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

Appeal is treated as allowed for statistical purposes

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 12 exceeds [the maximum amount (i.e. Rs.2.50 thousand) which is not chargeable to Income tax) in any previous year, the accounts of the trust or institution for that year have

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

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

sections": [ "11", "12A", "250", "119(2)(b)" ], "issues": "Whether the disallowance of exemption under Section 12A due to a delay

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

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 income as exempt,\nprovided provisions of the relevant sections are followed. Audit\nnoticed in 12 cases in Maharashtra and Karnataka that ITD denied\nexemptions under section 11, but allowed deductions for expenditure

GURUDWARA BAL LEELA MAINI SANGAT TRUST,PATNA vs. DC/AC, EXEMPTION, PATNA

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

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

12A of the Act through an order dated 27.12.2019. The Ld. AO made the following two additions: (i) depreciation Rs. – 61,27,941/- I.T.A. No. 299/Pat/2024 Gurudwara Bal Leela Maini Sangat Trust (ii) Cash deposited in bank Rs. – 49,88,100/-. 1.2. It is seen that the addition on account of depreciation has been made due to the fact that

MAHARAJADHIRAJA KAMESHWAR SINGH CHARITABLE TRUST,DARBHANGA vs. ITO EXEMPTION WARD, MUZAFFARPUR

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

Bench: The Ld. Cit(A) In Protest Against The Action Of The Ld. Ao, Cpc, Bengaluru. The Ld. Ao, Cpc Has Denied Exemption U/S 11 Of The Act Since Apparently The Return Was Filed Belatedly U/S 139(4) Of The Act. Before The Ld. Cit(A), It Is Recorded In Para 6.2 That Two Opportunities Given For Presenting The Facts

12A and all the necessary forms and audit report were filed within the due date. The ITR was also filed within the extended due date u/s 139(1). In such a case claim for exemption should not have been disallowed. 3 For that the learned CIT(A) should not have passed ex parte order only on the second date

DCIT, EXEMPTION CIRCLE, PATNA vs. BIJENDRA MEMORIAL SOCIETY, PATNA

In the result, the appeal is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.3/Pat/2021 Assessment Year: 2015-16 Dcit (Exemption), Circle-Patna........……….........…..........….…… Appellant Vs. Bijendra Memorial Society….....….....……........…...…...…..…..... Respondent 404 Shyam Centre, Exhibition Road, Patna-800001. [Pan:Aabtb1511G] Appearances By: Shri Soumitra Choudhury, Adv., Appeared On Behalf Of The Appellant. Smt. Rinku Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 01, 2023 Date Of Pronouncing The Order : March 29, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 28.08.2020 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’). 2. The Revenue In This Appeal Has Taken The Following Grounds Of Appeal: “1. The Ld.Cit(A) Has Erred In Law As Well As Facts Of The Case In Deleting The Additions Of Disallowances Towards The Salary/Remuneration Of Rs. 17,40,000/- & Rs.12,60,000/- Paid To Treasurer & Secretary Of The Trust & Rs.3,00,000/- To Shri Kala Choudhary For Hiring Of Bus & Rs.8,40,000/- For Hostel Building Rent To M/S Aadya Bhasker Enterprises Private Limited From The Income Of Trust Which Were Found Excessive & Unreasonable Under Sub-Section (3) Of Section 13 Of The

disallowances towards the salary/remuneration of Rs. 17,40,000/- and Rs.12,60,000/- paid to Treasurer and Secretary of the Trust and Rs.3,00,000/- to Shri Kala Choudhary for hiring of bus and Rs.8,40,000/- for hostel Building Rent to M/s Aadya Bhasker Enterprises Private Limited from the income of Trust which were found excessive and unreasonable under

ASSISTANT COMMISSIONER OF INCOME TAX, PATNA vs. BIJENDRA MEMORIAL SOCIETY, PATNA

In the result, both the appeals filed by the revenue are dismissed

disallowance of salary payment made to the specified persons was deleted as discussed above, the denial of exemption u/s 11 & 12 of the Act to the appellant trust which is registered u/s 12AA of the Act does not have legs to stand. The AO 2 I.T.A. No. 296-297/Pat/2024 Bijendra Memorial Society, Patna is therefore directed to allow

ASSISTANT COMMISSIONER OF INCOME TAX, PATNA vs. BIJENDRA MEMORIAL SOCIETY, PATNA

In the result, both the appeals filed by the revenue are dismissed

disallowance of salary payment made to the specified persons was deleted as discussed above, the denial of exemption u/s 11 & 12 of the Act to the appellant trust which is registered u/s 12AA of the Act does not have legs to stand. The AO 2 I.T.A. No. 296-297/Pat/2024 Bijendra Memorial Society, Patna is therefore directed to allow