ITO, WARD-1(EXEMPTION), PATNA vs. AISHWARYA FOUNDATION, PATNA

In the result, the appeal is allowed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 103/Pat/2020 Assessment Year: 2014-15 Income Tax Officer, Ward-1, Aishwarya Foundation, Patna Exemption Vs 46, Patliputra Colony Near Sahyog Hospital Patliputra Colony Patna - 800013 [Pan: Aacta0834A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Soumitra Choudhury, Advocate Revenue By : Shri Rupesh Agrawal, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 13/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 03/05/2023 आदेश/O R D E R Per Sonjoy Sarma: The Present Appeal Is Directed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 1, Patna, (Hereinafter The “Ld. Cit(A)”) Dt. 10/09/2020, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2014-15. 2. The Sole Issue Raised By The Department Before Us In The Instant Lis Relates To The Deletion Of Addition Of Rs.2,61,72,000/- By The Ld. Cit(A) Made By The Assessing Officer In The Assessment Framed U/S 143(3) Of The Act On 30/12/2016 On Account Of Alleged Anonymous Donations Made U/S 115Bbc Of The Act. 3. Brief Facts Of The Case Are That The Assessee Trust Is A Charitable Organization Registered U/S 12Aa Of Act. It Filed Its Return Of Income For The Year Under Consideration On 24/06/2015 Declaring Total Income At ‘Nil’. Case Of Assessee Was Selected For Scrutiny Through Cass Followed By Issuance Of Notice U/S 143(2) & 142(1) Of The Act. During The Course Of Assessment Proceedings, The Assessing Officer Noted From The Income & Expenditure Account That The Assessee Had Shown Income At Rs.2,61,72,000/- Which Was Received As Donation & Incurred Expenses To The Tune Of Rs.2,22,47,910/- Which Resulted In Income Over Expenditure At

Charitable Trust (Delhi)278 ITR 152 3. Shri. Vivekanand Education & Welfare Society ITAT(Delhi) ITA No. f2592/Del/2012 4. Sunder Deep Educational Society Vs. ACIT ITAT (Delhi) ITA No. 2428/Del/2011 5. Income Tax ... vs M/S Tathagat Shiksha Samiti In view of the discussion above and respectfully following the judgments of Hon’ble ITAT and High Courts, the addition

FARIDI FOUNDATION,ARRAH vs. CIT (EXEMPTION), PATNA

In the result, the appeal filed by the assessee is allowed for\nstatistical purposes

Income Tax\nAct, 1961 provides clarity that a religious trust may not be able to keep\na record of identity of the people providing anonymous donation. Hence\nsub-section (2) of section 115BBC explicitly excludes the religious trust\nas well as religious and charitable trust. It is further submitted that the\nLd. CIT (Exemption) nowhere doubted the compliance with

DOLLY GHOSH,BHAGALPUR vs. ACIT CENTRAL CIRCLE 1 PATNA, PATNA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

charitable or religious purposes or by an institution established wholly or partly for such purposes or by an association or institution referred to in clause (21) or clause (23), or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause (v) or by any university or other educational institution referred to in sub-clause

ALOK KUMAR,MOTIHARI vs. ACIT, CENTRAL CIRCLE, MUZAFFARPUR

In the result, ITA No. 127/PAT/2019 is treated as allowed for statistical purposes, whereas ITA No

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

additions have been made by the ld. Assessing Officer by holding that agricultural income declared by the assessee could not be substantiated. Hence these incomes deserve to be assessed as income from other sources. 3. Brief facts of the case are that a search and seizure operation was carried out at the premises of the assessee on 13.01.2012 under section

ALOK KUMAR,MOTIHARI vs. ACIT, CENTRAL CIRCLE, MUZAFFARPUR

In the result, ITA No. 127/PAT/2019 is treated as allowed for statistical purposes, whereas ITA No

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

additions have been made by the ld. Assessing Officer by holding that agricultural income declared by the assessee could not be substantiated. Hence these incomes deserve to be assessed as income from other sources. 3. Brief facts of the case are that a search and seizure operation was carried out at the premises of the assessee on 13.01.2012 under section

SHRI NARNAULIYE AGRAWAL SEWA SAMITI,SHERGHATI GAYA vs. CIT EXEMPTION, PATNA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Charitable Activity, but due to non-furnishing of additional documents CIT(E) unable to verify genuineness of activity of Society. Therefore, it is requested to provide an opportunity so that further documents may be produced to determine genuineness of activity of Society. 3. The Ld. CIT(Exemption) erred in rejecting the appellants application without granting sufficient time to respond

SHRI NARNAULIYE AGRAWAL SEWA SAMITI,SHER GHATI GAYA vs. CIT EXEMPTION, PATNA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Charitable Activity, but due to non-furnishing of additional documents CIT(E) unable to verify genuineness of activity of Society. Therefore, it is requested to provide an opportunity so that further documents may be produced to determine genuineness of activity of Society. 3. The Ld. CIT(Exemption) erred in rejecting the appellants application without granting sufficient time to respond

BIHAR STATE EDUCATIONAL INFRASTRUCTURE DEVELOPMENT CORP. LTD,PATNA vs. ACIT, EXEMPTION CIRCLE-1, PATNA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

charitable purpose, it registers some income in its balance-sheet will not per se make it to be a profit-making organization. An organization of this size has to maintain its infrastructure and the staff which needs money. This kind of seemingly apparent income is really not per se indicative of profit-making. The activities of the assessee are covered

GURUDWARA BAL LEELA MAINI SANGAT TRUST,PATNA vs. DC/AC, EXEMPTION, PATNA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 07.02.2024. 1.1 In this case, the assessee is a charitable trust registered u/s 12A of the Act through an order dated 27.12.2019. The Ld. AO made the following two additions

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

charitable purpose” u/s 2(15) of the Act. For more clarity, on this issue the matter deserves to be remanded back to the Ld. AO for exactly determining under which object defined in section 2(15) of the Act does the activity of the assessee falls in. Furthermore, the addition made while 6 ITA Nos. 65-67/Pat/2020

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

charitable purpose” u/s 2(15) of the Act. For more clarity, on this issue the matter deserves to be remanded back to the Ld. AO for exactly determining under which object defined in section 2(15) of the Act does the activity of the assessee falls in. Furthermore, the addition made while 6 ITA Nos. 65-67/Pat/2020

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

charitable purpose” u/s 2(15) of the Act. For more clarity, on this issue the matter deserves to be remanded back to the Ld. AO for exactly determining under which object defined in section 2(15) of the Act does the activity of the assessee falls in. Furthermore, the addition made while 6 ITA Nos. 65-67/Pat/2020

MAGADH HOMIOPATHIK MEDICAL COLLAGE AND HOSPITAL,BIHAR SHARIF vs. INCOME TAX OFFICER WARD 1, PATNA

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Trust engaged in charitable activities and had not filed its return of income for AY 2018-19. As per the information available with the Assessing Officer (“the Ld. AO”), during the year under consideration the assessee had made cash deposits to the tune of Rs. 54,75,190/- and had received interest of ₹52,971/-. The case was reopened

ST JOHNS SOCIETY FOR EDUCATION,HAJIPUR vs. INCOME TAX OFFICER, EXEMPTION WARD, PATNA

In the result, both the appeals filed by the assessees are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

additional set of documents filed as required by the Ld. CIT(E) were not considered while considering the application for registration of the trust and the application was rejected. The relevant extract from the order of the Ld. CIT(E) in this regard is as under: 4. In response to the letter dated 14.09.2024, the applicant submitted a copy

ST JOHNS EDUCATION TRUST,PATNA vs. INCOME TAX OFFICER, EXEMPTION WARD, PATNA

In the result, both the appeals filed by the assessees are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

additional set of documents filed as required by the Ld. CIT(E) were not considered while considering the application for registration of the trust and the application was rejected. The relevant extract from the order of the Ld. CIT(E) in this regard is as under: 4. In response to the letter dated 14.09.2024, the applicant submitted a copy

KARAM AGRAMI AMAN AUR MAITRI SANSTAN,RANCHI vs. CIT(EXEMPTION), PATNA, PATNA

Appeal is allowed for statistical purposes

Bench: Hon’Ble Income Tax Appellate Tribunal, Patna Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Patna For Rejection Of Registration Under Section 12Ab(1)(B)(Iii) Of The Income Tax Act, 1961. 2. The Said Order Of The Ld. Commissioner Of Income Tax (Exemptions), Patna Was Passed & Received On The Same Date By Mail. Therefore, The Appeal Should Have Been Instituted Within 60 Days From Receipt Of Such Order I.E., On Or Before 04.05.2024. I.T.A. No. 505/Pat/2024 Karam Agrami Aman Aur Maitri Sanstan

Trust wholly for charitable or religious purposes within the meaning of section 11 read with section 2(15) of the IT Act 1961 Therefore, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of subsection (1) of section 12A is rejected." Although, the Appellant complied necessary Rule 17A of Income