BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

condone the delay involved in filing of the present appeals by the assessee appellant. 9. Apropos the disallowance of the assessee’s claim for deduction of the delayed deposit of the employee’s share of contribution of Rs.1,44,91,662/- towards, viz. (i). ESI: Rs.17,35,445/-; and (ii). PF: Rs.1,27,56,216/- (wrongly mentioned by the assessee

SATPAL SINGH SANDHU,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed in terms of my aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 Pan : Cseps7315E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent

condoning the delay of 41 days involved in filing of the present appeal. 3. Succinctly stated, the assessee who is a labour contractor had e-filed his return of income for A.Y.2019-20 on 05.11.2019, declaring an income of Rs.24,12,846/-. The return of income filed by the assessee was processed u/s.143(1) of the Act, wherein after making

AADHARSHILA BUILDERS PVT. LTD., BILASPUR,BILASPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1 (1), BILASPUR, BILASPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.129/Rpr/2025 "नधा"रण वष" / Assessment Year : 2023-24 Aadharshila Builders Private Limited Opp. C.G. Bhawan, Tilak Nagar, Bilaspur (C.G.)-495 001 Pan: Aabca4675P

Section 139(1) of the Act. The appellant submits that the delay in filing the return was due to unforeseen circumstances, specifically the sudden illness of the counsel responsible for filing the return on the last day, i.e., 31/10/2023. The delay was merely one day and liable to be condoned

MAHESWARI PANCHAYAT BALOD, BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

139 & 140/RPR/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 PAN: AAAAM7320E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(3), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : None (Petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 13.03.2026 घोषणा क" तार

MAHESWARI PANCHAYAT BALOD,BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

139 & 140/RPR/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 PAN: AAAAM7320E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(3), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : None (Petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 13.03.2026 घोषणा क" तार

MAHESWARI PANCHAYAT BALOD, BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

139 & 140/RPR/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 PAN: AAAAM7320E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(3), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : None (Petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 13.03.2026 घोषणा क" तार

MAHESWARI PANCHAYAT BALOD,BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

139 & 140/RPR/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 PAN: AAAAM7320E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(3), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : None (Petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 13.03.2026 घोषणा क" तार

MARUTI CLEAN COAL AND POWER LTD.,RAIPUR vs. PR. COMMISIONER INCOME TAX-1, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 55/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12 Maruti Clean Coal & Power Ltd. Ward No.42, Building No.14, Civil Lines, Near Income Tax Colony, Chhattisgarh-492 001. Pan : Aadcm4810C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Salil Kapoor, Ms. Ananya Kapoor & Ms. Soumya Singh, Advocates. Revenue By :Shri P. K Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 05.08.2022 घोषणा क" तार"ख / Date Of Pronouncement : 31.10.2022

condonation of the impugned delay involved in filing of the present appeal by the assessee appellant. 2.2 We have given a thoughtful consideration and considering the circumstances leading to the impugned delay involved in filing of the present appeal r.w the aforesaid order of the Hon’ble Apex Court admit the same. 3. We shall first deal with the additional

SHRI JAIN SHWETAMBER MURTIPUJAK SANGH,DHAMTARI vs. INCOME TAX OFFICER, EXEMPTION, WARD-1, RAIPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2022 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shri Jain Shwetamber Murtipujak Sangh C/O. Santosh Parekh, Near Hanuman Mandir, Near Itwari Bazar, Dhamtari, Chhatisgarh-493 773 Pan : Aahas5883K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption), Ward-1, Raipur (C.G.). ……""यथ" / Respondent

section 139 of the Act is condoned. (ii) In all other cases of belated applications in filing Form No.10B for years prior to AY 2018-19, the Commissioners of Income-tax are authorized to admit such applications for condonation of delay

SHRI JAIN SHWETAMBER MURTIPUJAK SANGH,DHAMTARI vs. INCOME TAX OFFICER, WARD-1, RAIPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2022 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shri Jain Shwetamber Murtipujak Sangh C/O. Santosh Parekh, Near Hanuman Mandir, Near Itwari Bazar, Dhamtari, Chhatisgarh-493 773 Pan : Aahas5883K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption), Ward-1, Raipur (C.G.). ……""यथ" / Respondent

section 139 of the Act is condoned. (ii) In all other cases of belated applications in filing Form No.10B for years prior to AY 2018-19, the Commissioners of Income-tax are authorized to admit such applications for condonation of delay

RAJU JHANGHEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 445 & 446/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Raju Janghel, C/E Beside Trivenia Vs Income Tax Officer-1(2), Office Of Houshal Pan Thela, Gudhiyari, Ito-1(2), Cr Building, Civil Lines, Raipur, Chhattisgarh, 492001. Raipur, Chhattisgarh, 492001 Pan: Agrpj0572D (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 03.02.2026 घोषणा की तारीख / Date Of : 05.02.2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

139 of the Act. Later, both the cases were re-opened under section 148 of the Act. The reason for re-opening of these cases were that the appellant assessee had taken accommodation entries aggregating to Rs.16,54,79,650/- and Rs.31,64,15,869/- in AYs 2014-15 and 2015-16 respectively. Consequential, assessments were completed by taxing

RAJU JHANGHEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 445 & 446/Rpr/2025 (िनधा"रण वष" Assessment Years: 2014-15 & 2015-16) Raju Janghel, C/E Beside Trivenia Vs Income Tax Officer-1(2), Office Of Houshal Pan Thela, Gudhiyari, Ito-1(2), Cr Building, Civil Lines, Raipur, Chhattisgarh, 492001. Raipur, Chhattisgarh, 492001 Pan: Agrpj0572D (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Yogesh Kumar Sharma, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 03.02.2026 घोषणा की तारीख / Date Of : 05.02.2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

139 of the Act. Later, both the cases were re-opened under section 148 of the Act. The reason for re-opening of these cases were that the appellant assessee had taken accommodation entries aggregating to Rs.16,54,79,650/- and Rs.31,64,15,869/- in AYs 2014-15 and 2015-16 respectively. Consequential, assessments were completed by taxing

M/S BPS INFRASTRUCTURE, BALODA BAZAR,BALODA BAZAR vs. INCOME TAX OFFICER, WARD-1(3), RAIPUR, RAIPUR

In the result, the appeal of the assessee firm in ITA No

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 315/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 M/S. Bps Infrastructure Village- Raseda, Tehsil-Baloda Bazar, Baloda Bazar-493 332 (C.G.) Pan : Aaofb5038R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-1(3), Raipur (C.G.) ……""यथ" / Respondent

section 139(1). 2. That other ground shall be pressed at the time of hearing.” 2. Succinctly stated, the assessee firm had e-filed its return of income for A.Y.2019-20 on 30.09.2019, declaring an income of Rs.14,66,150/-. The A.O/CPC, Bengaluru vide intimation issued u/s. 143(1) of the Act, dated 06.03.2020 disallowed the assessee’s claim for deduction

M/S DIVYANSH INFRA ESTATE PVT LTD,RAIPUR vs. ITO WARD 4(1) RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.424/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 M/S. Divyansh Infra Estate Private Limited House No.44/487, Arihant Niwas, Satti Bazar, Raipur (C.G.)-492 001 Pan: Aadcd7801J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

delay of 69 days involved in the present appeal is condoned. 5. Coming to the merits of the case, the relevant facts are that the assesse is engaged in the business of real estate and construction activities. The A.O during the course of assessment proceedings observed from the bank statement of the assessee that during the demonetization period Rs.50 lacs

RAJENDRA KUMAR SHRIVASTAVA, DURG,DURG vs. ITO, NFAC, DELHI, DELHI

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

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.744/Rpr/2025 "नधा"रण वष" /Assessment Year : 2020-21 Rajendra Kumar Shrivastava, Mig-42, Padmanabhpur, Durg (C.G.)-491 001 Pan: Alops3921M

139(1) of the Income Tax Act, 1961 (for short ‘the Act’), hence, the said amount was wrongly disallowed. It was further contended by the assessee that the amendment in Section 36(va) Explanation 1 and Explanation 2 amendment was from 01.04.2021 effective from A.Y.2022-23, hence, Explanation 2 is prospective amendment to provisions of Section 36(1)(va) r.w.s

TARUN KUMAR (HUF),RAIPUR vs. INCOME TAX OFFICER, WARD 3(3), RAIPUR

In the result, appeal filed by the assessee is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 210/Rpr/2019 "नधा"रण वष" / Assessment Year : 2016-17 Tarun Kumar Huf Bunglow No.09, Dolphin Plaza, Behind Usha Pride Complex, Mowa, Daldalseoni, Saddu, Raipur (C.G.)-492 014. Pan : Aacht8980N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(3), Raipur (C.G.) ……""यथ" / Respondent

Section 139 of the Act (as extended by the CBDT). In absence of any enabling provision vesting with us the requisite jurisdiction to condone the delay

BHARAT UTKARSH SEWA SANSTHAN, JANJGIR-CHAMPA,JANJGIR-CHAMPA vs. INCOME TAX OFFICER (EXEMPTION), BILASPUR, BILASPUR

In the result, appeal filed by the assessee society is dismissed in terms of the aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.423/Rpr/2024 "नधा"रण वष" / Assessment Year : 2018-19 Bharat Utkarsh Sewa Sansthan Bharat Utkarsh College Of Education C/O. R.C. Pandey, P.O-Sarkhon Naila, District: Janjgir Champa Pan: Aacab0445A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption) Bilaspur (C.G.) ……""यथ" / Respondent

condonation of delay therein involved. 7. The A.O taking cognizance of the fact that the assessee had not furnished any documentary evidence in support of its claim of reducing the gross total income from Rs.14,32,822/- to Rs.2,32,822/- and also, not furnished the details of its claim for exemption u/ss.10A/10AA of the Act, thus, after declining

GOPAL SPONGE & POWER PVT. LTD,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result appeal filed by the assessee stands dismissed, in terms of our observations here in above

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 226/Rpr/2022) (Assessment Year: 2017-18) Gopal Sponge & Power Pvt. Ltd., Vs Assistant Commissioner Of Income Village- Siltara, Near Industrial Tax, Circle-1(1), Raipur, (C.G.) Growth Centre, Phase- 2, Raipur, (C.G.) Pan: Aaccg1525F (अपीलाथ" /Applicant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri B. Subramanyam, Ca राज"व क" ओर से /Revenue By : Shri S.K. Meena, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 02-08-2023 घोषणा क" तार"ख/Date Of Pronouncement : 17-10- 2023

condone 4 the delay in filing of the present appeal, thus, the same is permitted to be adjudicated. 3. The brief facts of the case and issue involved, culled out from the records are that the assessee is a Pvt. Ltd. Company, engaged in the business of manufacturing of sponge iron and MS Ingot and trading of related raw materials

PRANAV TRUST, DURG,DURG vs. INCOME TAX OFFICER, WARD 2(2), BHILAI, DURG

In the result, appeal of the assessee is allowed in terms of the aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 177/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 Pranav Trust Baniya Para, Durg-491 001 (C.G.)-491 001 Pan : Aabtp9694C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(2), Bhilai (C.G.) ……""यथ" / Respondent

condoning the delay of 9 days involved in filing of the same. 5. Controversy involved in the present appeal lies in a narrow compass, i.e., as to whether or not the CIT(Appeals) is right in law and facts of the case in approving the levy of tax on the income of the assessee trust at Maximum Marginal Rate