BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

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

1), Thane and hence assessment may kindly be quashed. 9. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal.” 2. All these appeals have been filed late and the appeals are accompanied by applications for the condonation of delay. It has been submitted that the assessee

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

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

1), Thane and hence assessment may kindly be quashed. 9. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal.” 2. All these appeals have been filed late and the appeals are accompanied by applications for the condonation of delay. It has been submitted that the assessee

DINESH JAT,SAGAR vs. CIT(A), NFAC

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

delay may kindly be condoned and the appeals admitted for hearing. After considering the applications of the assessee and the affidavits sworn by him, we admit the appeals for adjudication in the interest of justice. 3. The facts of the case are that the assessee did not file a return of income for the assessment year

DINESH JAT,SAGAR vs. CIT (A), SAGAR

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

delay may kindly be condoned and the appeals admitted for hearing. After considering the applications of the assessee and the affidavits sworn by him, we admit the appeals for adjudication in the interest of justice. 3. The facts of the case are that the assessee did not file a return of income for the assessment year

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

15 09 2025 Date of pronouncement: 17 09 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This bunch of four appeals by the assessee in ITA. Nos. 158 & 159/JAB/2023, pertaining to the A.Y. 2016-17 and ITA. Nos. 160 & 161/JAB/2023, pertaining to A.Y. 2017-18 against the different orders of learned Commissioner Income Tax (Appeals) [hereinafter referred

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

15 09 2025 Date of pronouncement: 17 09 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This bunch of four appeals by the assessee in ITA. Nos. 158 & 159/JAB/2023, pertaining to the A.Y. 2016-17 and ITA. Nos. 160 & 161/JAB/2023, pertaining to A.Y. 2017-18 against the different orders of learned Commissioner Income Tax (Appeals) [hereinafter referred

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

15 09 2025 Date of pronouncement: 17 09 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This bunch of four appeals by the assessee in ITA. Nos. 158 & 159/JAB/2023, pertaining to the A.Y. 2016-17 and ITA. Nos. 160 & 161/JAB/2023, pertaining to A.Y. 2017-18 against the different orders of learned Commissioner Income Tax (Appeals) [hereinafter referred

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

15 09 2025 Date of pronouncement: 17 09 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This bunch of four appeals by the assessee in ITA. Nos. 158 & 159/JAB/2023, pertaining to the A.Y. 2016-17 and ITA. Nos. 160 & 161/JAB/2023, pertaining to A.Y. 2017-18 against the different orders of learned Commissioner Income Tax (Appeals) [hereinafter referred

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR vs. SHRI MANISH KUMAR SARAOGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

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

delay of 294 days in filing the C.O. is condoned. 3. The Ld. Counsel for the Assessee submitted that, the issue of validity of the Assessment Order on the ground that no notice u/s 143(2) of the Act was not issued to the Assessee has been decided in Assessees’ own case in I.T.(SS)A. Nos.15 to 20/JAB/2019 (Naresh

JOINT COMMISSIONER OF INCOME TAX (IN- SITU), CENTRAL CIRCLE, JABALPUR, JABALPUR vs. MANISH KUMAR SAROGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

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

delay of 294 days in filing the C.O. is condoned. 3. The Ld. Counsel for the Assessee submitted that, the issue of validity of the Assessment Order on the ground that no notice u/s 143(2) of the Act was not issued to the Assessee has been decided in Assessees’ own case in I.T.(SS)A. Nos.15 to 20/JAB/2019 (Naresh

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”

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 11 not given and can not be disallowed u/s 143(1

JAINAM GROUP CHHINDWARA,CHHINDWARA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

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

15,00,000/- had been deposited in cash. Perusal of the assessee's return,\nshowed that the assessee had nil turnover, but the balance-sheet showed that\npartner's capital stood at Rs.95,98,350/-. However, there were no mention of\nextent of introduction of capital by each partner and therefore, the ld. AO\nconcluded that the credits

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

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

1. That the NFAC has grossly erred in facts and circumstances of the case to reject the application of condonation of delayed as the administrators are arrested and unable to file the appeal in due time during the assessment and appeal proceeding. 2. That the NFAC has grossly erred in facts and circumstances of the case to dismiss the appeal

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

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

1. That the NFAC has grossly erred in facts and circumstances of the case to reject the application of condonation of delayed as the administrators are arrested and unable to file the appeal in due time during the assessment and appeal proceeding. 2. That the NFAC has grossly erred in facts and circumstances of the case to dismiss the appeal

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

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

1. That the NFAC has grossly erred in facts and circumstances of the case to reject the application of condonation of delayed as the administrators are arrested and unable to file the appeal in due time during the assessment and appeal proceeding. 2. That the NFAC has grossly erred in facts and circumstances of the case to dismiss the appeal

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

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

1. That the NFAC has grossly erred in facts and circumstances of the case to reject the application of condonation of delayed as the administrators are arrested and unable to file the appeal in due time during the assessment and appeal proceeding. 2. That the NFAC has grossly erred in facts and circumstances of the case to dismiss the appeal

GAURAV SINGH,SATNA vs. ITO-WARD SATNA, SATNA

In the result, the appeal is allowed

Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q

condone the delay in filling the Form No. 67 and the CIT(A) has confirmed the action of A.O and dismissed the appeal. We find in respect of foreign tax credit (FTC), the assessee is required to file Form.no. 67 with details of the statement of income from a country or specified territory outside India and foreign tax credit

SURYA KUMAR GUPTA,ITARSI vs. INCOMETAX OFFICER WARD 1, ITARSI

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2018-19 Surya Kumar Gupta, Vs. Income Tax Officer, Prop. Gupta Jewellers, Sarafa Bazar Ward-1, Itarsi

15,16,430/- on this account. Notices under section 142(1) were issued where the assessee was asked to explain the source of this excess stock worth Rs.15,16,430/- and why the same should not be brought to tax under the provisions of section 69 of the Income Tax Act. The assessee failed to submit a response