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4 results for “disallowance”+ Section 10B(4)clear

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Key Topics

Section 1114Section 143(1)5Section 12A4Section 12A(1)(b)4Section 1444Section 143(3)4Section 2634Exemption4Section 2503Charitable Trust

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

ITA 336/PAT/2025[2018-19]Status: DisposedITAT Patna27 Nov 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 143(3)Section 250

4) For that, as per record delay of 1260 days and due to this reason, petition was rejected by authority 5) For that, in this year assessee has filed form no 10B electronically on 13/04/2022 6) For that, due to unavailability of electronically filed 10B, during assessment process, Ld. A.O. has disallowed every claimed exemption

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

Appeal is treated as allowed for statistical purposes

2
ITA 296/PAT/2023[2017-18]Status: DisposedITAT Patna04 Feb 2025AY 2017-18
Section 10Section 11Section 12Section 12ASection 12A(1)(b)Section 139(1)Section 144Section 2Section 250Section 288

disallowed by the undersigned. After due consideration of facts & circumstances and verification of documents available in this office, the income of the assessee AOP/BOI is computed u/s 144 i.e. Best Judgment Assessment as Rs. 5,80,39,300/-.” 1.2 Aggrieved with this action, the assessee approached the Ld. CIT(A), who has in principle supported the action

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

ITA 428/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 154Section 250

10B is a procedural/technical lapse and the same stands condonable in view of various CBDT Circulars and judicial pronouncements (including CIT v. Xavier's Kelavam Mandal Pvt. Ltd. [Taxmann], Trustees of Tulsidas Gopalji Page 2 ITA No.: 428/PAT/2025 Assessment Year: 2018-19 Shashi Krishna Educational Avam Welfare Society. Charitable Trust v. CIT 1994 207 ITR 368 Bom.), wherein

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

In the result, appeal of the assessee is allowed

ITA 66/PAT/2018[15-16]Status: DisposedITAT Patna23 Feb 2023

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

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Smt. Rinku Singh, Addl. CIT, DR
Section 12ASection 142Section 142(1)Section 143(3)Section 263

section 263 of the Act. 4.2. Ld. Counsel also submitted that Ld. CIT has conducted the revisionary proceeding in a mechanical manner without any independent findings.He stated that out of twelve issues raised by the Ld. CIT, ten of them are the observations made by the auditor in the notes on account in Schedule I and audit report in Form