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

12A may be kindly directed to be allowed to the Appellant by condoning the delay. 2.2. Personal hearing may be granted. 2.3. Any other relief that your honors may deem fit may be granted.” 3. Brief facts of the case are that the assessee is a Society in Jamui, Bihar and had applied for registration u/s 12AB

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

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

12A(1)(b) of the Act (prevalent for the relevant year), to be eligible for exemption u/s 11, the appellant was required to file audit report in Form 10B along with the return of income. In the present case, the appellant filed return of income on 11.09.2018 but e- filed Form 10B only on 04.03.2019 vide acknowledgement no. 428954601040319. Since