PARTH SARTHI BALY SHILPI EDUCATIONAL TRUST,VAISHALI, HAJIPUR vs. CPC, BENGALORE

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

1. That the issue in this appeal relates to disallowance of exemption u/s 12A on\nthe ground that there was delay in filing of form-10B.\n2. That CBDT has issued a circular bearing no-16/2024 dated-18/11/2024,\naccording to which the delay in filing of audit report in form-10B can be condoned.\n3. That the appellant

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

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

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