SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat

10B delayed without considering the notifications issued by CBDT for condoning delay is erroneous and band ion law. 6 That the benefit denied for allowing benefit of Sec. 11 of IT Act, 1961, is not justified. 7 That the confirmation of addition at Rs.34,01,925/- without adjudicating the documents and explanation available on portal filed during the year under

SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat

10B delayed without considering the notifications issued by CBDT for condoning delay is erroneous and band ion law. 6 That the benefit denied for allowing benefit of Sec. 11 of IT Act, 1961, is not justified. 7 That the confirmation of addition at Rs.34,01,925/- without adjudicating the documents and explanation available on portal filed during the year under

SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat

10B delayed without considering the notifications issued by CBDT for condoning delay is erroneous and band ion law. 6 That the benefit denied for allowing benefit of Sec. 11 of IT Act, 1961, is not justified. 7 That the confirmation of addition at Rs.34,01,925/- without adjudicating the documents and explanation available on portal filed during the year under

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

condoning the delay in filing the Form 10B of the Act. The learned Tribunal after going through the facts of the case took note of the latter circular issued by I.T.A. No.186/JAB/2024 Assessment Year:2020-21 10 the Board in Circular No. 16 of 2022 dated 19-07-2022 issued under Section

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”

10B form filed On 26.02.2020, the delay is within 365 days should have been condoned relying on the CBDT circular No. 6/2020 dt 19.02.2020 4) That the Comm. (appeals) erred in not adjudicating the ground of corpus donation Rs. 15,02,000,the only income of the trust claimed exempt even if benefit of section

VICKY NAVANI,JABALPUR vs. INCOME TAX OFFICER, WARD 1(3), JABALPUR, WARD )), JABALPUR

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

Bench: Shri Anadee Nath Misshra

delay explained is not falling within the provisions of section 273B of ITA 1961. I therefore hold that appellant has failed to meet the tests laid down in IT Act, 1961 and Ld.JAO has rightly imposed penalty. Dismissed also as the Hon'ble Cochin ITAT in the case of M/s. Paravur Service Cooperative Bank Ltd. vs ITO in ITA No.105/Coch/2023

I M C OF ITI ,GOTEGAON vs. INCOME TAX OFFICER(EXEMPTION), JABALPURAN

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale & Imc Of Iti,Gotegaon, Vs. Ito (Exemption) Annex Bldg, Mission Jabalpur, Chowk, Jabalpur Madhya Pradesh- Madhya Pradesh- 482001. 482001. Pan/Gir No. : Aaaai2999F Appellant .. Respondent Appellant By : Shri Rahul Bardia. Fca.Ar Respondentby : Shri Shiv Kumar. Sr.Dr Date Of Hearing 13.09.2023 Date Of Pronouncement 20.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Are The Two Appeals Filed By The Assessee Against The Separate Orders Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/S 154 & 250 Of The Act.

section 139(4) (e), which require filling of ITR mandatory w.e.f 1.4.2016 i.e. from A.Y. 2016-17 2. That the CIT(appeals) erred in rejecting the claim of refund Rs. 69290/-alleging not having filed the ITR-7 on 14.06.2013 ask acknowledgment No. 299140613004324 affixed on forwarding letter, as per practice, not affixing seal on the ITR page, without confirming

JABALPUR ENTERTAINMENT COMPLEXES PRIVATE LIMITED,JABALPUR vs. DCIT, CPC, BENGALURU & DCIT, CIRCLE 2(1), JABALPUR, JABALPUR

In the result, the appeal is allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

10B(8) of the Act was mandatory, but the time limit within the declaration could be filed was not mandatory but was directory. The Court had held that this was erroneous because it was contrary to the unambiguous language contained in the section. Accordingly, the Hon’ble Supreme Court had held that the twin condition of furnishing a declaration before