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]

Charitable Trust the assessment records came to the conclusion that the assessment orders passed by the AO u/s 143(3) read with Section 153A of the Act from AY 2013-14 to 2016-17 were erroneous in so far as prejudicial to the interest of the revenue as the AO has failed to take necessary action in examining the various

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]

Charitable Trust the assessment records came to the conclusion that the assessment orders passed by the AO u/s 143(3) read with Section 153A of the Act from AY 2013-14 to 2016-17 were erroneous in so far as prejudicial to the interest of the revenue as the AO has failed to take necessary action in examining the various

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)

charitable trust registered u/s 12A of the Act through an order dated 27.12.2019. The Ld. AO made the following two additions: (i) depreciation Rs. – 61,27,941/- I.T.A. No. 299/Pat/2024 Gurudwara Bal Leela Maini Sangat Trust (ii) Cash deposited in bank Rs. – 49,88,100/-. 1.2. It is seen that the addition on account of depreciation has been made

SHRI BHUDHARMAL DHANDHANIA,BHAGALPUR vs. CIT (EXEMPTION), PATNA

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

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

charitable. 3. Before us, the Ld. Counsel for the assessee has submitted that the assessee trust has been running the Dharmashala since 1887. That the said Dharmashala is being operated without any profit motive. That the Dharmashala rooms are offered for stay to the needy at a very nominal rent as compared to the market rates. Similarly, the Dharmashala hall

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Trust v. CIT 1994 207 ITR 368 Bom.), wherein it has been held that exemption cannot be denied merely due to late filing of audit report when substantive conditions are fulfilled. 4. That the Learned CIT(A) erred in holding that the entire gross receipts are taxable without allowing expenditure, whereas it is settled law that only surplus of income

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

Trust is not existing solely for educational purposes I.T.A. No.: 344/PAT/2018 Assessment Year: 2012-13 Bihar State Educational Infrastructure Development Corp. Ltd. as it has other objects as well mentioned in the Memorandum of Association and also existed for the purposes of profit which are clear from its Memorandum of Association as has been discussed in the assessment order. Accordingly