M/S SMS SHIVNATH INFRASTRUCTURE PVT LTD,DURG(CG) vs. THE PR. COMMISSIONER OF INCOME TAX-2, RAIPUR (CG)

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.87/Rpr/2017 (ननधाारण वषा / Assessment Year :2012-2013) Acit-2(1), Bhilai Vs M/S Sms Shivnath Infrastructure Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.107/Rpr/2016 (ननधाारण वषा / Assessment Year :2012-2013) M/S Sms Shivnath Infrastructure Vs Pr.Cit-2, Raipur Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

249 (Delhi) Without prejudice, the Minimum Alternative Tax [MAT] provisions as contained in section 115JB, as per well-settled law, are a complete code in itself and create a deeming fiction which is to be construed strictly and therefore, whatever computations/adjustments are to be made, they are to be made strictly in accordance with the provisions provided in the code

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

249 ITR 113 2001 Allahabad Commissioner-of Income-tax v. Suresh Kumar Agarwal the Tribunal deleted disallowance made under section

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

249 ITR 113 2001 Allahabad Commissioner-of Income-tax v. Suresh Kumar Agarwal the Tribunal deleted disallowance made under section

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

249 ITR 113 2001 Allahabad Commissioner-of Income-tax v. Suresh Kumar Agarwal the Tribunal deleted disallowance made under section

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

249 ITR 113 2001 Allahabad Commissioner-of Income-tax v. Suresh Kumar Agarwal the Tribunal deleted disallowance made under section

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

249 ITR 113 2001 Allahabad Commissioner-of Income-tax v. Suresh Kumar Agarwal the Tribunal deleted disallowance made under section

DEPUTY COMMISSIONER OF INCOME TAX( CENTRAL)-2, RAIPUR vs. MESERS SHREE JAGDAMBA CONSTRUCTION COMPANY, RAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 37 To 42/Rpr/2020 ("नधा"रण वष" / Assessment Years : 2009-10 To 2014-15)

249 ITR 113 2001 Allahabad Commissioner-of Income-tax v. Suresh Kumar Agarwal the Tribunal deleted disallowance made under section

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

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. 43B of the Act vide Finance Act, 2021 by inserting Explanation 2 was prospective in nature and was applicable

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’).

disallowance of Rs.9,19,253/-u/s Rs.9,19,253/- 10 5. Variation in respect of addition of Rs.1,10,00,000/- u/s 69 Rs.1,10,00,000/- 6. Variation in respect of addition of Rs. 30,497/- on account Rs 30,407/- of STCG 7. Total income/Loss determined Rs.1,62.46,830/- 4. Aggrieved with the reassessment order, the assessee filed

INCOME TAX OFFICER (EXEMPTION)-1, RAIPUR vs. SHRI CHAITANY MAHAPRABHU SHIKSHAN SANSTHAN, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 235/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer, (Exemption)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Chaitany Mahaprabhu Shikshan Sansthan 2, Jindal Niwas, Ramsagarpara, Raipur(C.G.)-492 001 Pan : Aaits4845F ……""यथ" / Respondent Assessee By : Shri Sunil Kumar Agrawal & Smt. Laxmi Sharma, Cas Revenue By : Shri Sanjay Kumar, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 28.07.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.09.2022

249 ( Delhi). In its aforesaid order it was observed by the Tribunal as under: “10. The anonymous donations will not be covered if donations received by any trust or institution created or established wholly for religious purposes or donations received by any trust or institution created or established for both religious as well as charitable purposes other than any anonymous

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant company that provisions of section 43B(f) is not attracted. In other words, the liability since not paid by the time return of income was filed, the appellant appreciates the non-admissibility of the expenditure. But, it claimed

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant company that provisions of section 43B(f) is not attracted. In other words, the liability since not paid by the time return of income was filed, the appellant appreciates the non-admissibility of the expenditure. But, it claimed

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant company that provisions of section 43B(f) is not attracted. In other words, the liability since not paid by the time return of income was filed, the appellant appreciates the non-admissibility of the expenditure. But, it claimed

THE DY. CIT- CIR.-1(1),, BILASPUR(CG) vs. SOUTH EASTERN COALFILDS LTD.,, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant company that provisions of section 43B(f) is not attracted. In other words, the liability since not paid by the time return of income was filed, the appellant appreciates the non-admissibility of the expenditure. But, it claimed

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant company that provisions of section 43B(f) is not attracted. In other words, the liability since not paid by the time return of income was filed, the appellant appreciates the non-admissibility of the expenditure. But, it claimed

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant company that provisions of section 43B(f) is not attracted. In other words, the liability since not paid by the time return of income was filed, the appellant appreciates the non-admissibility of the expenditure. But, it claimed

THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant company that provisions of section 43B(f) is not attracted. In other words, the liability since not paid by the time return of income was filed, the appellant appreciates the non-admissibility of the expenditure. But, it claimed

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. DY.. C.I.T.-1(1), BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

disallowing provisions for leave 14 South Eastern Coalfields Group of cases (On penalty) encashment it is not the case of the appellant company that provisions of section 43B(f) is not attracted. In other words, the liability since not paid by the time return of income was filed, the appellant appreciates the non-admissibility of the expenditure. But, it claimed