AMIT KUMAR YADAV,SEONI vs. INCOME TAX OFFICER, SEONI

In the result, the assessee’s appeal in ITA No

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

delay in filing the appeal was condoned, then the penalty order under section 272A(1)(d) would not remain sustainable. He admitted that the assessee should have simultaneously filed these appeals, but held that in the circumstances, the penalties were not sustainable and therefore, pleaded that the same should have been held in abeyance pending the decision on the assessment

SPARSH ASSOCIATION OF DEVELOPMENT PROFESSIONALS & CONSULTANTS,REWA vs. ASSTT COMMISSIONER OF INCOME TAX, REWA

In the result, the appeal of the Revenue is dismissed”

condonation of delay filed by the petitioner before the respondent is allowed. 6. The respondent is now directed to process the return in accordance with law. It is noticed that no assessment is framed and only an intimation under Section 143(1) of the Act was issued. No scrutiny could be carried out by the respondent since the audit report

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)

delay petition that had been filed. 7. We have duly considered the facts and circumstances of the case. While the order of the ld. AO is extremely cryptic, perusal of the condonation petition filed by the assessee shows that the assessee did not comply with the notices issued under section

NAGENDRA PRATAP SINGH,SINGRAULI vs. ITO, SINGRAULI

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Nagendra Pratap Singh V. Income Tax Officer Prop. M/S. Prem Kanta Indane, Itd, Singrauli-486788 Old Dudhichua Road, Singrauli- 486788. Tan/Pan:Asaps8528D (Appellant) (Respondent) Appellant By: None Respondent By: Shri N. M. Prasad, Sr. Cit(Dr-1) Date Of Hearing: 20 08 2025 Date Of Pronouncement: 28 08 2025 O R D E R

7. From the above findings, it transpires that that the appeal of the assessee has been dismissed purely on the basis of delay without considering the reasons for such delay. It is well settled by the authority on the judgment of the Hon’ble Apex Court that the application seeking condonation of delay should not be rejected in a mechanical

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

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 consider is arbitrary and bad in law. 8. That

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

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 consider is arbitrary and bad in law. 8. That

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

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 consider is arbitrary and bad in law. 8. That

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

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 consider is arbitrary and bad in law. 8. That

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)

7. The AO was not justified in passing order under section 147 of the Act without appreciating that notice issued under section 148 of the act is invalid as it was issued after 01.04.2021 and as per amended act the approval given by the PCIT is invalid in view of section 151 of the IT Act and this issue

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)

7. The AO was not justified in passing order under section 147 of the Act without appreciating that notice issued under section 148 of the act is invalid as it was issued after 01.04.2021 and as per amended act the approval given by the PCIT is invalid in view of section 151 of the IT Act and this issue

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

condone the delay in filing Form 10B. I.T.A. No.186/JAB/2024 Assessment Year:2020-21 9 5.3 As regard appellant’s appeal against taxing the entire receipts instead of taxing the income over expenditure, it is stated that facts involved in the issue is that the appellant had disclosed gross receipts of Rs.1,27,76,341/- in the ITR and claimed expenses

YUVIKA ALLOYS,JABALPUR vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

In the result, the assessee‟s appeal is allowed for statistical purposes

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Bleassessment Year: 2016-17 Yuvika Alloys, Income Tax Officer, Vs. Ward -1(1), Jabalpur Jabalpur [Pan : Aabfy 1482H] (Appellant) (Respondent) Appellant By Shri Rajeev Nema, Advocate Respondent By Sh. S.K. Halder, Sr. Dr Date Of Hearing 23/02/2022 Date Of Pronouncement 08/03/2022

7 (seven) days by the ld. CIT(A) in filing the appeal before him. The reason for the said delay is stated as “sickness” (para 4 of the impugned order). It is, thus, not understood as to how does the ld. CIT(A), vide para 5 of its order, states of no reason for the delay having been specified

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

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

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

condoned; and the appeal is admitted for hearing. (B.1) In this case, order under section 271B of the I.T. Act was passed by the Assessing Officer (“AO”, for short) levying penalty amounting to Rs.1,50,000/-, by the AO vide order dated 28.03.2019 passed u/s 271B of I.T. Act. The relevant portion of the order is reproduced below: - “Penalty show

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”

condonation of delay in filling the Sri Namiyun Paraswanath Jain Swetamber Manidhari Trust. Jabalpur . Form.No.10B and dismissed the assessee appeal. Aggrieved by the order of the CIT(A), the assessee has filed an appeal before the Honble Tribunal. 4. At the time of hearing, the Ld.AR submitted that the CIT(A) has erred in not considering the facts that

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

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