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

condone the delay in filing Form\n10B up to a period of 365 days. The CIT (Appeals), NFAC also took note of\na decision of the High Court of Gujarat in Commissioner of Income Tax Vs\nGujarat Oil and Allied Industries reported in 1993 ITR (201) 325 wherein it\nwas held that the filing of the auditor's report along

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

KOSHLESH VARIJ LOCHAN,BANGALORE vs. ITO WARD- 1 (1), MUZAFFARPUR

In the result, all the appeals of the assessee are allowed”

Bench: Shri Sanjay Garg & Dr. Manish Borad

154 of the Act but he had filed the appeal against the order u/s 143(1) of the Act. Considering the bonafide claim of the assessee, we are inclined to condone the delay in filing of the appeal before the ld. CIT(A). 9. Now, we are left with two remedies, first that we restore the appeal to the file

DAKSHIN BIHAR GRAMIN BANK,DANGRA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,DANGRA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,DANGRA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,PATNER BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,KHATANGI (KURTHA) BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,KURWA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,KHATANGI (KURTHA) BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,CHANDISTHAN BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,DANGRA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,DANGRA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,CHAKAI BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,MANANPUR BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,KHATANGI (KURTHA) BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,BALGUDAR BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,BORWA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising