SARVAJANIK EDUCATION AND WELFARE SOCIETY,GUGULDIH vs. COMMISSIONER OF IMCOME TAX (EXEMPTION), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

1. The Ld. CIT(E) was not just and proper on the facts of the case and in law in rejecting the application of the Trust for registration u/s 12A for filing delayed by 17 days and not allowing the prayer for Condonation of Delay. 2. PRAYER 2.1. The REJECTION order may be recalled and registration u/s 12A

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

Appeal is treated as allowed for statistical purposes

1) of section 12A, its income chargeable to tax shall be computed after allowing deduction for the expenditure (other than capital expenditure) incurred in India, for the objects of the trust or institution, subject to fulfilment of the following conditions, namely:— (a) such expenditure is not from the corpus standing to the credit of the trust or institution

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

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

12A and had furnished\nthe Audit Report in Form 10B before completion of assessment.\n\n3. That the Learned CIT(A) failed to appreciate that 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

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

KANHAIYA KUMAR,NAWADA vs. ITO, WARD-2(5), BIHARSHARIF

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

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.560/Pat/2022 Assessment Year: 2017-18

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. [Order dated 10.01.2022) In light of the aforesaid declaration

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 activities in the field of education, medical relief to the poor and other in its objects. An application in Form 10AB was filed for grant of regular registration under sub-clause

ROSE BUD MUSLIM EDUCATIONAL SOCIETY,PATNA vs. ITO, EXEMPTION, WARD-1, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

delay is, therefore, condoned and the appeal is admitted for adjudication. 2. The grounds of appeal raised by the assessee are as under:- 1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the order of the learned assessing officer and also the Commissioner of Income Tax (Appeal) is bad both

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.

Section 154 of the Act. 7. That I admit that the delay in filing the appeal primarily arose due to a wrong decision of mine and was indeed my fault. I was apologetic for the delay in filing the appeal which was caused due to my fault as a counsel and that my clients who are charitable trust where

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)

condone the delay and the appeal is taking for adjudication. 5. Briefly stated that facts of the case are that as per e-filing portal the assessee has deposited cash of Rs. 21,84,076/- in A/c No. 032404010003154 to J & K Bank based on the information. A notice u/s 148 of the Act was issued to the assessee

JAN SIKSHAN SANSTHAN,BEGUSARAI vs. ITO (EXEMPTION), BHAGALPUR

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

condoning delay in such cases. The intention of legislature with\nrespect to such cases is very clear that the remedy in such situation lies in the\nsection 119 of the Act.\nFrom the above it is clear that the appellant has not correctly reported the application\nu/s 11(1). As has already been stated earlier the only remedy to correct