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]

32,476/-. According to Ld. PCIT, these receipts have not been enquired or investigated by the AO in the assessment proceedings. AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust 3. The assessee replied said show cause notices vide submission dated 16.03.2021 and 25.03.2021 with necessary details/evidences for all four assessment years wherein the it was submitted

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]

32,476/-. According to Ld. PCIT, these receipts have not been enquired or investigated by the AO in the assessment proceedings. AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust 3. The assessee replied said show cause notices vide submission dated 16.03.2021 and 25.03.2021 with necessary details/evidences for all four assessment years wherein the it was submitted

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

Appeal is treated as allowed for statistical purposes

32 dated 4th January 1988 in its ITR. But assessee did not submit copy of certificate of registration after giving several opportunities to justify its claim i.e. Details of project and institution run by assessee, for which it has claimed exemption under section 10(23C)(iiiad) of the I. T. Act, 1961. Further, for claiming exemption under section 11, assessee

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

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