KAMLESH SHARMA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 70/Rpr/2026 (िनधा"रण वष" Assessment Year: 2020-21) Kamlesh Sharma, House No.109, Vs Deputy Commissioner Of Income Harihant Nagar, Sarona, Tax, Circle-1(1), Central Revenue Ring Road No.1, Raipur-492001, Cg Building, Civil Lines, Raipur-492001 Pan: Bppps4514C (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None (Adjournment Petition Filed) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2020-21 Filed By The Assessee Is Directed Against The Order Dated 18.12.2025 Of The Commissioner Of Income Tax (Appeals), [‘Cit(A)’], National Faceless Appeal Centre (‘Nfac’), Delhi Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

delay condonation application by the Ld. CIT(A). The 2nd ground, a legal ground, challenges the validity of reopening of assessment. The 3rd ground is in respect of merit of the additions made in the assessment order. 2 Kamlesh Sharma vs. DCIT, Circle-1(1) 3. The relevant facts giving rise to this appeal are that the assessee filed

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or a lackadaisical approach on the part of the assessee respondent, therefore, the same did merit to be condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or a lackadaisical approach on the part of the assessee respondent, therefore, the same did merit to be condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or a lackadaisical approach on the part of the assessee respondent, therefore, the same did merit to be condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or a lackadaisical approach on the part of the assessee respondent, therefore, the same did merit to be condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court

JOINT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR vs. MESERS SOUTH EASTERN COALFIELDS LIMITED, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or a lackadaisical approach on the part of the assessee respondent, therefore, the same did merit to be condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or a lackadaisical approach on the part of the assessee respondent, therefore, the same did merit to be condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or a lackadaisical approach on the part of the assessee respondent, therefore, the same did merit to be condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or a lackadaisical approach on the part of the assessee respondent, therefore, the same did merit to be condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or a lackadaisical approach on the part of the assessee respondent, therefore, the same did merit to be condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or a lackadaisical approach on the part of the assessee respondent, therefore, the same did merit to be condoned. 8.7. On merits, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court

SHRISHTI INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,KORBA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL

In the result, all the captioned appeals i

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.100 & 101/Rpr/2020 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shrishti Institute Of Medical Science & Research Centre, Pandey Complex Near Petrol Pump, Niharika, Korba-495677 (C.G.). Pan : Aacas5201L .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.102/Rpr/2020 "नधा"रण वष" / Assessment Years : 2018-19 Saksham Mig-1 Ameri Sagar Dwip, Sagar Dwip Ameri, Bilashpur-495001(C.G.). Pan : Aaeas6801Q .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal

3. The assessee appellant has assailed the impugned order passed by the CIT(Exemption), Bhopal u/s 119(2)(b) of the Act, wherein the assessee’s application seeking condonation of the delay in filing its audit report in “Form No. 10BB” was declined by him, as under:- 4 Shrishti Institute of Medical Science and Research Centre

SAKSHAM,BILASPUR vs. COMMISSIONER OF INCOME-TAX, EXEMPTION, BHOPAL

In the result, all the captioned appeals i

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.100 & 101/Rpr/2020 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shrishti Institute Of Medical Science & Research Centre, Pandey Complex Near Petrol Pump, Niharika, Korba-495677 (C.G.). Pan : Aacas5201L .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.102/Rpr/2020 "नधा"रण वष" / Assessment Years : 2018-19 Saksham Mig-1 Ameri Sagar Dwip, Sagar Dwip Ameri, Bilashpur-495001(C.G.). Pan : Aaeas6801Q .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal

3. The assessee appellant has assailed the impugned order passed by the CIT(Exemption), Bhopal u/s 119(2)(b) of the Act, wherein the assessee’s application seeking condonation of the delay in filing its audit report in “Form No. 10BB” was declined by him, as under:- 4 Shrishti Institute of Medical Science and Research Centre

SHRISHTI INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,KORBA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL

In the result, all the captioned appeals i

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.100 & 101/Rpr/2020 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shrishti Institute Of Medical Science & Research Centre, Pandey Complex Near Petrol Pump, Niharika, Korba-495677 (C.G.). Pan : Aacas5201L .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.102/Rpr/2020 "नधा"रण वष" / Assessment Years : 2018-19 Saksham Mig-1 Ameri Sagar Dwip, Sagar Dwip Ameri, Bilashpur-495001(C.G.). Pan : Aaeas6801Q .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal

3. The assessee appellant has assailed the impugned order passed by the CIT(Exemption), Bhopal u/s 119(2)(b) of the Act, wherein the assessee’s application seeking condonation of the delay in filing its audit report in “Form No. 10BB” was declined by him, as under:- 4 Shrishti Institute of Medical Science and Research Centre

TORAN LAL VERMA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-2(1), BHILAI, DURG

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.573/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Toran Lal Varma House No.39, Ward-3, Village: Kachandur, Post-Karanja, Bhilai-490 024 (C.G.) Pan: Akfpv6450J

section 253(3) of the Act the appeal ought to have been filed within two months from the end of month in 3 Toran Lal Varma Vs. ITO, Ward-2(1), Bhilai which the order sought to appeal against was passed i.e. by 31/05/2025. However, owing to the earlier professional advice the appeal has now been filed after a delay

GRAMIN SEWA SAHAKARI SAMITI, KURUD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

Bench: Shri Ravish Sood

253/ hence the net profit from the PDS business comes to Rs 23,767/ and full amount is eligible for deduction u/S80P(2)(GJ(11) for such other business. (v) The Learned AO has only allowed a general deduction of Rs 50,000/ U/S 80P(2)(GJ(11) whereas the entire income of the society is deductible

GRAMIN SEWA SAHAKARI SAMITI, SANKARDAH,DHAMTARI vs. INOCME TAX OFFICER, DHAMTARI, DHAMTARI

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

Bench: Shri Ravish Sood

253/ hence the net profit from the PDS business comes to Rs 23,767/ and full amount is eligible for deduction u/S80P(2)(GJ(11) for such other business. (v) The Learned AO has only allowed a general deduction of Rs 50,000/ U/S 80P(2)(GJ(11) whereas the entire income of the society is deductible

GRAMIN SEWA SAHAKARI SAMITI, SANKARDAH,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

Bench: Shri Ravish Sood

253/ hence the net profit from the PDS business comes to Rs 23,767/ and full amount is eligible for deduction u/S80P(2)(GJ(11) for such other business. (v) The Learned AO has only allowed a general deduction of Rs 50,000/ U/S 80P(2)(GJ(11) whereas the entire income of the society is deductible