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

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

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

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

LAL BAHADUR PANDEY,SARAN vs. ITO, WARD,-2(2), CHHAPARA

In the result, the Stay Application of the assessee is dismissed and the appeal of the assessee is allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borads.A. No. 9/Pat/2024 (In Ita No. 507/Pat/2024) Assessment Year: 2017-2018 Lal Bahadur Pandey,…………………………..Applicant Vill. Bheldi, Chapra, Dist. Saran, Bihar-841402 [Pan:Bifpp6882H] -Vs.- Income Tax Officer,…………………………….Respondent Ward-2(2), Chapra, Dist. Saran, Bihar & I.T.A. No. 507/Pat/2024 Assessment Year: 2017-2018 Lal Bahadur Pandey,…………………………..Appellant Vill. Bheldi, Chapra, Dist. Saran, Bihar-841402 [Pan:Bifpp6882H] -Vs.- Income Tax Officer,…………………………….Respondent Ward-2(2), Chapra, Dist. Saran, Bihar Appearances By: Shri Narendra Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kumar, Sr. D.R., Appeared On Behalf Of The Revenue

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

DIPAK KUMAR SINGH & SONS HUF,PATNA vs. INCOME TAX OFFICER WARD 6(2), PATNA

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

Bench: the Ld. CIT(A), the assessee claimed that the delay was on account of ignorance of law and the assessee was alerted for filing the appeal only when they received a notice proposing levy of penalty u/s 271(1)(c) of the Act. Thereafter, the Ld. CIT(A) has discussed the issue of delayed filing with the help of several authorities on the subject and has declined to condone the said delay due to which the appeal was dismissed. 3.1 Further aggrieved with the action of Ld. CIT(A), the assessee is

3. In this case, the Ld. AO passed an order dated 23.12.2019 u/s 147 read with section 144 of the Act. Through this order, he assessed long term capital gains of Rs. 36,76,169/-. Aggrieved with this action, the assessee approached the Ld. CIT(A) but could not succeed as the Ld. CIT(A) declined to condone a delay

ITO, WARD-2(1), BEGUSARAI, BEGUSARAI vs. MANISH KUMAR MOTANI, KHAGARIA, BIHAR

In the result, the appeal of the Revenue and CO of the Assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Ito, Ward 2(1), Begusarai Manish Kumar Motani, 3Rd Floor, G.S. Motors Building, Manish Kumar Motani, Hanuman Har Har Mahadev Chauk, Traders, Mill Road, Khagaria, Vs. Begusarai-851101, Begusarai, Khagaria, Bihari-851204 Bihar-851101 (Appellant) (Respondent) Pan No. Ajjpm4263D Co No. 02/Pat/2025 (Arising In Ita No. 442/Pat/2024 For A.Y. 2017-18) Ito, Ward 2(1), Begusarai Manish Kumar Motani, 3Rd Floor, G.S. Motors Building, Manish Kumar Motani, Hanuman Har Har Mahadev Chauk, Traders, Mill Road, Khagaria, Vs. Begusarai-851101, Begusarai, Khagaria, Bihari-851204 Bihar-851101 (Applicant) (Respondent) Assessee By : S/Shri A.K. Rastogi, S.K. Duta, Ars Revenue By : Shri A.H. Chowdhary, Dr Date Of Hearing: 24.11.2025 Date Of Pronouncement: 26.02.2026

condone the delay and admit the cross objection for adjudication. 4. The only issue raised by the Revenue in the various grounds of appeal is against the order of learned CIT (A) deleting the addition made by the learned Assessing Officer of ₹8,02,45,293/-, which was in violation to the Provisions of Section 40A(3

PAPPU KUMAR,PATNA vs. ITO, WARD- 5 (4), PATNA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

MOHAMMAD SOHEL ALAM,PURNEA vs. ITO, WARD 3 (1), PURNEA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

condone the delay and dismissed the appeal on the ground that it is time barred. 3. We have duly considered the rival contentions and gone through the record carefully. Sub-section

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 119(2)(b) by which the powers delegated to the Principal Chief Commissioner of Income Tax/Commissioner of Income Tax to condone the delay in filing Form 10B beyond 365 days up to 3

MEENA GUPTA,PATNA, BIHAR vs. ITO, LOK NAYAK BHAWAN

In the result, the appeal of the assessee is allowed for statistical purposes and the Stay Application filed by the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 506/Pat/2025 Assessment Year: 2016-2017 & S.A. No. 15/Pat/2025 (In Ita No. 506/Pat/2025) Assessment Year: 2016-2017 Meena Gupta,……………...……………..……..Appellant House No. 9/N3, Road No. 11, Rajendra Nagar, Rajendra Nagar S.O., (Patna), Sampatchak, Patna-800016, Bihar [Pan:Addpg7557N] -Vs.- Income Tax Officer,…………………………....Respondent Ward-5(1), Patna, Lok Nayak Jaiprakash Bhawan, Dakbunglow Chauraha, Patna-800001, Bihar

section 249(2) of the Act as well as non-submission of any documentary evidence in support of her claim. The ld. A.R. further submitted that the assessee was not aware of the date of hearing before the ld. CIT(Appeals). Though the assessee in the Form No. 35 has stated the reason that there was a delay

ARJUN KUMAR SAH,VAISHALI vs. ITO WARD- 1(3), VAISHALI

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. Length of delay is no matter, acceptability of the explanation is the only criterion. Sometimes delay of the shortest range may be uncondonable due to a want of acceptable explanation whereas in certain other cases, delay

M/S GEETANJALI ESTATE PVT LTD,PATNA vs. PR. CIT-1, PATNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

3 of section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing

EASTERN FOOD INDUSTRIES PVT. LTD.,PATNA vs. ITO, WARD 2 (1), PATNA

In the result, the appeals of the assessee are dismissed as withdrawn

3\nITA Nos. 270 & 271/PAT/2024\nEastern Food Industries Pvt. Ltd.; A.Υ. 2012-13 & 2013-14\n04. At the time of hearing, the Id. AR submitted that assessee has already\ngone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by\nfiling form no.1, with the competent authority and therefore, prayed\nthat the assessee may be allowed to withdraw this

ATLANTIS MEDICARE PRIVATE LIMITED,PATNA vs. DC/AC CIRCLE-1, PATNA

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

condoned the delay in filing the appeal. It observed that the facts of the case needed to be established clearly and fairly at the CIT(A) level. Therefore, the Tribunal set aside the impugned order.", "result": "Allowed", "sections": [ "250", "143(3

JCIT(IN-SITU), CIRCLE-1, PATNA, PATNA vs. TECHNOCULTURE BUILDING CENTRE PRIVATE LIMITED, PATNA

In the result, appeal of the Revenue is allowed for statistical purposes\nand Cross Objection filed by the assessee is dismissed

condoning the delay. Since\nboth the appeals have inter-connected issues hence, they are being heard\ntogether for simultaneous adjudication.\n\n2. These appeals arise from the order u/s 250 of the Income Tax Act,\n1961 (hereafter “the Act”), passed by the Ld. Commissioner of Income Tax\n(Appeals), National Faceless Appeal Centre (NFAC), Delhi vide order dated\n12.12.2024

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

Section 119(2)(b) by\nwhich the powers delegated to the Principal Chief Commissioner of Income\nTax/Commissioner of Income Tax to condone the delay in filing Form 10B\nbeyond 365 days up to 3

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

Appeal is allowed\nfor statistical purposes

sections": [ "Sec 143(3)", "Sec 250", "Sec 46A", "Sec 270A", "Sec 145(3)" ], "issues": "Whether the ITAT can remand the matter to the CIT(A) for fresh adjudication due to new evidence presented by the assessee, and if the delay in filing the appeal should be condoned

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

3. Considering the facts and circumstances of the case, we are inclined to condone the delay since the delay is not due to negligence on the part of assessee and the assessee has established sufficient cause to condone the delay. Hence the delay is condoned. 4. Brief facts of the case are that the assessee is an individual, who filed