INTERNATIONAL INSTITUTE OF SULABH SYSTEM,PATNA vs. CIT-EXEMPTION, PATNA

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member Assessment Year: 2014-15 Saket Synthetics.........................................…...........................……….……Appellant Sutapatti, Muzaffarpur-842001. [PAN: AAVFS7957B] vs. PCIT, Muzaffarpur….............…..….…..….........……........……...…..…..Respondent Appearances by: Shri Jai Prakash Agrawal, Adv., appeared on behalf of the appellant. None appeared on behalf of the Respondent. I.T.A. No.02/Pat/2017 Assessment Year: 2016-17 International Institute of Sulabh System..…...........................……….……Appellant 21, Vaibhav Apartment, Budhmarg, Patna-800001. [PAN: AAATI1439B] vs. CIT, Exemption, Patna.............…..….…..….........……........……...…..…..Respondent Appearances by: Shri K. M. Mishra, Adv., appeared on behalf of the appellant. None appeared on behalf of the Respondent. I.T.A. Nos.40&41/Pat/2018 Assessment Years: 2008-09 & 2009-10 Ritesh Ranjan Singh……………………....…...........................……….……Appellant R.T. Bhawan, Punaichak, Patna-800023. [PAN: ANUPS2578N] vs. ACIT, Range-5, Patna.............…..….…..….........……..........……...…..…..Respondent Appearances by: Shri Abhi Sarkar, Adv., appeared on behalf of the appellant. None appeared on behalf of the Respondent. Date of concluding the hearing : June 06, 2022 Date of pronouncing the order : June 06, 2022 I.T.A. No.20/Pat/2018 I.T.A. No.02/Pat/2017 I.T.A. Nos.40&41/Pat/2018 ORDER Per Bench: All the captioned appeals have been preferred by the different assessees against the separate orders dated 28.12.2017, 26.10.2016, 11.10.2017 & 28.12.2017 of the Commissioner of Income Tax [hereinafter referred to as ‘CIT’] respectively.