal vs. ITO was deducted by the contractor/supplier under section 194C of the Act and as per 26AS data a system generated notice was issued to the assessee-appellant on 14-03-2015 and 12-08-2015 for filing the return. The assessee-appellant did not file

VISHAL DATT,JABALPUR vs. ACIT CIRCLE 2(1) , JABALPUR

In the result, appeals of the assessee are allowed for\nstatistical purposes

TDS\nhad been deducted on payment. In case of labour charges there are very\nfew instances where receiver signature were not found due-to the reason\nthat the amount was collected by the mukaddam i.e. head of the group of\nlabourer same 'were explained to the AO but he had not accepted and\nmade the adhoc disallowance against the order

JILA SAHKARIKENDRIYA BANK MARYADIT,REWA vs. INCOME TAX OFFICER , REWA

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

section 250 of the Income Tax Act, 1961 on 30.12.2022. The grounds of appeal are as under:- “1. The ld. CIT(A) has erred in law and on facts of the case in passing order without affording reasonable opportunity of hearing and considering assessee's request for adjournment uploaded on 29/12/2022. The appeal order passed by National Faceless Appeal Centre