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)

1)(ac)(vi) in Form 10AC was also cancelled. In this regard, we may take ITA No. 594/Pat/2024 as the lead case and the finding of Ld. CIT(E) there may be extracted for reference: 3 ITA Nos. 594-597/PAT/2024 Diksha Educational Research Foundation Diksha Educational Research Foundation Charitable Trust HR Digha Shivallya Charitable Trust Sagyan Educational Research Charitable

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)

1)(ac)(vi) in Form 10AC was also cancelled. In this regard, we may take ITA No. 594/Pat/2024 as the lead case and the finding of Ld. CIT(E) there may be extracted for reference: 3 ITA Nos. 594-597/PAT/2024 Diksha Educational Research Foundation Diksha Educational Research Foundation Charitable Trust HR Digha Shivallya Charitable Trust Sagyan Educational Research Charitable

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)

1)(ac)(vi) in Form 10AC was also cancelled. In this regard, we may take ITA No. 594/Pat/2024 as the lead case and the finding of Ld. CIT(E) there may be extracted for reference: 3 ITA Nos. 594-597/PAT/2024 Diksha Educational Research Foundation Diksha Educational Research Foundation Charitable Trust HR Digha Shivallya Charitable Trust Sagyan Educational Research Charitable

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)

1)(ac)(vi) in Form 10AC was also cancelled. In this regard, we may take ITA No. 594/Pat/2024 as the lead case and the finding of Ld. CIT(E) there may be extracted for reference: 3 ITA Nos. 594-597/PAT/2024 Diksha Educational Research Foundation Diksha Educational Research Foundation Charitable Trust HR Digha Shivallya Charitable Trust Sagyan Educational Research Charitable

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraι.Τ.Α. No.: 223/Pat/2023

Trust wholly for religious and charitable purposes. In the result, the application filed in Form 10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-section (1) of section 12A is rejected. Page | 6 I.Τ.Α. No.: 223/PAT/2023 Assessment Year: 2023-24 Faridi Foundation. 7. Accordingly, the provisional registration granted u/s 12A(1

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 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 that all these issues were specifically raised by the AO by issuing notices u/s 142(1) with detailed questionnaires during the assessment proceedings which were complied with by the assessee

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 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 that all these issues were specifically raised by the AO by issuing notices u/s 142(1) with detailed questionnaires during the assessment proceedings which were complied with by the assessee

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 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 that all these issues were specifically raised by the AO by issuing notices u/s 142(1) with detailed questionnaires during the assessment proceedings which were complied with by the assessee

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 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 that all these issues were specifically raised by the AO by issuing notices u/s 142(1) with detailed questionnaires during the assessment proceedings which were complied with by the assessee

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

1. Income over expenditure as per return Rs.39,25,443/- 2. Add: Anonymous donation under Rs.2,61,72,000/- section 115BBC of the Income Tax 3. Less: Rebate allowed under section Rs.13,08,600/- 115BBC out of anonymous donation viz. 5 per cent of the donation or Rs.1.00 lakh which is higher Total Rs.2,87,88,843/- 4. Aggrieved

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

charitable or religious objectives as required under the provisions of the Act. The application filed on Form No. 10AB seeking the regular registration under the provision of sub-clause (iii) of clause (ac) of sub-section (1) of section 12A read with section 12AB(1)(b) of the Act was rejected and the provisional registration granted u/s ITA No.: 519/PAT/2025

HARDEO DASS NATMULL BAIROLIYA CHARITY TRUST,DARBHANGA vs. THE PRINCIPAL CIT(EXEMPTION), PATNA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

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

section 12A(1)(ac) (iii) and time line mentioned there that a provisionally registered trust must apply for regular registration within six months of commencement of charitable activity where as in this case trust had already commenced the charitable activity on 17.4.20 by making donation to chief minister relief fund and as such this trust was required to make application

HARDEO DASS NATMULL BAIROLIYA CHARITY TRUST,DARBHANGA vs. THE PRINCIPAL CIT(EXEMPTION)PATNA, PATNA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

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

section 12A(1)(ac) (iii) and time line mentioned there that a provisionally registered trust must apply for regular registration within six months of commencement of charitable activity where as in this case trust had already commenced the charitable activity on 17.4.20 by making donation to chief minister relief fund and as such this trust was required to make application

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

GURUDWARA BAL LEELA MANINI SANGAL TRUST,PATNA vs. DCIT, CPC, BANGALORE

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

Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 10/Pat/2022 Assessment Year: 2014-15 Gurudwara Bal Leela Manini Sangat Trust National Faceless Appeal Patna Sahib Vs Centre, Delhi Patna City Patna - 800008 [Pan: Aabtg9954E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri D.V. Pathy, Advocate & Shri Hiresh Karana, Advocate Revenue By : Md. A.H. Chowdhary, Cit D/R सुनवाई क" तारीख/Date Of Hearing : 05/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 21/03/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”) Dt. 29/12/2021, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2014-15. 2. Though The Assessee Has Raised Eight Grounds Of Appeal But The Grievance Are Two Fold:- (I) The Ld. Cit(A) Erred In Dismissing The Appeal In Limine For Delay Of 1423 Days In Filing Of The Appeal Ignoring The Fact That The Delay Occurred Due To Fault Of The Counsel, Who Had Bona Fide Belief That The Impugned Order Is Rectifiable.

4. That since, the gross receipts itself was brought to tax I filed a petition for rectification before the assessing authority on the grounds inter-alia that the order/intimation passed under Section 143 (1) of the Act bringing to tax the gross receipts itself was contrary to several judicial pronouncements of the Hon'ble Income Tax Appellate Tribunal and therefore

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

1,79,64,179/- by invoking ITA No.: 14/PAT/2018 Assessment Year: 2014-15 Society for Advancement of Village Economy. proviso to section 2(15) of the Act denying of exemption u/s 11 of the Act. Both the lower authorities erred in not appreciating submissions that the appellant trust being registered u/s 12AA of the Act as a public charitable trust

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

section 139(4) may kindly be considered and exemption should not have been denied if the same is not filed within the due date u/s 139(1). 7 For that the appellant trust is eligible for exemption and the disallowance is liable to be deleted. 8 For that other grounds, if any, will be urged at the time of hearing

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

Charitable Trust and ignoring its status as Religious. The ld. Commissioner is required to examine the objectives and thereafter was required to decide whether the assessee is engaged in Religious work or not. We feel that ld. CIT was to conduct a proper enquiry in this connection as contemplated in section 12AA(1)(a). Under this section, ld. Commissioner shall

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

Charitable Society -vs.- PCIT [2024] 166 taxmann.com 324 (Delhi-Trib.). The ld. A.R. also stated that the ld. Assessing Officer had himself invalidated the notices issued under section 148 of the Act dated 30.06.2021 for assessment years 2018-19, 2019-20 and 2020-21 by issuing fresh notices under section 148A(b) of the Act dated 25.05.2022 post the judgment