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

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

delay in filing of such Form, the same should be got condoned by the concerned jurisdictional Commissioner of Income Tax u/s 119(2)(b) of the Act. In the present case, there is no evidence on record that the appellant filed any such condonation petition before the Commissioner. CPC was therefore justified in disallowing

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

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)

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 the Statement Government (of Madhya Pradesh) and farmers, for purchase of wheat and paddy on behalf

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)

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 the Statement Government (of Madhya Pradesh) and farmers, for purchase of wheat and paddy on behalf

RAJEEV MISHRA,SEONI vs. INCOME TAX OFFICER WARD, SEONI, SEONI

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

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

condone the delay and admit the appeal for hearing. 4. The facts of the case are that the case of the assessee was selected for scrutiny under CASS for verification of AIR information according to which the assessee had purchased land. The ld. AO observed that with regard to a sum of Rs.701000/-, the assesseee submitted a written response that

CHHAYA MASURKAR,BALAGHAT vs. NFAC, ITO BALAGHAT, BALAGHAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless Appeal 1, Ward No. 9, Ram Mandir Center (Nfac) Road, Katangi, Balaghat (Mp)- Delhi (Jurisdiction Officer, 481445. Income Tax Officer, Balaghat (Mp)-110001. Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (A) The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac)- Delhi, Dated 23.02.2024 For The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

condonation of delay application in spite of having reasonable case as submitted by assessee henceforth the order of CIT(A) may kindly be quashed. 2. On the facts & circumstances of the case LD CIT(A) has erred in not deciding the issue on merit & simply rejecting the appeal by disallowing

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)

condoning delays in previous years, we hold that in a situation where the assessee had clearly indicated its intent to avail a concessional rate, the claim under section 115BAA ought not to have been disallowed

ANIL KUMAR JAIN,BINA vs. INCOME TAX OFFICER BINA, BINA

In the result, the appeal of the assessee is dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Anil Kumar Jain, Vs. Ito, Bina 7, Shrut Nilay Chaitanya Dham, Bina, Madhya Pradesh Pan:Abzpj8271G (Appellant) (Respondent) Assessee By: Sh. Sapan Usrethe, Advocate Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 19.05.2025 Date Of Pronouncement: 21.05.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Dated 14.03.2023 Under Section 250 Of The Income Tax Act, 1961 Dismissing The Appeal Of The Assessee Against The Order Of The Ito, Bina Dated 22.12.2017. The Grounds Of Appeal Are As Under:- “1. That On The Facts & In The Circumstances Of The Case The Order Of The Learned Lower Authorities Are Vitiated On Several Grounds Hence The Same May Kindly Be Quashed. 2. That The Delay In Filing Of Appeal Be Kindly Condoned. 3. That The Order Of The Learned Lower Authorities Passed Are Unlawful & Illegal. 4. That The Learned Lower Authorities Were Not Justified In Not Allowing Proper & Meaningful Opportunity Of Being Heard. Also The Learned Cit (Appeals), National Faceless E-Appeal Centre, Was Also Not Justified In Not Allowing Any Opportunity Of Personal Hearing Through Digital Media Before Confirming The Disallowance. 5. That The Various Findings Of The Learned Lower Authorities Are Opposed To The Facts Hence The Same May Kindly Be Quashed.

delay in filing of Appeal be kindly condoned. 3. That the order of the learned lower authorities passed are unlawful and illegal. 4. That the learned lower authorities were not justified in not allowing proper and meaningful opportunity of being heard. Also the Learned CIT (Appeals), National Faceless E-Appeal Centre, was also not justified in not allowing any opportunity