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

delay is condoned and we proceed to decide the appeals on merit. 6 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society 8. The assessee has filed application for permission to raise additional grounds of appeal. The assessee has sought to raise two additional grounds of appeal in each year. The application of the assessee reads as under

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

delay is condoned and we proceed to decide the appeals on merit. 6 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society 8. The assessee has filed application for permission to raise additional grounds of appeal. The assessee has sought to raise two additional grounds of appeal in each year. The application of the assessee reads as under

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

delay is condoned and we proceed to decide the appeals on merit. 6 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society 8. The assessee has filed application for permission to raise additional grounds of appeal. The assessee has sought to raise two additional grounds of appeal in each year. The application of the assessee reads as under

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

section 11, 12& 10(23B). 7) For that, as per assessment order u/s 143(3) assessed income is Rs 3,16,98,714/-and Gross tax liability is Rs 30,09,194/- 8) For that, delay of filling of 10B, was caused due to the negligence of the of the chartered Accountant, assessee should not be punished for mistake

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

13 are only applicable for\ndetermining income. These sections do not have provision for\ndeduction of expenditure, but allow entire income as exempt,\nprovided provisions of the relevant sections are followed. Audit\nnoticed in 12 cases in Maharashtra and Karnataka that ITD denied\nexemptions under section 11, but allowed deductions for expenditure\nto the extent of Rs. 322.42 crore involving

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

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

NORTH BIHAR CONSTRUCTION PRIVATE LIMITED,PATNA vs. DCIT CIRCLE-3, DARBHANGA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 243/Pat/2023 Assessment Year: 2014-2015 North Bihar Construction Pvt. Limited,………Appellant Singh Sadan, Veer Kunwar Singh Path, Danapur Cantt., Patna-801503, Bihar [Pan:Aabcn9870B] -Vs.- Deputy Commissioner Of Income Tax,.…...Respondent Circle-3, Darbhanga Darbhanga-846001, Bihar Appearances By: Shri Pankaj Jyoti, C.A., Appeared On Behalf Of The Assessee Shri Ajay Kr. Shukla, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 13, 2024 Date Of Pronouncing The Order: December 10, 2024 O R D E R

13, 2024 Date of pronouncing the order: December 10, 2024 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 31st January, 2023 passed for Assessment Year 2014-15. 1 North

CHANDAN KUMAR,PATNA vs. NFAC, DELHI

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 260/Pat/2024 Assessment Year: 2015-2016 Chandan Kumar,……………..…………....……Appellant 2H/33, Near T.V. Tower, Bahadurpur, Housing Colony, Kankarbagh, Patna-800020, Bihar [Pan:Apups3760C] -Vs.- National Faceless Assessment Centre,....Respondent New Delhi Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 11, 2025 Date Of Pronouncing The Order: February 13, 2025 O R D E R

13, 2025 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 14th December, 2023 passed for Assessment Year 2015-16. 1 Chandan Kumar 2. The appeal is time barred

ASSISTANT COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE PATNA, PATNA vs. CHANAKYA NATIONAL LAW UNIVERSITY, NAYAY NAGAR

In the result, this appeal is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Sanjay Awasthii.T.A. No.342/Pat/2024 Assessment Year: 2016-17 Acit(Exemption), Patna..........................................................……….……Appellant Vs. Chanakya National Law University, Nayay Nagar.............……...…..…..Respondent Mithapur, Patna, Bihar – 800001. [Pan: Aaajc0528M] Appearances By: Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Appellant. Shri A. K. Rastogi, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 18, 2024 Date Of Pronouncing The Order : November 21, 2024 Order Per Sanjay Awasthi: 1. The Present Appeal Has Been Filed By The Revenue Against The Order Dated 07.02.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 1.1 In This Case, There Were Primarily Two Issues Which Were Before The Assessing Officer, Namely, The Issue Of Delayed Filing Of Form 10 Which Was Required U/S 11(2) R.W.S. 13(9) Of The Act & Secondly, The Issue Of An Amount Of Rs.3,58,00,000/- Which Was Added As Technically Being A Receipt Which Had Not Been Offered For Tax By The Assessee. Needless To Say, The Amount Of Rs.3,58,00,000/- Was Added & The Benefit Of Carry Forward Of Surplus Income Was Denied Since The Form 10 Was Not Filed In Time. 2. This Matter Was Carried In Appeal Before The Ld. Cit(A) & There The Issue Of Rs.3,58,00,000/- Was Allowed As Relief On The Ground That The Impugned Amount Was Apparently Debited Internally & Shown As

condonation of delay in furnishing the Form No.10 as required under section 11(2) r/w section 13(9) and the consequential

XAVIERS CONSTRUCTION PVT LTD,PATNA vs. ITO WARD- 2 (2), PATNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 349/Pat/2023 Assessment Year: 2015-2016 Xaviers Construction Pvt. Limited,....……Appellant House No. 239, Lodipur, Patna-800001, Bihar [Pan:Aaacx0342D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-2(2), Patna Appearances By: Shri Anjan Biswas, Fca, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 13, 2025 Date Of Pronouncing The Order: March 21, 2025 O R D E R

delay is condoned. 4. Brief facts of the case are that the appellant-assessee is a Private Limited Company, doing its business in developing Real Estate and engaged in civil contract work. The assessee has filed its return of income for the assessment year 2015-16 declaring total income of Rs.5,47,040/-. The case was selected for scrutiny. Accordingly

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

13. The issue which needs adjudication is that where no notice under section 143(2) of the Act has been issued to assessee, can the assessment be completed under section 143(3) of the Act? Further, whether in the circumstances where no return of income has been filed and no notice under section 143(2) of the Act could

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

13. The issue which needs adjudication is that where no notice under section 143(2) of the Act has been issued to assessee, can the assessment be completed under section 143(3) of the Act? Further, whether in the circumstances where no return of income has been filed and no notice under section 143(2) of the Act could

SIDDHI GUPTA,AURANGABAD vs. ITO, WARD- 3 (3), AURANGABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. Nos. 355 & 356/Pat/2023 Assessment Year: 2017-2018 Siddhi Gupta,…………………..…………....……Appellant S/O. Gopal Prasad Gupta, Masjid Road, Near Rath, Durga Chowk, Obra, Aurangabad-824101, Bihar [Pan:Aufps5370G] -Vs.- Income Tax Officer,…………………………....Respondent Ward-3(3), Aurangabad, Near Block More, Aurangabad-824101, Bihar

13, 2025 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeals bearing ITA Nos. 355/PAT/2023 and 356/PAT/2023 are directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National 1 ITA Nos. 355 & 356/PAT/2023 (A.Y. 2017-2018) Siddhi Gupta Faceless Appeal Centre (NFAC), Delhi dated 18th September

SIDDHI GUPTA,AURANGABAD vs. ITO, WARD- 3 (3), AURANGABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. Nos. 355 & 356/Pat/2023 Assessment Year: 2017-2018 Siddhi Gupta,…………………..…………....……Appellant S/O. Gopal Prasad Gupta, Masjid Road, Near Rath, Durga Chowk, Obra, Aurangabad-824101, Bihar [Pan:Aufps5370G] -Vs.- Income Tax Officer,…………………………....Respondent Ward-3(3), Aurangabad, Near Block More, Aurangabad-824101, Bihar

13, 2025 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeals bearing ITA Nos. 355/PAT/2023 and 356/PAT/2023 are directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National 1 ITA Nos. 355 & 356/PAT/2023 (A.Y. 2017-2018) Siddhi Gupta Faceless Appeal Centre (NFAC), Delhi dated 18th September

ANIL KUMAR SAH,BANKA vs. ITO, WD-1(4), BHAGALPUR, BHAGALPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 324/Pat/2023 Assessment Year: 2015-2016 Anil Kumar Sah,………………………....….………Appellant Near Bari Durga Mandir, Kajreli Road, Amarpur, Dist. Banka-813101, Bihar [Pan:Aqgps8735A] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-1(4), Bhagalpur, Office Of The Income Tax Officer, R.N. Plaza, R B S S Road, Bhagalpur-812001, Bihar Appearances By: Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 16, 2025 Date Of Pronouncing The Order: August 29, 2025 O R D E R

delay is condoned. 4. Brief facts of the case are that the assessee is an individual, who filed his return of income on 10.12.2015 showing total income of Rs.2.88,040/-. The assessee has shown his income from LIC commission, New India Insurance Company & interest income. The return was processed u/s 143(1) of the I.T Act. 1961. Later the case

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

condone the delay and admit the appeal for adjudication. 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 Learned CIT(A) has erred in confirming the Assessment Order dated 16.12.2019 as passed u/s 143(3) read

PRABHAT KUMAR,PATNA vs. ACIT, CIRCLE-4, PATNA

Appeal is allowed\nfor statistical purposes

delay is\nhereby condoned and the matter is admitted for adjudication.\n2\nThis appeal emanates from the order dated 17.11.2023 passed by\nthe Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal\nCentre (NFAC), Delhi (hereinafter referred to as the “Ld. CIT(A)"] u/s 250\nof the Income Tax Act, 1961 (hereafter ‘the Act').\n2.1 In this case