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 40A(3

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 40A(3

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 40A(3

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 40A(3

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271

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

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271

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

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. Disallowance out of guest house For “furnishing inaccurate expenses particulars of income” 4. Disallowance of expenditure on assets For “concealment of not belonging to the assessee company income” 5. Disallowance of payment made to ESM For “furnishing inaccurate transporters particulars of income” 6. Aggrieved, the assessee assailed the order passed by the A.O under Sec.271

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