KRISHI UPAJ MANDI SAMITI ,NARSINGPUR vs. ASST. COMMISSIONER OF INCOMETAX, CIRCLE 2(1), JABALPUR

In the result, both the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

154 4 Copy of order of CIT(Appeal) u/s 250 dated 14.5.2024 against assessment order against which rectification application was filed. 5 Form 35 filed before CIT(Appeals) against assessment order. 6 Judgement in the case of Trustees of Indore Cancer Foundation Charitable Trust

SHRI NAMIYUN PARSWANATH JAIN, SWETAMBER MANIDHARI TRUST,JABALPUR vs. INCOME TAX OFFICER(EXEMPTION), JABALPUR

In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes”

rectification order u/s 154 of the Act, the Assessee has filed an appeal before the CIT(A).Whereas the CIT(A) has considered the grounds of appeal, findings of the AO and submissions of the assessee but has rejected the request for condonation of delay in filling the Sri Namiyun Paraswanath Jain Swetamber Manidhari Trust. Jabalpur . Form.No.10B and dismissed

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

154 for making prima facie adjustment while processing return under section 143(1)(a) of the Act i.e. process of dealing with the return is an ex parte process. It is pertinent to observe that whenever any debatable issue is involved an explanation of the assessee is required, then on such issue, no prima facie adjustment in an ex parte