M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

condone the delay in filing the appeal before us and take up the matter for adjudication. 4. Grounds taken by the assessee are:- (a) in ITA No. 48/Pat/2020: 1. For that the appellate order passed u/s. 250 of the Act is bad in law. 2. For that the ld. CIT(appeals) has not been justified in confirming the order passed

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

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay in filing Form 10B. 5.3 As regard appellant's appeal against taxing the entire receipts instead of taxing the income over expenditure, it is stated that facts involved in the issue is that the appellant had disclosed gross receipts of Rs.1,27,76,341/- in the ITR and claimed expenses of Rs. 1

PRESERVATION AND PROLIFERATION OF RURAL RESOURCES AND NATURE,GAYA vs. DEPUTY COMMISSIONER, INCOME-TAX, CPC, BANGALORE

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

Bench: Shri George Mathan & Shri Rakesh Mishra

1. That the order passed by Id JCIT(A) is unjust, unwarranted and bad in law. 2. That the Id JCIT(A) dismissed the appeal without considering the merits of the case. 3. That the Id JCIT erred in disregarding the fact that audit report in Form 10B was filed in accordance with the provisions of law. 4. That