M/s Priyatam Education & Walfare Society, Bhopal V. The Commissioner of Income Tax, Bhopal

MA 15/IND/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3440 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 06-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 VK;DJ VIHYH; VF/KDJ.K VK;DJ VIHYH; VF/KDJ.K VK;DJ VIHYH; VF/KDJ.K VK;DJ VIHYH; VF/KDJ.K BUNKSJ U;K;IHB % BUNKSJ BUNKSJ U;K;IHB % BUNKSJ BUNKSJ U;K;IHB % BUNKSJ BUNKSJ U;K;IHB % BUNKSJ JH MH JH MH JH MH JH MH- -- -VH VHVH VH- -- - XJKFL;K] U;KF;D LNL; RFKK JH CH XJKFL;K] U;KF;D LNL; RFKK JH CH XJKFL;K] U;KF;D LNL; RFKK JH CH XJKFL;K] U;KF;D LNL; RFKK JH CH- -- -LH LHLH LH- -- - EHUK] YS[KK LNL; DS LE{K EHUK] YS[KK LNL; DS LE{K EHUK] YS[KK LNL; DS LE{K EHUK] YS[KK LNL; DS LE{K FOFO/K VKOSNU LA FOFO/K VKOSNU LA FOFO/K VKOSNU LA FOFO/K VKOSNU LA- -- - % 15@BUNKSJ@2015 % 15@BUNKSJ@2015 % 15@BUNKSJ@2015 % 15@BUNKSJ@2015 VK VKVK VK- -- -V VV V- -- -LA LALA LA- -- - % % % % 517 517517 517@ BUNKSJ@201 @ BUNKSJ@201 @ BUNKSJ@201 @ BUNKSJ@2012 LS MN~HKWR 2 LS MN~HKWR 2 LS MN~HKWR 2 LS MN~HKWR FU/KKZJ.K O'KZ % FU/KKZJ.K O'KZ % FU/KKZJ.K O'KZ % FU/KKZJ.K O'KZ % 2010&11 2010&11 2010&11 2010&11 ES- FIZ;RE ,TQDSKU ,.M OSYQSVJ LKSLK;VH] HKKSIKY LFKK-YS-LA-& ,,CHVHIH 1647 MH ----VIHYKFKHZ CKUKE VK;DJ VK;QDR HKKSIKY ----IZR;FKHZ VIHYKFKHZ DH VKSJ LS JH ,U-MH-IVOK] ,MOKSDSV IZR;FKHZ DH VKSJ LS JH VKJ-,-OEKZ ] OFJ'B FOHKKXH; IZFRFUF/K LQUOKBZ DH FRFFK 21-08-2015 MN~?KKS'K.KK DH FRFFK 21 - 08 - 2015 VKNSK VKNSK VKNSK VKNSK JH MH JH MH JH MH JH MH- -- -VH VHVH VH- -- - XJKFL;K] U;KF;D LNL; XJKFL;K] U;KF;D LNL; XJKFL;K] U;KF;D LNL; XJKFL;K] U;KF;D LNL; }KJK }KJK }KJK }KJK ;G VK;DJ VF/KFU;E] 1961 DH /KKJK 254 2 DS V/KHU VF/KDJ.K DS VKNSK FNUKAD 27-02-2013 DKS OKIL CQYKUS GSRQ FD;K X;K FOFO/K VKOSNU GS A 2 2- GEUS NKSUKS I{KKSA DKS LQUK GSA GEUS IK;K FD FU/KKZJ.K O'KZ 2010&11 DS FY, VK-V- LA- 517@BUNKSJ@2012 ESA FU/KKZFJRH DH VIH Y DH LQUOKBZ GSRQ FU/KKZFJRH DKS QKEZ LA- 36 ESA FN, X, IRS IJ LQUOKBZ UKSFVL I ZSF'KR FD;K X;K FKK TKS FU/KKZFJRH IJ MFPR :I LS RKEHY GQVK FKK TSLK FD VFH KYS[K IJ EKSTWN ,MH LS LI'V FKK IJARQ LQUOKBZ DS LE; FU/KKZFJRH DH VKSJ LS DKSBZ MIFLFKR UGHA GQVKA VR% VF/KDJ.K US VKNSK FNUKAD 27-02-2013 DS }KJK FU/KKZ FJRH DH VIHY VFHK;KSTU UGHA DJUS DS DKJ.K [KKFJT DJ NHA 3- GEKJS LE{K] FU/KKZFJRH DS FON~OKU VF/KODRK US FUOSNU FD;K FD FU/KKZFJRH }KJK IWOZ ESA FU;QDR VF/KODRK MLDS O;FDRXR DKJ.KKSA LS LQUOKBZ DS LE; MIFLFKR UGHA GKS LDK FKK FTLDK IFJ.KKE FU/KKZFJRH DKS HKQXR UK IM+K FKKA FU/KKZFJRH }KJK ;G FUOSNU FD;K X;K FKK FD MLUS MLDK VF/KODRK CNY FN;K GS RFKK VUQJKS/K FD;K X;K FD IWOZ VF/KODRK DH =QFV DS DKJ.K FU/KKZFJRH DK S IJSKKU UGHA GKSUS FN;K TKUK PKFG,A FU/KKZFJRH }KJK BL LACA/K ESA 'KIFKI= HKH NK F[KY FD;K X;K GSA VR% FU/KKZFJRH DS FON~OKU VF/KODRK US VUQJKS/K FD;K FD BL VKOSNU IJ LGKUQHKWFRIWOZD FOPKJ FD;K TK, VKSJ U;K; DS FGR ESA VF/KDJ.K }KJK I KFJR VKNSK FNUKAD 27-02- 2013 DKS VIKLR FD;K TK, VKSJ VK-V-LA- 517@BUNKSJ@20 12 DKS IQU% LQUOKBZ GSRQ FU;R FD;K TK,A FO}KU OFJ'B FOHKKXH; IZFRFUF/K US BL IJ VKIFRR DHA 4- VFHKYS[K IJ MIYC/K RF;KSA DH N`F'V ESA NKSUK SA I{KKSA DS RDKSZ IJ FOPKJ DJUS IJ] GE FU/KKZFJRH DS FUOSNUKSA ESA CY IKRS GSA VR%] USLFXZD U;K; DS FL/NKAR DKS /;KU ESA J[KRS GQ,] GE VF/KDJ.K }KJK VK-V- LA- 517@ BUNKSJ@2012 ESA IKFJR VKNSK FNUKAD 27-02-2013 DKS OKIL CQYKRS GSA JFTLV H DKS BL VIHY DKS LQUOKBZ GSRQ FQJ LS FU;R DJUS VKSJ NKSUKS I{KKSA DKS UKSFVL TKJH DJUS DK FUNSZK FN;K TKRK GSA 3 5- IFJ.KKER%] FU/KKZFJRH }KJK NKF[KY FOFO/K V KOSNU LOHD`R FD;K TKRK GSA VKNSK [KQYS U;K;KY; ESA 21 VXLR] 2015 DKS MN~?KKSF'KR FD;K X;K A GLRK@& GLRK@& CH-LH-EHUK MH-VH-XJKFL;K YS[KK LNL; U;KF;D LNL; FNUKAD % 21-08-2015 IZFRFYFI % FU/KKZFJRH] IZR;FKHZ] VK;DJ VK;QDR VIHY ] VK;DJ VK;QDR] FOHKKXH; IZFRFUF/K] XKMZ QKBZY