JILA SAHKARI KENDRIYA BANK KARAMCHARI SAKH SAHKARI SAMITI,SATNA vs. ASSISTANT COMMISSIONER OF INCOMETAX, KATNI

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalejila Sahkari Kendriya Bank Vs National E Karamchari Sakh Sahkari Assessment Samiti Maryadit Satna, Center, Income Tax Sahkar Bhawan, Behind Department, New Green Talkies, Pushpraj Delhi Colony, Satna (M.P)-485001. Acit, Katni (Appellant) (Respondent) Pan No. Aabaj4497Q Assessee By None Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 12/09/2023 Date Of Pronouncement 20/09/2023

disallowing the amount of Rs.1,84,110/- for non- 4 | P a g e fulfilment of requisite conditions laid down to claim deduction u/s 80P(2)(d) of the Income Tax Act, 1961. The sum payable/refund of any amount due on the basis of the assessment is determined as per the demand notice.” 4. On further appeal, Ld.CIT(A) upheld

SANJAY KUMAR AGRAWAL ,SATNA vs. ASST. COMMISSIONER OF INCOMETAX CIRCLE, SATNA

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Sanjay Kumar Agarwal V. Acit Circle Satna Blooms Campus, Nh-75, Panna Aayakar Bhawan, Civil Road, Satna (Mp)-485001. Lines, Satna, Mp-485001. Tan/Pan:Ackpa2596H (Appellant) (Respondent) Appellant By: Shri Sanjay Mishra, Adv Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 19 08 2025 Date Of Pronouncement: 21 08 2025 O R D E R

3. That, there was sufficient reasons due to which the assessee could not appear before the first appellant authority before passing the order dated 11.09.2024. 4 That, the Ld. First appellate authority is totally unjustified in sustaining the addition of Rs. 8153072/- on account of additions made under various heads. Page 2 of 8 5 Under the facts and circumstances

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

3 or section 3A or an institution notified under section 46 of the State Financial Corporations Act, 1951 (63 of 1951); (c) "State industrial investment corporation" means a Government company within the meaning of section 617 of the Companies Act, 1956 (1 of 1956), engaged in the business of providing long -term finance for industrial projects and eligible for deduction

RAMJIDAS BUDHRAJA CHARITABLE TRUST (SGM),CHHINDWARA vs. INCOME TAX OFFICER EXEMPTION, JABALPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

4. The attention of your good self is invited to Section 12A(2) of the Act. Sub- section (2) of Section 12A reads as under:- I.T.A. No.235/JAB/2025 Assessment Year: 2015-16 10 "(2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation

INCOME TAX OFFICER WARD-1, CHHINDWARA vs. M. P. RASTRIYA KOYLA KHADAN MAJDOOR SANGH COLLIERY EMPLOYEE COOPERATIVE SOCIETY, CHHINDWARA

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

3) provides for non- overlapping of deduction with other specified deductions u/s. VI-A, and sub- section (4) specifies the excluded entities. Sub-section (2), as shall be seen, is divided into six parts, categorised as clauses (a), (b), (c), (d) (e) and (f). Each one of these clauses deals with different types of co-operative societies engaged in different

SUDEEP PANDYA L/H LLA JAYESH PANDEYA,CHHINDWARA vs. PR.COMMISSIONER OF INCOME TAX, JABALPUR

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

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesudeep Pandya L/H, Vs. Pr.Cit, Smt.Ila Jayesh Centralrevenuebuilding, Pandya, Napier Town, 14-15 Patni Jabalpur-482002, Complex, Madhya Pradesh. Parasiya Road, Chhindwara-480001 Madhya Pradesh. Pan/Gir No. : Ahkpp7408G Appellant .. Respondent Assessee By : Shri G.N Purohit.Sr.Adv & Smt.Uma Parashar. Adv.Ar Respondent By : Shri Saad Kidwai.Cit-Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 12.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Principal Commissioner Of Income Tax (Pr.Cit) Jabalpur Passed U/Sec 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: Sudeep Pandya L/H Ila Jayesh Pandya Jabalpur. 1 The Learned Pcit Has Erred In Law & On Facts Of The Case In Passing An Order Under Section 263 Against A Dead Person, The Notice Of Hearing Where Issued In The Name Of Deceased & Were Not Served On The Legal Here The Order Passed Under Section 263 Is Illegal Without Jurisdiction & Void Ab-Intio Same Should Be Placed Into Toto.

4. Therefore, proceedings under section 263 of the Income Tax Act were initiated by issuing a show-cause e-notice dated 01/12/2021 through ITBA with DIN giving the assessee an opportunity of being heard on 16/12/2021. The physical copy of the said e-notice was also sent through speed post and the same was got delivered on 13/12/2021. Looking

LATE SHRI TIRATH RAJ SINGH,THROUGH LEGAL HEIR SHRI GYANENDRA SINGH, VIDEH NIKUNJ, NEAR JAWAHAR PARK, SIDHI(M.P),SIDHI vs. INCOME TAX OFFICER -2, , REWA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2008-09 Late Shri Tirath Raj Singh, Vs. Income Tax Officer-2, Through Legal Heir Shri Rewa (Mp) Gyanendra Singh, Videh Nikunj, Jawahar Park, Sidhi (Mp) Pan : Ajkps7948G (Appellant) (Respondent) Appellant By Shri H.S. Modh, Advocate Respondent By Shri Ravi Mehrotra, Sr. Dr Date Of Hearing 10/07/2023 Date Of Pronouncement 21/07/2023

4 assessee has failed to explain the reasons of making payment in parts and below Rs.20,000/-, I disallow and add such payments, except one payment amounting to Rs. 30,360/- to the income so assessed u/s. 143(3) vide assessment order dated 19/11/2010 Total Income is computed as under: Income assessed vide order dated 19/11/2010. Rs.456,620/- Add: Disallowance

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE SAGAR, SAGAR vs. SHRI RISHAV KUMAR JAIN, SAGAR

In the result, the appeal of the Revenue is partly allowed

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

section 145(3) of the Act and disallowed 50% expenses. It is found that the learned CIT(A) while holding the tractor expenses of Rs.10,54,750/- as reasonable, has not relied on any of the documents. Considering the above facts and circumstances, we find reasonable to restrict the disallowance to Rs.2,00,000/- instead of Rs.10

RENU ANANDANI,JABALPUR vs. NFAC, NFAC, DELHI

In the result, the appeal is allowed for statistical purposes

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

3) r.w.s. 263 dated 2.03.2022 was passed based on the directions above, the order of the AO was as per law and therefore, he declined to interfere with the same, while noting that no appeal had been preferred against the order under section 263. Accordingly, he came to dismiss the appeal of the assessee. 4. Aggrieved by this summary disposal

INCOME TAX OFFICER, WARD-1(1), JABALPUR, JABALPUR vs. SHAKTI MAHILA SANGH BAHU-UDDESHIYA SAHKARI SAMITI MARYADIT, MAJHOLI

In the result, the appeal of the Department is dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-2017-18 Income Tax Officer, Ward- Vs Shakti Mahila Sangh Bahu-Uddeshiya 1(1), Jabalpur, M.P. Sahkari Samiti Maryadit, Majholi Pan:Aafas3026A (Appellant) (Respondent)

disallowing the deduction under section 80P in respect of this income. Hence, the addition made was deleted. 4. The Department was aggrieved with such order of the ld. CIT(A) and had accordingly filed this appeal. However, on the appointed date of hearing, Sh. Alok Bhura, Sr. DR, invited our attention to invited our attention to the Circular No.9/2024 dated

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)

disallowance in the year under consideration is bad in law. ADDITIONAL GROUND 5. The AO was not justified in passing order under section 147 of the Act without issuing any notice under section 148 as the notice issued under section 148 was not issued to anybody as apparent from the portal. 6. The AO was not justified in passing order

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)

disallowance in the year under consideration is bad in law. ADDITIONAL GROUND 5. The AO was not justified in passing order under section 147 of the Act without issuing any notice under section 148 as the notice issued under section 148 was not issued to anybody as apparent from the portal. 6. The AO was not justified in passing order

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

3. Considering the fact that the gratuity and pension Rs.53328/- is not covered in section 43B, learned CIT(A) erred in confirming disallowance of this amounts u/s 43B. 4

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

3. Considering the fact that the gratuity and pension Rs.53328/- is not covered in section 43B, learned CIT(A) erred in confirming disallowance of this amounts u/s 43B. 4

ULTRA CLEAN AND CARE SERVICES P LTD. ,JABALPUR vs. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR, JABALPUR

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

disallowance is not justified it is contrary to the provisions of section 43B,the entire addition should be quashed. 3. The addition has been made without affording opportunity to the assessee is devoid of natural justice should be deleted. 4

ULTRA CLEAN AND CARE SERVICES P LTD. ,JABALPUR vs. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR, JABALPUR

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

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

disallowance is not justified it is contrary to the provisions of section 43B,the entire addition should be quashed. 3. The addition has been made without affording opportunity to the assessee is devoid of natural justice should be deleted. 4

M/S NARSINGH EXTRACTION & ALLIED PRODUCTS P. LTD,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. Narsingh Extraction & Vs Asst.Cit, Allied Products P.Ltd., Circle-2(1), 389, Gupteshwar Ward, Jabalpur Madan Mahal, Jabalpur. (Appellant) (Respondent) Pan No. Aabcn2387H Assessee By Shri Neeraj Agrawal, Ca Revenue By Shri Saad Kidwai, Cit Dr Date Of Hearing 20/09/2023 Date Of Pronouncement 22/09/2023

3. The Id AO erred in holding that commodity trading loss of Rs. 4,14,46,993/- is speculative loss and disallowing the same. Without prejudice to above and in alternative the Id AO should have carried forwarded commodity trading loss of Rs. 4,14,46,993/-. 4. That on the facts and in the circumstances of the case

INCOME TAX OFFICER, WARD-1, CHHINDWARA vs. SHRI SIDDHIVINAYAK EDUCATION SOCIETY, CHHINDWARA

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

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

4. Shri Neeraj Treasurer Treasurer 30,000/- 3,60,000/- 3 Shri Sidhivinayak Education Society Gupta s/o p.m Suresh Gupta 5. Shri Vicky Secretary Secretary 30,000/- 3,60,000/- Gupta s/o p.m Shri Suresh Gupta 6. Shri Swapnil HR HR 30,000/- 3,60,000/- Gupta p.m Total 21,60,000/- 8. On the other hand