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

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

12A read with section 12AB(1)(b) of the Act. The applicant\nis a Trust. The address of the Trust is Waliganj, Arrah. The Ld. CIT\n(Exemption) issued a letter dated 20.12.2022 requiring the assessee to\nPage | 3\nΙ.Τ.Α. No.: 223/PAT/2023\n Assessment Year: 2023-24\nFaridi Foundation.\nsubmit the documents related to notes on activities undertaken

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

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

Appeal is treated as allowed for statistical purposes

12A(1)(b) is as under: "If total income of the trust or insinuation as computed under this act without giving effect to the provisions of section 11 and section 12 exceeds [the maximum amount (i.e. Rs.2.50 thousand) which is not chargeable to Income tax) in any previous year, the accounts of the trust or institution for that year have

OOSMANIA TRUST,MUZAFFARPUR vs. CIT (E), PATNA, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Trust formed on 27.07.1978 and had filed an application in Form No. 10AB on 15.02.2025 for grant of regular registration under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A read with section 12AB(1)(b) of the Act. During the course of the proceedings initiated u/s 12AB of the Act and in order to verify

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

12A(1)(b) of the Act (prevalent\nfor the relevant year), to be eligible for exemption u/s 11, the appellant was\nrequired to file audit report in Form 10B along with the return of income. In\nthe present case, the appellant filed return of income on 11.09.2018 but e-\nfiled Form 10B only on 04.03.2019 vide acknowledgement no.\n428954601040319. Since

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

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

b)(ii) of the Income Tax Act, 1961. 2. The solitary grievance of the assessee is that the ld. CIT(Exemption) has erred in rejecting the application of the assessee for grant of registration under section 12A(a) of the Income Tax Act, 1961. In response to the notice of hearing, none has appeared on behalf of the assessee. Therefore

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

b)(ii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2025- 26 dated 18.12.2024. Since the issues are common, both the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before the Tribunal raising the following grounds

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

b)(ii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2025- 26 dated 18.12.2024. Since the issues are common, both the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before the Tribunal raising the following grounds

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

B. Jodha Mal Kuthiala vs. CIT [1971] 82 ITR 570 (SC), those laws, like all other laws, are to be interpreted reasonably and in consonance with justice. As it famously remarked in CIT vs. J. H. Gotla [1985] 156 ITR 323 (SC), that though equity and taxation are often strangers, attempts should be made that these do not remain always