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

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part

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

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

5 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society the delay was occasioned by the party deliberately to gain time then the court should lean against acceptance of the explanation. While condoning delay the Could should not forget the opposite party altogether. It must be borne in mind that he is a looser and he too would

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

5 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society the delay was occasioned by the party deliberately to gain time then the court should lean against acceptance of the explanation. While condoning delay the Could should not forget the opposite party altogether. It must be borne in mind that he is a looser and he too would

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

5 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society the delay was occasioned by the party deliberately to gain time then the court should lean against acceptance of the explanation. While condoning delay the Could should not forget the opposite party altogether. It must be borne in mind that he is a looser and he too would

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

condone the delay of form no 10B. 4) For that, as per record delay of 1260 days and due to this reason, petition was rejected by authority 5) For that, in this year assessee has filed form no 10B electronically on 13/04/2022 6) For that, due to unavailability of electronically filed 10B, during assessment process, Ld. A.O. has disallowed every

MOHAMMAD SOHEL ALAM,PURNEA vs. ITO, WARD 3 (1), PURNEA

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

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

10, 2024 Date of pronouncing the order : September 12, 2024 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 27th October, 2023 passed for assessment year 2017-18. 1 Assessment Year

M/S GEETANJALI ESTATE PVT LTD,PATNA vs. PR. CIT-1, PATNA

In the result, the appeal of the assessee is dismissed

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

5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of 8 Assessment Year: 2013-2014 M/s. Geetanjali Estate

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

5. With the assistance of ld. Representatives, we have gone through the record carefully. A perusal of the impugned order would reveal that ld. CIT(Appeals) has not adjudicated the appeal on merit, rather dismissed it saying that “since the inordinate delay in filing the appeal has not been condoned, consequently the appeal of the appellant becomes

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

Appeal is treated as allowed for statistical purposes

5,80,39,300/- or u/s 10(23C)(iiiad) or any other section in ITR s the assessee had not filed the Form 10B under section 12A(1)(b). In view of the clear admission on the part of the assessee that it has not filed Form 10B, the assessee is not entitled to exemption u/s.11/12

PATNA SMART CITY LIMITED,PATNA vs. INCOME TAX OFFICER, PTN-W-(21)(91), PATNA

In the result, the appeal of the appellant is dismissed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 144B of the Act after making the following additions: - Sl.No. Particulars Amount (in ₹) 1. Low net profit construction contractors large claim of refund 13,54,095 2. High liabilities as compared to low income of/receipts 2,93,821 3. Forfeiture of bank guarantee 42,28,00,000 3.1 It is further stated in the Statement of Facts filed that

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

RAJ KISHORE UPADHYAY,GOPALGANJ vs. ITO, SIWAN, SIWAN

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

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

10 days time to prepare memo of appeal. That the delay has been caused due to compelling circumstances and there was no intention of the assessee to make delay. Under the above, there is a delay of 178 days and this delay has been caused due to unavoidable circumstances which was beyond the control of assessee. The Hon'ble Apex

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

10. That the appellant submits that admittedly the delay in the filing of the appeal occurred due to want of information as regards the status of the appeal and its dismissal on 21.07.2023. The appellant submits that being barely computer conversant she did not know the manner in which to check the status of the appeal or even pursue

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

AMAR NATH SINGH,ARA vs. ITO, NFAC, DELHI

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

Bench: The Itat. In This Regard, The Assessee Has Given Explanation Which Is As Under:

condone the delay and the appeal is taking for adjudication. 3 Amar Nath Singh 4. Briefly stated the facts of the case are that the assessee filed return of income on 04.01.2018 declaring total income at Rs. 5,03,010/- as per information with the income tax department. The assessee had deposited cash in his bank account maintained at Punjab

MANOJ KUMAR YADAV,SIWAN vs. ITO, WARD-2(3), SIWAN

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay". The total addition/demand made by the A.O. of Rs. 10,38,468/- is upheld. All the grounds of the appellant are quashed, and the appellant's appeal is dismissed. 8. For statistical purposes, the appeal is Dismissed.” 4. Aggrieved with the order of the Ld. CIT(A) the assessee has filed the appeal before this Tribunal. 5

RAJESH KUMAR,PATNA vs. ITO, WARD- 3 (2), GAYA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay and hears the appeal on merits.” 5. Rival contentions were heard and the record and the submissions made have been examined. Both before the Ld. AO as well as before the I.T.A. No.: 171/PAT/2025 Assessment Year: 2018-19 Rajesh Kumar. Ld. CIT(A), the assessee could not be represented properly and the Ld. AR requested that

ITO, WARD-4(1), PATNA vs. JAGDISH RAY, PATNA

In the result, the appeal of revenue-ITA No

condone the said delay and admit the appeal for adjudication of the issues raised before us on merits. 4. First we take up the revenue’s appeal-ITA No. 102/Pat/20 for the AY 2015-15. 5. The only issue for our consideration is that whether the ld. CIT(A) erred in granting relief