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 Trust (Delhi)278 ITR 152 3. Shri. Vivekanand Education & Welfare Society ITAT(Delhi) ITA No. f2592/Del/2012 4. Sunder Deep Educational Society Vs. ACIT ITAT (Delhi) ITA No. 2428/Del/2011 5. Income Tax ... vs M/S Tathagat Shiksha Samiti In view of the discussion above and respectfully following the judgments of Hon’ble ITAT and High Courts, the addition made

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

trust for withdrawal of approval granted under section 10(23C)(vi) of the Act calling upon the assessee as to why the approval granted should not be withdrawn. The assessee submitted that the ld. PCIT after taking into account the reply of the assessee to show cause notice passed the orders withdrawing the approval granted

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

trust for withdrawal of approval granted under section 10(23C)(vi) of the Act calling upon the assessee as to why the approval granted should not be withdrawn. The assessee submitted that the ld. PCIT after taking into account the reply of the assessee to show cause notice passed the orders withdrawing the approval granted

GD MOTHER EDUCATIONAL SOCIETY ,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

trust for withdrawal of approval granted under section 10(23C)(vi) of the Act calling upon the assessee as to why the approval granted should not be withdrawn. The assessee submitted that the ld. PCIT after taking into account the reply of the assessee to show cause notice passed the orders withdrawing the approval granted

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

trust for withdrawal of approval granted under section 10(23C)(vi) of the Act calling upon the assessee as to why the approval granted should not be withdrawn. The assessee submitted that the ld. PCIT after taking into account the reply of the assessee to show cause notice passed the orders withdrawing the approval granted

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

charitable\nor religious purpose in accordance with the Act. Further, Section\n164(2) provides that in case exemption is denied under section 11,\nsuch income of the trust shall be charged to tax at maximum marginal\nrate. For the Trusts and Institutions registered under section 12A,\nprovisions of sections 11, 12 and 13 are only applicable for\ndetermining income. These

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

Appeal is treated as allowed for statistical purposes

Charitable Trust registered u/s. 12A of the Act as mentioned by the AO in the beginning of his assessment order. The case of the assessee was selected for complete scrutiny under CASS with a reason for non-filing of Audit Report in Form 10B/10BB. In response to the statutory notices issued by the AO, the assessee did not respond. Therefore

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

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

3 and 5 of his order dated 26/06/2023 raised contention for\nrejecting the application for registration under section 12A. Explanation\nenumerated at Para 1.4 and 1.8 of Paper Book -1 at Page no. 5 clearly\nenvisages the fact and elucidates the mechanism of discharging the\nobjects of the Trust. In its submission dated 22/05/2023 before the\nCommissioner of Income

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 trust, the exemption u/s 11 cannot be denied. The order of Ld. CIT (A) being unjust and against principles of Natural Justice deserves to be quashed. 3. FOR THAT Ld. CIT (A) erred in law and on facts in confirming action of AO in holding the activities of the appellant trust as 'advancement of any other object of general

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)

13: S.N Name of Bank Account Number Nature of account 1 Canara Bank 3052101002413 Saving 2 Central Bank Of India 1680543411 Non-operative 3 Union Bank Of India 572501010050016 Non-operative 4 United Bank Of India 0599301649417 Term Loan 5 State Bank Of India 30886451962 Current The details of the deposits made in the above bank accounts during the accounting

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)

13: S.N Name of Bank Account Number Nature of account 1 Canara Bank 3052101002413 Saving 2 Central Bank Of India 1680543411 Non-operative 3 Union Bank Of India 572501010050016 Non-operative 4 United Bank Of India 0599301649417 Term Loan 5 State Bank Of India 30886451962 Current The details of the deposits made in the above bank accounts during the accounting

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

13,00.000/- on various dates and repaid a total of Rs.33,99,655/-. Out of the total repayment, Rs.15.73.502/- has been made through bank account while the rest Rs.18,26.153/- was repaid in cash. Thus by accepting loan in cash of Rs.13.00,000/- she violated section 269SS and is liable to penally u/s 271D

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

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

13-14 A.Y. 12-13 Advertisement 3,881,536.00 36,890.00 Consumables 5,387,964.00 3,853,562.00 Power & Fuel 2,301,813.00 1,746,850.00 Legal & Professional 1,465,212.00 0.00 Charges Welfare Expenses 860,163.80 0.00 Travelling & Conveyance 2,834,827.00 68,140.00 Thereafter, it is also recorded in the Ld. AO’s order that the expenses could

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

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

13-14 A.Y. 12-13 Advertisement 3,881,536.00 36,890.00 Consumables 5,387,964.00 3,853,562.00 Power & Fuel 2,301,813.00 1,746,850.00 Legal & Professional 1,465,212.00 0.00 Charges Welfare Expenses 860,163.80 0.00 Travelling & Conveyance 2,834,827.00 68,140.00 Thereafter, it is also recorded in the Ld. AO’s order that the expenses could

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

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

13-14 A.Y. 12-13 Advertisement 3,881,536.00 36,890.00 Consumables 5,387,964.00 3,853,562.00 Power & Fuel 2,301,813.00 1,746,850.00 Legal & Professional 1,465,212.00 0.00 Charges Welfare Expenses 860,163.80 0.00 Travelling & Conveyance 2,834,827.00 68,140.00 Thereafter, it is also recorded in the Ld. AO’s order that the expenses could

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

charitable for long time. The Ld. CIT (Exemption) has not found any merit in concluding that the activity of the appellant is not in line with the objects and therefore, the cancellation of registration u/s 12A is unjustified. 13. For that the appellant complies with other laws and had submitted the list of students admitted under the Right to Education

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

charitable for long time. The Ld. CIT (Exemption) has not found any merit in concluding that the activity of the appellant is not in line with the objects and therefore, the cancellation of registration u/s 12A is unjustified. 13. For that the appellant complies with other laws and had submitted the list of students admitted under the Right to Education

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

13. For that learned CIT failed to appreciate the fact that the appellant's claim, admittedly made per section 154, and not per the return of income, could be admitted in section 154 proceedings. It is the correct legal position that is relevant, and not the view that the parties may take of their rights in the matter

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)

section 250 of the Act was filed on 21.10.2025 4. That as per the provisions as contained in the Act the appellant was required to file the appeal within period of 60 days from the date of the receipt of the order. Thus, there is a delay of approximately 13 months and 17 days in the tiling of the present