SRI SAI BABA SANSTHAN, BHILAI,DURG vs. INCOME TAX OFFICER, EXEMPTION-2, 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.247 & 248/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

80G which was rejected by CIT(Exemption). Bhopal vide order dated 30.07.2015, it was found that the assessee did not file Return of Income despite surplus of Rs.20,44,873/-, the assessee was granted registration u/s 12AA vide order dated 30.07.2015 w.e.f 01.4.2015, therefore, the assessee was not entitled to claim exemption u/s 11 and 12 for the year under

BHARAT BENEFICATION & POWER PVT. LTD., RAIGARH,RAIGARH vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL), BHOPAL, BHOPAL

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 336/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

5. Further, the objection of the assessee that the details of EPF and ES1 contributions were fully disclosed in the audit report and were already examined is not tenable. On examination of assessment records, it is observed from column 20(b) of Form 3CD, that the assessee received employee's contribution of PF & ESIC amounting