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

29,533.00 and surplus of Rs.6,30,671.11. The assessee has claimed the exemption of u/s 10(23C)(vi) without having approval from approving authority. As per the provision of the section 10 (23C)(vi) approval u/s 10(23)(C)(vi) from the CCIT or DGIT as the case may be is a necessary condition for getting exemption under this

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

29. The ld. PCIT thereafter noticed that information is submitted in respect of only 26 entities against 64 entities mentioned in the show-cause notice, who are sundry creditors above Rs.5,00,000/-. Therefore, he was not satisfied with the replies to the show-cause notice. Ld. PCIT, therefore, held that the order of ld. Assessing Officer is not only

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

10 and mapped all the twelve issues from the said questionnaire as well as the reply furnished by the assessee in response to the said questionnaire which is also placed in the paper book starting from page 29, to demonstrate that Ld. AO has applied his mind on all the twelve issues which have already been subjected to examination

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

29,48,286/- to the total income of the assessee during the year under consideration. 3.2. Aggrieved assessee preferred an appeal before the learned CIT (A), who deleted the addition after examining the order issued by CERC relating to these expenses submitted by the ld. Counsel of the assessee by recording a clearcut finding that the expenses were not related

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

29,94~/-, 234D at Rs. 3,02,3631- and 244A at Rs. 1,84,080/-. The charging of interest u/s 234A, 234B, 234D and 244A is arbitrary and unjustified. The interest component as included in the demand notice is fit to be deleted. ITA No.314 to316/Pat/18 AY 2009-10 Arun Construction Page 4 4. For that the appellant reserves

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

29,94~/-, 234D at Rs. 3,02,3631- and 244A at Rs. 1,84,080/-. The charging of interest u/s 234A, 234B, 234D and 244A is arbitrary and unjustified. The interest component as included in the demand notice is fit to be deleted. ITA No.314 to316/Pat/18 AY 2009-10 Arun Construction Page 4 4. For that the appellant reserves