NARAYANI EDUCATIONAL HEALTH AND CHARITABLE TRUST,PATNA vs. DCIT, CENTRAL CIRCLE-2, PATNA

Appeals of the assessee are allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.301 To 303/Pat/2023 Assessment Years: 2013-14, 2015-16 & 2016-17 Narayani Educational Health & Charitable Trust……..………….……Appellant A/78, P. C Colony, Kankarbagh, Patna, Bihar-800020. [Pan: Aactn2955K] Vs. Dcit, Central Circle-2, Patna....….….. ……………….........……...…..…..Respondent Appearances By: Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit - Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 05, 2025 Date Of Pronouncing The Order : February 07, 2025 Order Per Sonjoy Sarma: The Captioned Appeals Have Been Preferred By The Assessee Against Separate Orders All Dated 28.04.2023 Passed By The Commissioner Of Income Tax (Appeals)-3, Patna [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) For Assessment Years 2013-14, 2015-16 & 2016-17 Respectively. Since, The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. 2. At The Outset, The Registry Has Informed That There Are Delays Of 106 Days In Filing All The Present Appeals. The Assessee Filed Applications For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Applications, We Find Reasonable Cause Which Was Beyond The Control Of The Assessee & The Delays Were Not Intentional. We, Therefore