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)

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 sub-section (1) of section 12A is rejected. 6. Under the circumstances mentioned above, the provisional registration granted

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)

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 sub-section (1) of section 12A is rejected. 6. Under the circumstances mentioned above, the provisional registration granted

AKSHAY EDUCATIONAL & SOCIAL WELFARE CHARITABLE TRUST,BODHGAYA vs. DCIT, CIRCLE-3, GAYA

In the result, the appeal of the assessee is hereby dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.03/Pat/2017 Assessment Year: 2011-12 Akshay Educational & Social Welfare Charitable Trust............……….……Appellant Amawa (Thakar), Bodhgaya-824234. [Pan:Aacta5613R] Vs. Dcit, Circle-3, Gaya….....………............…............……........……...…..…..Respondent Appearances By: Shri A.K. Rastogi, Sr. Adv. & Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Smt. Rinku Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 21, 2022 Date Of Pronouncing The Order : January 11, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.08.2016 Of The Commissioner Of Income Tax (Appeals)-1, Patna [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

section 11(1)(a) unless and until institution is registered u/s 12A of the Act; (iv) the appellant trust though not having benefit of registration u/s 12A is registered with Ministry of Home Affairs as a Charitable Trust for which permission under FCRA has been account; (v)since the trust is in existence for religious and charitable purpose, the income

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]

section “the opinion of the Ld. PCIT” as a parameter for holding an order to be erroneous if the assessment order passed by the AO is without enquiry or verification which should have been made which is the one of the conditions provided out of four condition stated under that explanation

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]

section “the opinion of the Ld. PCIT” as a parameter for holding an order to be erroneous if the assessment order passed by the AO is without enquiry or verification which should have been made which is the one of the conditions provided out of four condition stated under that explanation

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]

section “the opinion of the Ld. PCIT” as a parameter for holding an order to be erroneous if the assessment order passed by the AO is without enquiry or verification which should have been made which is the one of the conditions provided out of four condition stated under that explanation

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]

section “the opinion of the Ld. PCIT” as a parameter for holding an order to be erroneous if the assessment order passed by the AO is without enquiry or verification which should have been made which is the one of the conditions provided out of four condition stated under that explanation

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

section (1) shall not apply to any anonymous donation received by- (a) any trust or institution created or established wholly for religious purposes; I.T.A. No. 103/Pat/2020 Assessment Year: 2014-15 Aishwarya Foundation, Patna 6 (b) any trust or institution created or established wholly for religious and 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

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

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 activity in accordance with its objects for which Registration u/s 12AA of the Act was granted to the appellant trust. 6. Your petitioner craves leave to amend, modify and for alter grounds and for to adduce and rely upon such further evidences and/or documents as may be required at any time before and during the time of hearing

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.

Section 154 of the Act. 7. That I admit that the delay in filing the appeal primarily arose due to a wrong decision of mine and was indeed my fault. I was apologetic for the delay in filing the appeal which was caused due to my fault as a counsel and that my clients who are charitable trust where

NARAYANI EDUCATIONAL HEALTH AND CHARITABLE TRUST ,PATNA vs. DCIT, CENTRAL CIRCLE-2,PATNA , PATNA

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

Charitable Trust; A.Ys.2013-14, 2015-16 & 2016-17 we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate these appeals. 3. The ld. Counsel for the assessee submitted that the orders were passed ex-parte by the learned CIT (A) as well as by the learned Assessing Officer

NARAYANI EDUCATIONAL HEALTH AND CHARITABLE TRUST ,PATNA vs. DCIT,CENTRAL CIRCLE-2, PATNA , PATNA

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

Charitable Trust; A.Ys.2013-14, 2015-16 & 2016-17 we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate these appeals. 3. The ld. Counsel for the assessee submitted that the orders were passed ex-parte by the learned CIT (A) as well as by the learned Assessing Officer

NARAYANI EDUCATIONAL HEALTH AND CHARITABLE TRUST,PATNA vs. DCIT, CENTRAL CIRCLE-2, PATNA

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

Charitable Trust; A.Ys.2013-14, 2015-16 & 2016-17 we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate these appeals. 3. The ld. Counsel for the assessee submitted that the orders were passed ex-parte by the learned CIT (A) as well as by the learned Assessing Officer

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)

6) of the Act notwithstanding the fact that the prescription in the said sub Section is limited to the computation of application of income for charitable purposes to the extent stated in the Act and does not call for any disallowance unless the prescription in the Section as mandated is not satisfied. 5. For that the learned assessing officer

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

6 For that even the return filed under 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