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

2) provides that in case exemption is denied under section 11,\nsuch income of the trust shall be charged to tax at maximum marginal\nrate. For the Trusts and Institutions registered under section 12A,\nprovisions of sections 11, 12 and 13 are only applicable for\ndetermining income. These sections do not have provision for\ndeduction of expenditure, but allow entire

SOCIETY FOR ADVANCEMENT OF VILLAGE ECONOMY,GAYA vs. ACIT(EXEMPTION) CIRCLE, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 2(15) of the Act, the Society was not eligible for claiming exemption u/s 11 of the Act. As the TDS was not deducted on payments to CSP, a sum of ₹71,79,910/- paid to CSP agents was disallowed

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 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 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

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.4,17,73,240/- 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 2013-14 corresponding notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted by the Finance (No. 2

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.4,17,73,240/- 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 2013-14 corresponding notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted by the Finance (No. 2

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.4,17,73,240/- 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 2013-14 corresponding notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted by the Finance (No. 2

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.4,17,73,240/- 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 2013-14 corresponding notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted by the Finance (No. 2

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.4,17,73,240/- 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 2013-14 corresponding notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted by the Finance (No. 2

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.4,17,73,240/- 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 2013-14 corresponding notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted by the Finance (No. 2

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

11,489/-. The case of the assessee was selected for scrutiny assessment and a notice under section 143(2) was issued and served upon the assessee. The ld. Assessing Officer has issued questionnaires under section 142(1) on 13.06.2011. A perusal of the finding of ld. Assessing Officer on page 2 of the impugned order would reveal that the assessee

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

section 2(15) of the Act. It is seen that there is also a supporting finding that considerable expenses have been claimed under the following heads, which have been debited as under: Expenses Claimed A.Y. 13-14 A.Y. 12-13 Advertisement 3,881,536.00 36,890.00 Consumables 5,387,964.00 3,853,562.00 Power & Fuel 2

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

section 2(15) of the Act. It is seen that there is also a supporting finding that considerable expenses have been claimed under the following heads, which have been debited as under: Expenses Claimed A.Y. 13-14 A.Y. 12-13 Advertisement 3,881,536.00 36,890.00 Consumables 5,387,964.00 3,853,562.00 Power & Fuel 2

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

section 2(15) of the Act. It is seen that there is also a supporting finding that considerable expenses have been claimed under the following heads, which have been debited as under: Expenses Claimed A.Y. 13-14 A.Y. 12-13 Advertisement 3,881,536.00 36,890.00 Consumables 5,387,964.00 3,853,562.00 Power & Fuel 2

ACIT, CENTRAL CIRCLE-2, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 68 cannot be invoked. Accordingly we set aside the order of Ld. CIT(A) and direct the AO to delete the addition. Accordingly the appeal of the assessee is allowed. ITA No. 98/Pat/2021 for AY 2016-17 23. The issue raised in ground no. 1 and 2 by the revenue is against the order of Ld. CIT(A) allowing

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 68 cannot be invoked. Accordingly we set aside the order of Ld. CIT(A) and direct the AO to delete the addition. Accordingly the appeal of the assessee is allowed. ITA No. 98/Pat/2021 for AY 2016-17 23. The issue raised in ground no. 1 and 2 by the revenue is against the order of Ld. CIT(A) allowing