KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

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

2 A.Y. 2017-18 Krishna Construction Company a normal rule, delay should be condoned. Finally, it was prayed that the appeal should be admitted because the assessee did not benefit from filing the appeal belatedly. We have duly considered the aforesaid matter, it appears that the decision of the ld. CIT(A) to dispose the appeal without giving any notice

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

2,12,429/- representing surplus out of 15% of Rs 19,91,638/- also results in nil income chargeable to tax. 4. Non-Capital Expenditure of Rs 1,13,23,157/- if clubbed with 15% of total receipts of Rs 1,32,77,585.25 comes to Rs 1,33,14,795/-, henceforth excess of income over expenditure comes

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)

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 is A.Ys. 2013-14 to 2015-16 Brahtakar Krishi Sakh Sahkari Samiti Maryadit a Society constituted and governed by the provisions of the Cooperative Society Act, 1950, to act as an intermediary between

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)

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 is A.Ys. 2013-14 to 2015-16 Brahtakar Krishi Sakh Sahkari Samiti Maryadit a Society constituted and governed by the provisions of the Cooperative Society Act, 1950, to act as an intermediary between

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

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”

section 11 can not be denied, being merely procedural defect which is rectifiable. Also relied on M.P. High Court (1998)230 ITR 0714- filling of audit report being directory and can be filed up to assessment stage. 3) That the commissioner appeals faceless erred in confirming order of CIT(exemption) u/s 119(2) dated 11.09.2020 denying condonation of delay being

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

2. The facts of the case are that the assessee is proprietor of M/s Gupta Jewellers, Sarafa Bazar, Itarsi and a survey under section 133A of the Income Tax Act was carried out at the business premises of the assessee on 15.03.2018. During the course of survey, inventory of stocks amounting to Gold of Rs.1,35,685/- and Silver

RAVIKANT KHARE,TIKAMGARH vs. INCOME TAX OFFICER WARD , TIKAMGARH

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

Bench: Shri Anadee Nath Misshra

2 on 25/12/2018 under section 143(3)/147 of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at Rs.8,21,120/- by making addition of Rs.2,15,000/- on account of unexplained money u/s 69A of the Act and Rs.4,26,000/- on account of unexplained money

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)

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 without considered the merits of case. 3. That the National Faceless Assessment Unit of Income Tax department has grossly

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)

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 without considered the merits of case. 3. That the National Faceless Assessment Unit of Income Tax department has grossly

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)

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 without considered the merits of case. 3. That the National Faceless Assessment Unit of Income Tax department has grossly

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)

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 without considered the merits of case. 3. That the National Faceless Assessment Unit of Income Tax department has grossly

SANJAY KUMAR AGRAWAL,KOTMA vs. ACIT,CIRCLE,KATNI, KATNI

In the result, the assessee’s appeal is allowed

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

section 144 of the Income Tax Act, 1961 (‘the Act’, hereinafter) dated 04/12/2018 for Assessment Year (AY) 2016-17. 2. The appeal was heard on 27/05/2022 on the aspect of condonation of delay; the appeal being time barred by 50 days. Subsequently, vide order dated 02/06/2022, the delay was condoned in view of the decision by the Apex Court

RAJENDRA SAHU,KATNI vs. INCOME TAX OFFICER-1, , KATNI

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

15,70,000/- u/s 69. (6) The appellant reserves the right to add, amend or alter any grounds of appeal.” 2. It is observed that the appeal is delayed by 5 days. A condonation application has been filed by the assessee in which it has been submitted that since the wife of the assessee was suffering from various medical problems