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

disallowance of the deduction, even if the payment was made before the due date\nfor filing the ROI. We need to remind ourselves that this is exactly the case in the present\nappeal. The judgment reinforced the distinction between employer and employee\ncontributions. While an employer's contributions could be governed by section 43B of the\nAct, employees' contributions

BIHAR STATE ROAD DEVELOPMENT CORPORATION LTD,PATNA vs. ACIT, CIR-2, P)ATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowing Rs.6,06,16,174/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2012-13 corresponding to Assessment Year 2013-14, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowing Rs.6,06,16,174/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2012-13 corresponding to Assessment Year 2013-14, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowing Rs.6,06,16,174/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2012-13 corresponding to Assessment Year 2013-14, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowing Rs.6,06,16,174/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2012-13 corresponding to Assessment Year 2013-14, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowing Rs.6,06,16,174/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2012-13 corresponding to Assessment Year 2013-14, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ITO WARD 2(1) PATNA, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowing Rs.6,06,16,174/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2012-13 corresponding to Assessment Year 2013-14, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

AKSHAY EDUCATIONAL & SOCIAL WELFARE CHARITABLE TRUST,BODHGAYA vs. DCIT, CIRCLE-3, GAYA

In the result, the appeal of the assessee is hereby dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.03/Pat/2017 Assessment Year: 2011-12 Akshay Educational & Social Welfare Charitable Trust............……….……Appellant Amawa (Thakar), Bodhgaya-824234. [Pan:Aacta5613R] Vs. Dcit, Circle-3, Gaya….....………............…............……........……...…..…..Respondent Appearances By: Shri A.K. Rastogi, Sr. Adv. & Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Smt. Rinku Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 21, 2022 Date Of Pronouncing The Order : January 11, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.08.2016 Of The Commissioner Of Income Tax (Appeals)-1, Patna [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

disallowance @ 20% amounting to Rs.89,598/- out of expenditure incurred under the head food & beverages. 9. For that the addition/disallowance sustained are wrong, illegal and unjustified on the facts and in the circumstances of the appellant case. 10. For that the whole order is bad in fact and law of the case and is fit to be modified

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

1, 2 & 3 are inter-connected grounds therefore we first take these grounds of appeal. 3. In these grounds, the Revenue has pleaded that ld. CIT(Appeals) has erred in rejecting the books of account and estimating the profits, whereas ld. Assessing Officer has specifically made disallowances of Rs.1,44,87,045/- and Rs.1,43,10,424/- under sections

PUNRASAR JUTE PARK LIMITED,PURNEA vs. CIT, PURNEA

In the result, the appeal of the assessee is allowed

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

1) of section 142 or section 148 or to disclose fully and truly all the material facts necessary for his assessment for that purpose. [Para 10] The writ applicant has challenged the reopening proceeding substantially on the grounds that (i) the proceedings initiated is mere a change of opinion on the part of the Assessing Officer as the issue already

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

Appeal is treated as allowed for statistical purposes

10(23C)(iiiad) of the I. T. Act, 1961. Further, for claiming exemption under section 11, assessee has also required to submit Form 108 under section 12A(1)(b). Section 12A(1)(b) is as under: "If total income of the trust or insinuation as computed under this act without giving effect to the provisions of section 11 and section

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey] I.T.A. No. 29/Pat/2021 Assessment Year: 2013-14 Dcit, Circle-1, Muzaffarpur M/S Uttar Bihar Gramin Bank

disallowance made under this head amounting to Rs. 10,70,70,590/- 10. Coming to the second ground is concerned the Ld. CIT(A) in its order has held thus-: “I, therefore, hold KCC loans as long term finance for the purpose of Section 36(1

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

disallowance of unsecured loan, in para 3 of the assessment order the Assessing Officer has discussed that on examination of book of the assessee it is found that an amount of Rs. 1,06,0? 895/- has shown loan received from M/s Trailblazer Edusol Pvt. Ltd. and in absence of any explanation Assessing Officer made addition of the same

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

disallowance of unsecured loan, in para 3 of the assessment order the Assessing Officer has discussed that on examination of book of the assessee it is found that an amount of Rs. 1,06,0? 895/- has shown loan received from M/s Trailblazer Edusol Pvt. Ltd. and in absence of any explanation Assessing Officer made addition of the same