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

Trust is not engaged in 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

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 3.2 The Ld. DR did not have any objection in case the matter was to be remanded back to the file of Ld. CIT(A). 4. We have carefully considered the argument of the Ld. AR/DR and gone through the circulars placed on record. It is felt that in the interest of the principle of natural justice

M/S PARWATI EDUCATIONAL & WELFARE TRUST,PATNA vs. PR.CIT-CENTRAL, PATNA

In the result, both the appeals filed by the assessee are allowed

Bench: Sri Manish Borad & Sri Sonjoy Sarma)

Trust. erroneous order, that is (i) if the Assessing Officer’s order was passed on incorrect assumption of fact; or (ii) incorrect application of law; or (iii) Assessing Officer’s order is in violation of the principle of natural justice; or (iv) if the order is passed by the Assessing Officer without application of mind

M/S PARWATI EDUCATIONAL & WELFARE TRUST,PATNA vs. PR.CIT-CENTRAL, PATNA

In the result, both the appeals filed by the assessee are allowed

Bench: Sri Manish Borad & Sri Sonjoy Sarma)

Trust. erroneous order, that is (i) if the Assessing Officer’s order was passed on incorrect assumption of fact; or (ii) incorrect application of law; or (iii) Assessing Officer’s order is in violation of the principle of natural justice; or (iv) if the order is passed by the Assessing Officer without application of mind

AMS EDUCATIONAL AND WELFARE FOUNDATION,KISHANGANJ vs. CIT(EXEMPTION), PATNA

In the result, both the appeals of the assessee are allowed for statistical purposes as aforesaid

Bench: Shri A.T. Varkey & Shri Girish Agrawal

naturally the claimed activities become doubtful”. The Ld. Counsel submitted that in respect of donations, the Ld. CIT(E) was wrong in holding that the applicant failed to submit/produce donation register and receipts, thereby holding that the genuineness of the donations remained unverified. To support the contentions made by the Ld. Counsel, he invited our attention to the submissions made

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

nature and quantum of expenditures such as school rent, land lease rent and vehicle interest. These are incidental expenses to the running of school I.T.A. No.: 670/PAT/2024 Assessment Year: 2024-25 St. Johns Education Trust St. Johns Society for Education. which is the main object of the Trust and the appellant had submitted the explanation along with various documents such

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

nature and quantum of expenditures such as school rent, land lease rent and vehicle interest. These are incidental expenses to the running of school I.T.A. No.: 670/PAT/2024 Assessment Year: 2024-25 St. Johns Education Trust St. Johns Society for Education. which is the main object of the Trust and the appellant had submitted the explanation along with various documents such

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

justice in as much as no opportunity much less adequate opportunity was ever afforded to the appellant to furnish its defence in course of assessment proceedings. 5. For that the order of the ld. Assessing Officer as well as the ld. Commissioner of Income Tax (Appeal) is wholly perverse in as much as the same are contrary

RAJBANSHI LOK KALYAN TRUST,SIWAN vs. CIT EXEMPTION, PATNA

In the result, the appeal of the assessee is allowed for statistical\npurposes

Trust.......\nAppellant\nJamapur, Ziradei, Siwan, Pin-841226.\nBihar..\n[PAN: AACTR6497G]\nvs.\nCIT (Exemption), Patna........\nRespondent\nAppearances by:\nShri Girjesh Tripathi, CA, appeared on behalf of the appellant.\nMd. Shadab Ahmed, DR, appeared on behalf of the Respondent.\nDate of concluding the hearing: October 14, 2025\nDate of pronouncing the order : October 22, 2025\nआदेश / ORDER\nPer Sonjoy Sarma, Judicial

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

natural justice. 3. Ground 3 For that the other grounds of appeal, if any, will be urged at the time of hearing” 3. Brief facts of the case are that the assessee is an AOP Trust engaged in charitable

SUNITI CHATURBHUJ SOCIAL FOUNDATION,,HAJIPUR vs. CIT(EXEMPTION), PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 620/Pat/2024 Assessment Year: 2024-2025 Suniti Chaturbhuj Social Foundation,....……Appellant C/O. Gyanendra Priyadarshi, Andarkila, Hajipur, Vaishali-844101, Bihar [Pan:Abhcs4841E] -Vs.- Commissioner Of Income Tax (Exemption),.Respondent Patna, 2Nd Floor, C.R. Building, Birchand Patel Path, Patna-800001, Bihar Appearances By: Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit, D.R., Appeared On Behalf Of The Revenue

charitable activities. Notices were issued in respect of proceedings under section 80G(5)(iii) of the Act to the address of the assessee mentioned in the Form No. 10AB to produce the copy of Memorandum of Association/Trust Deed for verification and to furnish a detailed reply on the specific information called for in the said notices. In response

RADHA GOVIND PUBLIC WELFARE SOCIETY,RAMGARH vs. CIT(EXEMPTION), PATNA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16

trust had taken a personal loan of Rs.35 lacs from Axis Bank on 07.12.2011 which was on the very same day infused in the assessee’s bank account and was utilised for the charitable purpose of the assessee. According to Ld. Counsel, it is not correct to say that personal benefit was enjoyed by Shri B. N. Sah, Secretary

ALMAHAD TRUST ,PATNA vs. ITO EXEMPTION, WARD-1, PATNA , PATNA

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

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

charitable activity, therefore, he requested that the matter may be examined to AO for afresh consideration. 9. On the other hand, the Ld. DR relied on the lower authorities and submitted that during the course of assessment proceedings, the assessee was unable to prove the source of cash receipts, first he has to establish the true nature of the source

SARVODAYA SAMAJ KALYAN SANSTHAN,JAMUI vs. CPC , BANGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

nature of a lis (Gadgil (S.S.) v. Lal & Co. [1964] 53 ITR 321 (SC)). 14. For that the appellant is an accredited institution supported by Government, alternate claim for exemption u/s. 10(23C)(iiiad), the same may be appreciated, is not a new claim, but incidental to its activity of running an educational institution, and on which basis