DIKSHA EDUCATIONAL RESEARCH FOUNDATION,PATNA vs. CIT, EXEMPTION, PATNA, PATNA

Appeals are allowed on the basis of finding given in the lead case (ITA No

Bench: SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Exemption), Patna ................................. Respondent I.T.A. No. 595/PAT/2024 Diksha Educational Research Foundation Charitable Trust, Ram Bhawan, South Gandhi Maidan, Patna - 800001 [PAN: AAATD8627N

HR DIGHA SHIVALLYA CHARITABLE TRUST,PATNA vs. CIT E, PATNA

Appeals are allowed on the basis of finding given in the lead case (ITA No

Bench: SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Exemption), Patna ................................. Respondent I.T.A. No. 595/PAT/2024 Diksha Educational Research Foundation Charitable Trust, Ram Bhawan, South Gandhi Maidan, Patna - 800001 [PAN: AAATD8627N

AKSHAY EDUCATIONAL & SOCIAL WELFARE CHARITABLE TRUST,BODHGAYA vs. DCIT, CIRCLE-3, GAYA

In the result, the appeal of the assessee is hereby dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.03/Pat/2017 Assessment Year: 2011-12 Akshay Educational & Social Welfare Charitable Trust............……….……Appellant Amawa (Thakar), Bodhgaya-824234. [Pan:Aacta5613R] Vs. Dcit, Circle-3, Gaya….....………............…............……........……...…..…..Respondent Appearances By: Shri A.K. Rastogi, Sr. Adv. & Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Smt. Rinku Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 21, 2022 Date Of Pronouncing The Order : January 11, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.08.2016 Of The Commissioner Of Income Tax (Appeals)-1, Patna [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

charitable or religious trust or institution, including corpus donations, were treated as income of such trust or institution. However, under the provisions of the new section 80F, also introduced by the Amending Act, 1987, such corpus donations, along with other income of the trust or institution would have been exempt

HARDEO DASS NATMULL BAIROLIYA CHARITY TRUST,DARBHANGA vs. THE PRINCIPAL CIT(EXEMPTION), PATNA

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

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

Exemptions), Patna (hereafter “the Ld. CIT(E). In ITA No. 617/Kol/2024, the assessee filed an application under Form 10AB for grant of regular registration u/s 12A(1)(ac)(iii) of the Act. The Ld. CIT(E) found that even though the appellant trust was in existence since 1944, it had, allegedly, only one charitable

HARDEO DASS NATMULL BAIROLIYA CHARITY TRUST,DARBHANGA vs. THE PRINCIPAL CIT(EXEMPTION)PATNA, PATNA

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

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

Exemptions), Patna (hereafter “the Ld. CIT(E). In ITA No. 617/Kol/2024, the assessee filed an application under Form 10AB for grant of regular registration u/s 12A(1)(ac)(iii) of the Act. The Ld. CIT(E) found that even though the appellant trust was in existence since 1944, it had, allegedly, only one charitable

JEEVAN DEEP CHARITABLE TRUST,MADHUBANI vs. ITO (EXEMPTION) WARD, MUZAFFARPUR, MUZAFFARPUR

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Charitable Trust..................................................Appellant [PAN: AAATJ 8547 K] Vs. ITO (Exemption), Ward-Muzaffarpur………………………………..Respondent Appearances: Assessee represented by: Sanjeev Kr. Anwar

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 or religious trusts or institutions is exempt from income-tax under sections 11 and 12, subject to the fulfilment

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

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

charitable trust. It is further submitted that the\nLd. CIT (Exemption) nowhere doubted the compliance with any other\nlaw for the time

MAHARAJADHIRAJA KAMESHWAR SINGH CHARITABLE TRUST,DARBHANGA vs. ITO EXEMPTION WARD, MUZAFFARPUR

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

Bench: The Ld. Cit(A) In Protest Against The Action Of The Ld. Ao, Cpc, Bengaluru. The Ld. Ao, Cpc Has Denied Exemption U/S 11 Of The Act Since Apparently The Return Was Filed Belatedly U/S 139(4) Of The Act. Before The Ld. Cit(A), It Is Recorded In Para 6.2 That Two Opportunities Given For Presenting The Facts

Charitable Trust, Kameshwar Nagar, Lalbagh, Darbhanga - 846004 .....................…...…………….... Appellant [PAN: AADTM3390E] vs. ITO (Exemption), Ward, Muzaffarpur – 842001 (Bihar) ...............…..…...................... Respondent Appearances by: Assessee

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

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

exemptions\nto charitable trusts and institutions and para-6.5, C&AG has made the\nfollowing observation:-\n\n6.5 Allowance of expenditure

SOCIETY FOR ADVANCEMENT OF VILLAGE ECONOMY,GAYA vs. ACIT(EXEMPTION) CIRCLE, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

exemption u/s 11 of the Act. Both the lower authorities erred in not appreciating submissions that the appellant trust being registered u/s 12AA of the Act as a public charitable

GURUDWARA BAL LEELA MANINI SANGAL TRUST,PATNA vs. DCIT, CPC, BANGALORE

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

Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 10/Pat/2022 Assessment Year: 2014-15 Gurudwara Bal Leela Manini Sangat Trust National Faceless Appeal Patna Sahib Vs Centre, Delhi Patna City Patna - 800008 [Pan: Aabtg9954E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri D.V. Pathy, Advocate & Shri Hiresh Karana, Advocate Revenue By : Md. A.H. Chowdhary, Cit D/R सुनवाई क" तारीख/Date Of Hearing : 05/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 21/03/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”) Dt. 29/12/2021, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2014-15. 2. Though The Assessee Has Raised Eight Grounds Of Appeal But The Grievance Are Two Fold:- (I) The Ld. Cit(A) Erred In Dismissing The Appeal In Limine For Delay Of 1423 Days In Filing Of The Appeal Ignoring The Fact That The Delay Occurred Due To Fault Of The Counsel, Who Had Bona Fide Belief That The Impugned Order Is Rectifiable.

charitable activities. We notice that the assessee trust filed its income tax return in ITR-7 on 31/07/2014 declaring Nil income after claiming exemption

DAWAT E ISLAMI HIND,JAMSHDPUR vs. CIT-EXEMPTION, PATNA

The appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Charitable Trust and ignoring its status as Religious. The ld. Commissioner is required to examine the objectives and thereafter was required to decide whether the assessee is engaged in Religious work or not. We feel that ld. CIT was to conduct a proper enquiry in this connection as contemplated in section 12AA(1)(a). Under this section, ld. Commissioner shall

SAHU MAHABIR TRUST,DARBHANGA vs. CIT (E) PATNA, CIT (E) PATNA

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2021-22 To 2023-24 Sahu Mahabir Trust, Darbhanga Cit(E), Patna Vs. Pan: Aavts 8482 M (Appellant) (Respondent) Present For: Appellant By : Shri P.P. Singh, Ar Respondent By : Shri Sushil Kumar Mishra, Jcit, Dr Date Of Hearing : 07.03.2024 Date Of Pronouncement : 15.03.2024 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2013-14 Is Directed Against The Order Dated 12.10.2023 Passed By The Ld. Commissioner Of Income-Tax (Exemption), Patna [Hereinafter Referred To As ‘The Ld. Cit(A)’].

Exemption), Patna [hereinafter referred to as ‘the ld. CIT(A)’]. 2. Brief facts of the case are that the assessee is a public charitable trust

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

Exemption) erred in rejecting the appellants application u/s. 80G (form 10AB) basically on non-furnishing of additional documents to department. CIT(E) has not point out that Trust is not engaged in Charitable

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

Exemption) erred in rejecting the appellants application u/s. 80G (form 10AB) basically on non-furnishing of additional documents to department. CIT(E) has not point out that Trust is not engaged in Charitable

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)

Trust, Bare Ki Gali, Jhauganj, Patna City, Bihar - 800008 [PAN: AABTG9954E] .....................…...…………….... Appellant vs. DC/AC, Exemption Circle, Patna Bare ki Gali, Jhauganj, Patna City, Bihar - 800008 ..............…..…..................... Respondent Appearances by: Assessee represented by : Sh. D.V. Pathy, Adv. Department represented by : Sh. Rinku Singh, CIT- DR Date of concluding the hearing : 19.12.2024 Date of pronouncing the order : 01.01.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT

BABA NARMDESHWAR DHAM SEVA TRUST,DARBHANGA vs. C.I.T. (EXEMPTION), PATNA

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

Bench: Shri Manish Borad & Shri Sonjoy Sarma]

Exemption)-Patna Trust (PAN: AADTB 10000 C) Appellant Respondent Date of Hearing 20.07.2022 Date of Pronouncement 11.08.2022 For the Appellant None For the Respondent Shri Sanjay Mukherjee, CIT, ITAT ORDER Per Shri Sonjoy Sarma, JM: The instant appeal filed by the assessee against the order of Ld. CIT(E)-Patna dated 23.01.2018 passed u/s 12AA