RAM KUMAR,SUPAUL vs. ITO, 3(5), SAHARSA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

delay in filing of the appeal may kindly be condoned. 9. For that the appellant reserves his right to file detailed submission at the time of hearing. 10. For that the appellant craves leave to urge, add or alter any other ground or grounds at the time of hearing.” 3. Rival contentions were heard and the record and the submissions

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

Appeal is treated as allowed for statistical purposes

section 13(10) of the Act. It is also felt that the assessee could utilise any opportunity for obtaining the condonation of delay in filing of the Form 10B, in case, the facts and the relevant CBDT Instructions support that the action. 4. With this remanding back to the file of Ld. AO with our observations, this appeal is treated

MOTOR MACHINERUY TOOLS,PATNA vs. ACIT, CIRCLE-5, PATNA

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri P.M. Jagtap, Vice-(Kz)]

delay of 49 days is accordingly condoned and the appeal of the assessee is being disposed off on merit. 3. The issue raised in ground no. 1 relates to the addition of Rs.4,08,200/- made by the Assessing Officer (hereinafter the ‘AO’) and confirmed by the ld. CIT(A) u/s 28(iv) of the Act being the amount

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

condone the delay in filing Form 10B.\n\n5.3 As regard appellant's appeal against taxing the entire receipts instead\nof taxing the income over expenditure, it is stated that facts involved in the\nissue is that the appellant had disclosed gross receipts of Rs.1,27,76,341/-\nin the ITR and claimed expenses of Rs. 1

MEENA GUPTA,PATNA, BIHAR vs. ITO, LOK NAYAK BHAWAN

In the result, the appeal of the assessee is allowed for statistical purposes and the Stay Application filed by the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 506/Pat/2025 Assessment Year: 2016-2017 & S.A. No. 15/Pat/2025 (In Ita No. 506/Pat/2025) Assessment Year: 2016-2017 Meena Gupta,……………...……………..……..Appellant House No. 9/N3, Road No. 11, Rajendra Nagar, Rajendra Nagar S.O., (Patna), Sampatchak, Patna-800016, Bihar [Pan:Addpg7557N] -Vs.- Income Tax Officer,…………………………....Respondent Ward-5(1), Patna, Lok Nayak Jaiprakash Bhawan, Dakbunglow Chauraha, Patna-800001, Bihar

1) was issued on several dates and the assessee did not reply. Thereafter a show-cause notice under section 144 of the Act was issued on 23.02.2022 against which the assessee did not reply which led to passing of order under section 147 of the Income Tax Act, 1961 on 15.03.2022. As per department findings, the assessee has purchased

SAROJ DEVI,PATNA vs. ITO, WARD- 6 (4), PATNA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

condone the delay and admit the appeal for adjudication. 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 Learned CIT(A) has erred in confirming the Assessment Order dated 16.12.2019 as passed u/s 143(3) read

BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after

GRAM NIRMAN MANDAL,NAWADA vs. DC/AC EXEMPTION, CIR, PATNA, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

10. We have perused the judgment of the Hon’ble Calcutta High Court, wherein it was held that filing in Form 10B is procedural requirement and not mandatory. Therefore, the order of the ld. CIT(Appeals) is hereby set aside as the same was not being made as per section 250(6) of the Act and the appeal was dismissed

LAL BAHADUR PANDEY,SARAN vs. ITO, WARD,-2(2), CHHAPARA

In the result, the Stay Application of the assessee is dismissed and the appeal of the assessee is allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borads.A. No. 9/Pat/2024 (In Ita No. 507/Pat/2024) Assessment Year: 2017-2018 Lal Bahadur Pandey,…………………………..Applicant Vill. Bheldi, Chapra, Dist. Saran, Bihar-841402 [Pan:Bifpp6882H] -Vs.- Income Tax Officer,…………………………….Respondent Ward-2(2), Chapra, Dist. Saran, Bihar & I.T.A. No. 507/Pat/2024 Assessment Year: 2017-2018 Lal Bahadur Pandey,…………………………..Appellant Vill. Bheldi, Chapra, Dist. Saran, Bihar-841402 [Pan:Bifpp6882H] -Vs.- Income Tax Officer,…………………………….Respondent Ward-2(2), Chapra, Dist. Saran, Bihar Appearances By: Shri Narendra Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kumar, Sr. D.R., Appeared On Behalf Of The Revenue

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after

MATA LALTI DEVI FOUNDATION,ARA vs. ITO, WARD- 1 (4), ARA

In the result, the appeal of the assessee is allowed

condoned the delay, finding the reasons to be bonafide. It held that an educational institution with gross receipts not exceeding ₹1 crore is not required to be registered under Section 10

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

delay is condoned. [Para 8]” 013. We also note that Hon'ble Delhi High Court in case of Ultimate Infratech Private Limited Vs. National Faceless Assessment Centre in WP 6305/2022 dated 20th April, 2022, dealing with similar issue has held as under: - “5. Having heard learned counsel for the petitioner, this Court is of the view that it is only

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

delay is condoned. [Para 8]” 013. We also note that Hon'ble Delhi High Court in case of Ultimate Infratech Private Limited Vs. National Faceless Assessment Centre in WP 6305/2022 dated 20th April, 2022, dealing with similar issue has held as under: - “5. Having heard learned counsel for the petitioner, this Court is of the view that it is only

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

delay is condoned. [Para 8]” 013. We also note that Hon'ble Delhi High Court in case of Ultimate Infratech Private Limited Vs. National Faceless Assessment Centre in WP 6305/2022 dated 20th April, 2022, dealing with similar issue has held as under: - “5. Having heard learned counsel for the petitioner, this Court is of the view that it is only

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

delay is condoned. [Para 8]” 013. We also note that Hon'ble Delhi High Court in case of Ultimate Infratech Private Limited Vs. National Faceless Assessment Centre in WP 6305/2022 dated 20th April, 2022, dealing with similar issue has held as under: - “5. Having heard learned counsel for the petitioner, this Court is of the view that it is only

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

delay is condoned. [Para 8]” 013. We also note that Hon'ble Delhi High Court in case of Ultimate Infratech Private Limited Vs. National Faceless Assessment Centre in WP 6305/2022 dated 20th April, 2022, dealing with similar issue has held as under: - “5. Having heard learned counsel for the petitioner, this Court is of the view that it is only

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

delay is condoned. [Para 8]” 013. We also note that Hon'ble Delhi High Court in case of Ultimate Infratech Private Limited Vs. National Faceless Assessment Centre in WP 6305/2022 dated 20th April, 2022, dealing with similar issue has held as under: - “5. Having heard learned counsel for the petitioner, this Court is of the view that it is only

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is 3 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society condoned the highest that

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is 3 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society condoned the highest that