SHISHU KALYAN SHIKKHA SAMITI, MAHASAMUND,MAHASAMUND vs. INCOME TAX OFFICER, EXEMPTION WARD, RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.164/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Shishu Kalyan Shikkha Samiti Panchsheel Nagar, Mahasamund, Chhattisgarh-493 445 Pan: Aants0821N ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Exemption Ward, Raipur (C.G) ……""यथ" / Respondent

charitable trust is located at Mahasamund which is small town where the staff are not conversant with the usage of Income Tax portal as well as emails. This is the reason for which the delay of 6 days occurred in filing the appeal before the Ld. CIT(Appeals)/NFAC. That as evident from Para 4 of the order

VAKRANGEE FOUNDATION, RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.196/Rpr/2023 िनधा"रण वष" /Assessment Year: 2017-18 Vakrangee Foundation Vs Assessing Officer, 103, 1St Floor, Golden Park, Vip Exemption Circle, Estate, Vidhan Sabha Road, Raipur (Cg) Raipur (Cg) Pan: Aaaav8441K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri G.S.Agarwal, Ca राज"व क" ओर से /Revenue By : Shri Satya Parakash Sharma, Sr.Dr सुनवाई क" तार"ख / Date Of Hearing : 08/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 12/09/2023

penalty levied by the learned AO u/s 271B at 2 Rs.1,50,000/- for not getting the audit u/s 44AB, though, the appellant is a Charitable Trust

SRI SAI BABA SANSTHAN, BHILAI,DURG vs. INCOME TAX OFFICER, EXEMPTION-II, RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.540 & 541/Rpr/2025 "नधा"रण वष" /Assessment Years : 2012-13 & 2013-14 Sri Sai Baba Sansthan Sai Mandir, Avenue-B, Civic Center, Sector-6, Bhilai-490 006 (C.G.) Pan: Aadts8938G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Exemption-Ii, Raipur (C.G.) ……""यथ" / Respondent

charitable activities are also conducted as per the memorandum of association and bye-laws of the said trust. 3. Coming to the merits of the matter, the Ld. Counsel for the assessee submitted that these two cases pertains to A.Ys.2012-13 and 2013-14 regarding penalty

SRI SAI BABA SANSTHAN, BHILAI,DURG vs. INCOME TAX OFFICER, EXMP-II, RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.540 & 541/Rpr/2025 "नधा"रण वष" /Assessment Years : 2012-13 & 2013-14 Sri Sai Baba Sansthan Sai Mandir, Avenue-B, Civic Center, Sector-6, Bhilai-490 006 (C.G.) Pan: Aadts8938G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Exemption-Ii, Raipur (C.G.) ……""यथ" / Respondent

charitable activities are also conducted as per the memorandum of association and bye-laws of the said trust. 3. Coming to the merits of the matter, the Ld. Counsel for the assessee submitted that these two cases pertains to A.Ys.2012-13 and 2013-14 regarding penalty

SHRI SHRI MAHESH KUMAR DUHLANI,KORBA(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , KORBA, KORBA(CG)

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 92/Bil/2017 "नधा"रण वष" / Assessment Year : 2011-12 Shri Mahesh Kumar Duhlani Main Road, P. O. Katoghora, Distt. Korba (C.G) Pan : Aejpd4102K .......अपीलाथ" / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax, Circle Mahanadi Complex, Niharika Road, Korba (Cg) ……""यथ" / Respondent Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई क" तार"ख / Date Of Hearing : 06.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.06.2022

Charitable Trust- ITAT Agra Bench Bhagwandas Sharda [ Deposit of cash on same day may create suspicion but not proved] Umesh Electricals – ITAT Agra [ Deposit of cash on same day in Bank account does not mean that those transactions is not genuine] Based on the above set of arguments and heavily relying upon the decision of the Hon’ble jurisdictional High

CHHATTISGARH RAJYA OPEN SCHOOL,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, RAIPUR

In the result, the assessee's appeal is dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2016-17 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Bada, Raipur (C.G.)-492 001 Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Exemption Circle, Raipur (C.G.) ……""यथ" / Respondent

penalty proceedings u/s271(1)(c) is initiated separately. Similar issue was involved in the case of M. P. Rajya Open School vs. Dy. Commissioner of Income Tax-1(2), Bhopal in ITA Nos. 193 to 198/Ind/2012 vide order dated 08/11/201 for A.Ys. 2003-04 to 2008-09 in which the issue was decided by the ITAT, Bench-Indore in favour