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

disallowed income, the entire income should have\nbeen charged to tax. The omission resulted in under assessment of\nincome of Rs. 70.82 crore involving short levy of tax of Rs.24.07 crore.\nIn fact, the ITD itself, in case of another assessee (AY 2014-15), in an\nassessment completed under section 143(3) in December 2016,\ndenied exemption under 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

disallowed every claimed exemption of Rs.3,16,98,714 under section 11,12& 10(238). 8) That, as per assessment order u/s 143(3) assessed income is Rs.3,16,98714 /- and Gross tax liability is Rs 30,09,194/- 9) That, delay of filling of 10B was caused due to the negligence of the of the chartered Accountant, assessee should

PARTH SARTHI BALY SHILPI EDUCATIONAL TRUST,VAISHALI, HAJIPUR vs. CPC, BENGALORE

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

1. That the issue in this appeal relates to disallowance of exemption u/s 12A on\nthe ground that there was delay in filing of form-10B.\n2. That CBDT has issued a circular bearing no-16/2024 dated-18/11/2024,\naccording to which the delay in filing of audit report in form-10B can be condoned.\n3. That the appellant

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

1) was issued in the course of assessment proceeding on all the twelve issues which have been raised by the Ld. CIT in the impugned revisionary proceeding. He also submitted that assessee had duly complied with the requirements of the said notice and also produced books of accounts, bills, vouchers in respect of the activities carried out by the assessee