DIKSHA EDUCATIONAL RESEARCH FOUNDATION CHARITABLE TRUST, PATNA,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)

11 read with section 2(15) of the Income tax Act. In response to notice dated 06/07/2024, the appellant has submitted letter of affiliation issued by CBSE to the school being run it was further stated by the appellant that the activities undertaken by it was to promote and run academics and institutions with due recognition from the appropriate authorities

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)

11 read with section 2(15) of the Income tax Act. In response to notice dated 06/07/2024, the appellant has submitted letter of affiliation issued by CBSE to the school being run it was further stated by the appellant that the activities undertaken by it was to promote and run academics and institutions with due recognition from the appropriate authorities

SAGYAN EDUCATIONAL RESEARCH CHARITABLE TRUST,GOPALGANJ vs. CIT (EXEMPTION), 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)

11 read with section 2(15) of the Income tax Act. In response to notice dated 06/07/2024, the appellant has submitted letter of affiliation issued by CBSE to the school being run it was further stated by the appellant that the activities undertaken by it was to promote and run academics and institutions with due recognition from the appropriate authorities

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)

11 read with section 2(15) of the Income tax Act. In response to notice dated 06/07/2024, the appellant has submitted letter of affiliation issued by CBSE to the school being run it was further stated by the appellant that the activities undertaken by it was to promote and run academics and institutions with due recognition from the appropriate authorities

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

trusts or institutions is exempt from income-tax under sections 11 and 12, subject to the fulfilment, inter alia, of certain conditions of application of income and investment in specified modes. Anonymous donation has been defined in the new section to mean any voluntary contribution referred to in section 2(24) (iia) of the Act, where a person receiving such

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

7,92,441/- (within the 15% permissible limit u/s\nU(l)(a)) for charitable purposes, and therefore the conditions of section 11\nwere duly complied with.\n\n6. That the demand of Rs. 53,13,260/- is unjustified, arbitrary, and\ndeserves to be quashed.\n\n7. That the appellant craves leave to add, alter or withdraw any ground of\nappeal

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

In the result, all the four appeals of the assessee are allowed

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

11,00,000/- and therefore the assessment order is neither erroneous nor prejudicial to the interest of the revenue and the ld. PCIT has no jurisdiction to set aside the assessment on this issue. The Counsel also drew the attention of the Bench to the audited accounts and the AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

In the result, all the four appeals of the assessee are allowed

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

11,00,000/- and therefore the assessment order is neither erroneous nor prejudicial to the interest of the revenue and the ld. PCIT has no jurisdiction to set aside the assessment on this issue. The Counsel also drew the attention of the Bench to the audited accounts and the AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

In the result, all the four appeals of the assessee are allowed

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

11,00,000/- and therefore the assessment order is neither erroneous nor prejudicial to the interest of the revenue and the ld. PCIT has no jurisdiction to set aside the assessment on this issue. The Counsel also drew the attention of the Bench to the audited accounts and the AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable

M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA

In the result, all the four appeals of the assessee are allowed

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

11,00,000/- and therefore the assessment order is neither erroneous nor prejudicial to the interest of the revenue and the ld. PCIT has no jurisdiction to set aside the assessment on this issue. The Counsel also drew the attention of the Bench to the audited accounts and the AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable

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

charitable nature, accordingly action of the AO in denying the exemption under section 11 of the act is therefore upheld.” 4.1 Accordingly, the appeal of the assessee was dismissed. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 5. Rival contentions were heard and the submissions made have been examined

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

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

7\nΙ.Τ.Α. No.: 223/PAT/2023\n Assessment Year: 2023-24\nFaridi Foundation.\nexecuted on 29th October 2021, with the sole object as religious trust\nand other ancillary objects which are subjoin to the main object. To\ncommence its activities, an application for provisional registration was\nfiled vide Form No. 10A, dated 24/03/2022, and the approval was\ngranted vide Form

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

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

7 days time to respond which is against the principal of Natural Justice. 5. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 3. Brief facts of the case are that the assessee Society filed an application in Form No.10A seeking registration

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

7 days time to respond which is against the principal of Natural Justice. 5. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 3. Brief facts of the case are that the assessee Society filed an application in Form No.10A seeking registration

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

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 I.T.A. No. 292/Pat/2024 Maharajadhiraja Kameshwar Singh Charitable Trust before the Ld. CIT(A) were not availed of by the assessee. Due to this

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)

11 (6) of the Act notwithstanding the fact that the prescription in the said sub Section is limited to the computation of application of income for charitable purposes to the extent stated in the Act and does not call for any disallowance unless the prescription in the Section as mandated is not satisfied. 5. For that the learned assessing officer

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

11. During the Financial Year or from the Income out of which we are claiming exemptions are derived from Construction/ Repair of Government School Premises which provides education to Children. The Section Permits exemptions to any type of assessee which have Object to do so. The denial of Exemptions to view the Other Object Clause is incorrect.” 4. Rival contentions

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

11, not being registered under section 12AA of the Act. The appellant Trust is regularly being assessed to tax in the status of AOP. Therefore, the action of AO in charging tax at Maximum Marginal Rates on total income of the AOP is in accordance with the statutory provisions, hence charging of tax at MMR was sustained. 6. Aggrieved with