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

disallowed for mere delay in compliance of a procedural provision. 14. The learned Departmental Representative reiterated the stand of the Revenue that rule 128(9) of the Rues, is mandatory and hence the Revenue authorities were justified in refusing to give FTC. He also submitted that the issue was debatable and cannot be subject matter of decision in Sec. 154

KRISHI UPAJ MANDI SAMITI ,NARSINGPUR vs. ASST. COMMISSIONER OF INCOMETAX, CIRCLE 2(1), JABALPUR

In the result, both the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

Section 43B of the Act clearly provides that any expense which is claimed and not paid before the date of furnishing the return of income u/s 139(1) of the Act is not to be allowed as expense. Therefore it is held that the AO correctly made addition of Rs.53,328/- on account of disallowance

KRISHI UPAJ MANDI SAMITI,NARSINGPUR vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, both the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

Section 43B of the Act clearly provides that any expense which is claimed and not paid before the date of furnishing the return of income u/s 139(1) of the Act is not to be allowed as expense. Therefore it is held that the AO correctly made addition of Rs.53,328/- on account of disallowance

GLOBAL FOUNDATION FOR MEDICAL EDUCATIONAL & RESEARCH,JABLPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, the appeal of the assessee is dismissed

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

section 143(1) dated 5.02.2021. The grounds of appeal are as under:- “1. On the facts & circumstances of the case, Ld. JCIT(A) erred in ignoring the fact that demand raised in intimation u/s 143(1) on account of disallowance of expenditure made towards attainment of objects of society being registered u/s 12A has already been allowed

M/S R S CARGO,,SATNA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CENTRE, BANGALORE, BANGALORE

In the result, the assessee’s appeal is allowed

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

section 154 of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2017-18 dated 14/5/2019. The Arguments 2. Sh. Bardia, the ld. Counsel for the assessee, would, at the outset, submit that the issue arising in the instant appeal, i.e., the maintainability in law of the adjustment to the returned income in respect of employee

M/S. R M SALES AND SERVICES PRIVATE LIMITED,SATNA vs. INCOME TAX OFFICER, WARD-2 , SATNA

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

Bench: Shri Kul Bharatassessment Year: 2019-20 M/S. R.M. Sales & Services V. Income Tax Officer, Pvt. Ltd. Ward-2 Delha Mod, Sarla Nagar, Maihar Civil Lines, Satna - Distt. Satna-485772 (Mp). 485001. Pan:Aadcr5893G (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 07 01 2025 Date Of Pronouncement: 08 01 2025 O R D E R

154 of Income Tax Act, 1961 in disallowing the claim made by the appellant aggregating to Rs 2,87,332/comprising of employee’s contribution of PF Rs 2,68,582/- and Gratuity of Rs 18,750/- by applying section

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 not given and can not be disallowed u/s 143(1) being disputable by the CPC as not being prima facie disallowable and treating the same as gross income for levying the tax Rs. 349690/-.Relied on Serum Institute case (2018) TTJ 0820 (Rune Trib) and Shri Guru Singh Sabha (2018) 068 ITR (Trib) 0394 Delhi ITAT. 5) That

M/S A R TRANSPORT,SATNA vs. ASSISTANT DIRECTOR OF INCOME TAX, WARD 2 SATNA.CENTRAL PROCESSING CENTRE,BANGALORE, KARNAATAKA

In the result, the assessee’s appeal is allowed

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon’Bleassessment Year: 2019-20 A R Transport, Assistant Director Of Income Vs. Tax, Central Processing Satna, (M.P.) Centre, Bangalore [Pan : Aayfa 6634L] (Appellant) (Respondent) Appellant By Written Submissions Respondent By Sh. Rajesh Kumar Gupta, Sr. Dr Date Of Hearing 07/04/2022 Date Of Pronouncement 07/04/2022

disallowed in computing his total income under the Act. [3. We have heard the parties, and perused the material on record. 3.1 Our first observation in the matter is that the issue at hand is, in view of the several decisions to the contrary, debatable, and therefore could not have been made under section 143(1), even as clarified

PRIMO PICK PACK PRIVATE LIMITED,JABALPUR vs. DEPUTH COMMISSIONER OF INCOME TAX CPC , BANGALORE OFFICER ISACIT, CIRCLE2(1) JABALPUR, JABALPUR

In the result, the appeals by the assessees are allowed

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

154. The only manner, therefore, available for the Revenue to effect an adjustment u/s. 143(1)/154 is where the Explanations to section 36(1)(va) and s. 43B(b), inserted by Finance Act, 2021, which attempt to resolve the issue of the employee’s contribution to the employee welfare funds as being governed by section

GEOMIN INDUSTRIES PRIVATE LIMITED,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME 2(1)CPC TAX,CPC, , JABALPUR

In the result, the appeals by the assessees are allowed

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

154. The only manner, therefore, available for the Revenue to effect an adjustment u/s. 143(1)/154 is where the Explanations to section 36(1)(va) and s. 43B(b), inserted by Finance Act, 2021, which attempt to resolve the issue of the employee’s contribution to the employee welfare funds as being governed by section

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, CHHINDWARA vs. SHRI SHEVENDRA SINGH PARIHAR, BALAGHAT

In the result, the appeal of the Revenue is dismissed

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

disallowance was restricted by the learned CIT(A) @10% out of the expenditure pertaining to mine development and sub-contract. The said approach of CIT(A) is found to be reasonable which requires no interference at the hands of this Tribunal as the Department has not pointed out any defect in the books of account. Accordingly, ground

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR vs. M/S. JABALPUR HOSPITAL & RESEARCH CENTER, JABALPUR

In the result, the appeal filed by the revenue is dismissed and the Cross objections filed by the assessee are partly allowed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaledcit, Vs. Jabalpur Hospital & Central Circle, Researchcentre,Pvtltd Ramnath Russel Crossing, Building,Napier Town, Napier Town, Jabalpur-482001, Jabalpur-482001 Madhya Pradesh. Madhya Pradesh Pan/Gir No. : Aabcj1959K Appellant .. Respondent Co.No.04/Jab/2019 (A.Y. 2016-17) (In Ita No.19/Jab/2019) Jabalpur Hospital & Vs. Dcit, Research Centre Pvt Ltd, Central Circle, Russel Crossing, Ramnath Napier Town, Building,Napier Town, Jabalpur-482001. Jabalpur-482001. Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aabcj1959K Appellant .. Respondent

disallowances and surrender of income and the additions are made without any evidences and no adequate opportunity of hearing was provided. The Ld. AR emphasized on the each ground of appeal of the revenue and made exhaustive submissions on the disputed issues and the Ld.AR supported the order of the CIT(A) to the ITA No. 19/JAB/2019 & CO. 04/JAB/2019

NARENDRA AGRAWAL,JABALPUR vs. ITO-WARD 1 (2),, JABALPUR

In the result, the both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 25 & 26/Jab/2023 (A.Y: 2012-13 & 2016-17) Narendra Agrawal, Vs. Ito, Ward 1(2), 932, Wright Town, Annexe Building, Jabalpur 482001, Aayakar Bhavan, Madhyapradesh. Jabalpur, Madhyapradesh. Pan/Gir No. : Adopa3476D Appellant .. Respondent Appellant By : Shri.Sapanusrethe, Adv.Ar Respondentby : Shri.Shiv Kumar.Sr. Dr Date Of Hearing 14.09.2023 Date Of Pronouncement 15.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Two Appeals Are Filed By The Assessee Against The Different Orders Of The National Faceless Appeal Centre, Delhi / Cit(A) & Passed The Order U/Sec 250 Of The Act.

Section 43B. Since, the said challans go to the root of the matter and is the most crucial evidence involved in the case, it is humbly requested before the Hon'ble Bench to accept Additional evidence under Rule 29 of the Income Tax Act. 4. The appellant craves for leave to amend, add to or omit any ground