GURUDWARA BAL LEELA MAINI SANGAT TRUST,PATNA vs. DC/AC, EXEMPTION, PATNA

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

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Exemption Circle, Patna Bare ki Gali, Jhauganj, Patna City, Bihar - 800008 ..............…..…..................... Respondent Appearances by: Assessee represented by : Sh. D.V. Pathy, Adv. Department represented by : Sh. Rinku Singh, CIT- DR Date of concluding the hearing : 19.12.2024 Date of pronouncing the order : 01.01.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The present appeal emanates from the order u/s 250 of the Income

ACIT vs. INTERNATIONAL SCHOOL OF SOCIAL WELFARE HUMAN RESOURCES,

In the result, the appeal filed by the Revenue is allowed while the Cross Objection filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

exemption for the AY 2009-10 was rejected by the CCIT vide order dated 29.09.2009, the relevant portion of which has been reproduced in the assessment order from Page 6 onward. The total income was assessed under section 144/147 of the Act vide order dated 29.12.2010. 5.2 The Ld. CIT(A) quashed the proceeding under section 147 by holding

RADHA GOVIND PUBLIC WELFARE SOCIETY,RAMGARH vs. CIT(EXEMPTION), PATNA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16

Exemption Circle, Ranchi u/s.143(3) of the Act, dated 03.11.2016. 2. Assessee has raised three grounds, all of which relate to assumption of jurisdiction by the Ld. CIT(E), Patna for invoking the revisionary proceeding u/s. 263 of the Act and passing the impugned order thereon. Grounds are not reproduced for the sake of brevity. 2 Radha Govind Public Welfare

M/S MANISH FINLEASE (P) LTD,PATNA vs. ITO, WARD-2(1), PATNA

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

depreciation to be allowed under sections 30 and 32. The Assessing Officer determined the taxable income making additions and disallowances. Subsequently, the Assessing Officer issued a notice under section 148 and reopened the assessment P a g e 10 | 71 Assessment Year : 2010 -2011 under section 147 on the basis of under assessment. The assessee objected to the reopening

ACIT, CIRCLE-4, PATNA vs. SH. SURESH , PATNA

depreciated on account of going various litigations. It is submitted that the circle municipal value shown in the sale deed is merely for the limited purpose calculation of stamp duty by the state government. The assessee was engaged in legal dispute over the title of the immovable property in question. Due to dispute attached to the property the assessee

SRIRAM ENTERPRISES,PATNA vs. PCIT (CENTRAL), PATNA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 76/Pat/2023 Assessment Year: 2018-2019 Sriram Enterprises,………………………..........Appellant C/O. Nirmal & Associates, Nepali Kothi, Opposite Gasoline Petrol Pump, Boring Road, Patna-800001 [Pan:Aarfs8853J] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,…………………………………..……………..Respondent, Bihar-800001 Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Md. A.H. Chowdhary, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 5Th March, 2024 Date Of Pronouncing The Order: May 8Th, 2024 O R D E R

exemptions and rebate claimed during 3. the year along with supporting documents. Furnish the statement of set off/adjustment of current year/carried 4. forwarded loss against any income of the year under consideration. Provide the comparison of income reported, 5. deductions/exemptions/rebate claimed, current year/carried forwarded loss set-off/adjusted, advance tax paid, self-assessment tax paid, TDS deducted, total tax paid