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

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

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

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”

154 and 250 of the Act. The assessee has raised the following grounds of appeal: 1. That the commissioner Appeals faceless erred in not condoning the delay in filling 10B audit report up loaded belatedly by C.A. on 26.02.2020, whereas it was signed by C.A. on 20.06.2018 and the assesse dully added C. A for up loading Sri Namiyun Paraswanath

UTTAM KRISHNANI,REWA vs. ASSISTANT COMMISSIONER OF INCOME TAX , KATNI

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

Bench: Shri Anadee Nath Misshra

154 read with section 143(3) of the Act on 24/11/2022 and levied the tax @77.25% instead of 30% as a normal rate by applying the provisions of section 115BBE of the Act. Being aggrieved, the assessee filed appeal against the rectification order in the office of learned CIT(A). Vide order dated 30/09/2024, the assessee’s appeal was dismissed

ADMINISTRATIVE OFFICER , CUSTOMS & CENTRAL EXCISE ,JABALPUR vs. ITO (TDS)-2, JABALPUR, JABALPUR

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

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

condone the delay and admit the appeals. 3. Since the issues involved in these appeals are common and identical, hence are clubbed, heard and consolidated order is passed. For the sake of convenience, we shall take up the ITA No.4/JAB/2023 for the A.Y.2013-14(Quarter-4) as a lead case and the facts narrated. The assessee has raised the following grounds

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.

1. That the CIT(appeals) erred in rejecting the claim of refund of Rs. 69290/- on the basis of alleged non-filling of ITR whereas the assesse claiming exempt income u/s 10(23C)(iiiab) also being substantially financed by the Govt., without referring section 139(4) (e), which require filling of ITR mandatory w.e.f 1.4.2016 i.e. from