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

Appeals of the assessee are allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.301 To 303/Pat/2023 Assessment Years: 2013-14, 2015-16 & 2016-17 Narayani Educational Health & Charitable Trust……..………….……Appellant A/78, P. C Colony, Kankarbagh, Patna, Bihar-800020. [Pan: Aactn2955K] Vs. Dcit, Central Circle-2, Patna....….….. ……………….........……...…..…..Respondent Appearances By: Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit - Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 05, 2025 Date Of Pronouncing The Order : February 07, 2025 Order Per Sonjoy Sarma: The Captioned Appeals Have Been Preferred By The Assessee Against Separate Orders All Dated 28.04.2023 Passed By The Commissioner Of Income Tax (Appeals)-3, Patna [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) For Assessment Years 2013-14, 2015-16 & 2016-17 Respectively. Since, The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. 2. At The Outset, The Registry Has Informed That There Are Delays Of 106 Days In Filing All The Present Appeals. The Assessee Filed Applications For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Applications, We Find Reasonable Cause Which Was Beyond The Control Of The Assessee & The Delays Were Not Intentional. We, Therefore

condonation of delay stating reasons for such delay. After considering the applications, we find reasonable cause which was beyond the control of the assessee and the delays were not intentional. We, therefore, I.T.A. Nos.301 to 303/Pat/2023 Assessment Years: 2013-14, 2015-16 & 2016-17 Narayani Educational Health And Charitable Trust

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

Appeals of the assessee are allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.301 To 303/Pat/2023 Assessment Years: 2013-14, 2015-16 & 2016-17 Narayani Educational Health & Charitable Trust……..………….……Appellant A/78, P. C Colony, Kankarbagh, Patna, Bihar-800020. [Pan: Aactn2955K] Vs. Dcit, Central Circle-2, Patna....….….. ……………….........……...…..…..Respondent Appearances By: Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit - Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 05, 2025 Date Of Pronouncing The Order : February 07, 2025 Order Per Sonjoy Sarma: The Captioned Appeals Have Been Preferred By The Assessee Against Separate Orders All Dated 28.04.2023 Passed By The Commissioner Of Income Tax (Appeals)-3, Patna [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) For Assessment Years 2013-14, 2015-16 & 2016-17 Respectively. Since, The Issues Involved In All The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. 2. At The Outset, The Registry Has Informed That There Are Delays Of 106 Days In Filing All The Present Appeals. The Assessee Filed Applications For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Applications, We Find Reasonable Cause Which Was Beyond The Control Of The Assessee & The Delays Were Not Intentional. We, Therefore

condonation of delay stating reasons for such delay. After considering the applications, we find reasonable cause which was beyond the control of the assessee and the delays were not intentional. We, therefore, I.T.A. Nos.301 to 303/Pat/2023 Assessment Years: 2013-14, 2015-16 & 2016-17 Narayani Educational Health And Charitable Trust

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.

charitable trust where in no way responsible for such delay. It's on this ground the appeal was filed before the Commissioner of Income Tax (Appeal) with a petition for condonation

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

delay in filing Form 10B\nis a procedural/technical lapse and the same stands condonable in view of\nvarious CBDT Circulars and judicial pronouncements (including CIT v.\nXavier's Kelavam Mandal Pvt. Ltd. [Taxmann], Trustees of Tulsidas Gopalji\n\nPage 2\n\nITA No.: 428/PAT/2025\n Assessment Year: 2018-19\n\nShashi Krishna Educational Avam Welfare Society.\n\nCharitable Trust

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

condone the delay and admit the appeal for adjudication on merits. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the order of the ld. Assessing Officer as well as the ld. Commissioner of Income Tax (Appeal

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

condoning the delay. After hearing the rival contentions and perusing the materials available on record, ITA Nos.345 to 347/PAT/2025 Narayani Educational Health and Charitable Trust

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

condoning the delay. After hearing the rival contentions and perusing the materials available on record, ITA Nos.345 to 347/PAT/2025 Narayani Educational Health and Charitable Trust

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

condoning the delay. After hearing the rival contentions and perusing the materials available on record, ITA Nos.345 to 347/PAT/2025 Narayani Educational Health and Charitable Trust

NEXGENHUMAN,PATNA vs. CIT(EXEMPTION), PATNA

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

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

delay is hereby condoned. 3. Brief facts of the case of the assessee is that the assessee is a trust established on 20.03.2018 to carry out charitable

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)

Trust present appeal This stated the saad paragraph that the delay is wholly attributed to the period of waiting particularly, in view of the settled law that gross receipts we subject to tax only in absence of registration and the expenditure incurred, for carrying out the charitable activity has to be allowed. 6. That I state that the aforementioned trustees

RAJBANSHI LOK KALYAN TRUST,SIWAN vs. CIT EXEMPTION, PATNA

In the result, the appeal of the assessee is allowed for statistical\npurposes

Trust.......\nAppellant\nJamapur, Ziradei, Siwan, Pin-841226.\nBihar..\n[PAN: AACTR6497G]\nvs.\nCIT (Exemption), Patna........\nRespondent\nAppearances by:\nShri Girjesh Tripathi, CA, appeared on behalf of the appellant.\nMd. Shadab Ahmed, DR, appeared on behalf of the Respondent.\nDate of concluding the hearing: October 14, 2025\nDate of pronouncing the order : October 22, 2025\nआदेश / ORDER\nPer Sonjoy Sarma, Judicial

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)

condone the delay of 25 days and admit the appeal for adjudication. 3. The assessee is in appeal before the Tribunal raising the following grounds: Assessment Year 2011-12: “1. That the Hon'ble PCIT, Patna erred in appreciating the facts properly. 2. That the Hon'ble PCIT erred in treating the assessment order passed by the learned assessing officer

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)

condone the delay of 25 days and admit the appeal for adjudication. 3. The assessee is in appeal before the Tribunal raising the following grounds: Assessment Year 2011-12: “1. That the Hon'ble PCIT, Patna erred in appreciating the facts properly. 2. That the Hon'ble PCIT erred in treating the assessment order passed by the learned assessing officer

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)

delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication. 1.1 This is a batch of three appeals having additions made on same issue for all the three years under consideration. Accordingly, these three matters are being disposed of by a single order. For the sake of convenience, the appeal

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)

delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication. 1.1 This is a batch of three appeals having additions made on same issue for all the three years under consideration. Accordingly, these three matters are being disposed of by a single order. For the sake of convenience, the appeal

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)

delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication. 1.1 This is a batch of three appeals having additions made on same issue for all the three years under consideration. Accordingly, these three matters are being disposed of by a single order. For the sake of convenience, the appeal

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

delay is hereby condoned and this appeal is admitted for adjudication. 2. The present appeal emanates from order dated 02.03.2024, passed by the Ld. Commissioner of Income Tax (Exemption), Patna, [hereafter ‘the Ld. CIT(E)’], u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereafter ‘the Act’). 2.1 In this case, the assessee had filed an application

SRI KALIKA NANDAN NIJI KULDEVTA TRUST,PATNA vs. ITO, WARD-6(3), PATNA

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

Bench: Shri A. T. Varkey, Jm]

condone the delay and admit the appeal for hearing. 3. Brief facts of the case are that the assessee is a private benefit AOP trust created for the benefit of deities specified therein. For the relevant AY 2013-14 the assessee had filed return of income of Rs.1,10,530/- and the tax payable thereon was calculated

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