ACIT, CIRCLE-4, 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; as enumerated in the show cause notice reproduced above to which the assessee failed to provide any satisfactory reply/explanation. 9. Therefore, the exemption claimed by the assessee u/s 54EC and 54F are hereby disallowed. It is not out of place to bring it on record that the assessee was liable to declare Long Term Capital Gains

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], 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; as enumerated in the show cause notice reproduced above to which the assessee failed to provide any satisfactory reply/explanation. 9. Therefore, the exemption claimed by the assessee u/s 54EC and 54F are hereby disallowed. It is not out of place to bring it on record that the assessee was liable to declare Long Term Capital Gains

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; as enumerated in the show cause notice reproduced above to which the assessee failed to provide any satisfactory reply/explanation. 9. Therefore, the exemption claimed by the assessee u/s 54EC and 54F are hereby disallowed. It is not out of place to bring it on record that the assessee was liable to declare Long Term Capital Gains

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; as enumerated in the show cause notice reproduced above to which the assessee failed to provide any satisfactory reply/explanation. 9. Therefore, the exemption claimed by the assessee u/s 54EC and 54F are hereby disallowed. It is not out of place to bring it on record that the assessee was liable to declare Long Term Capital Gains

DCIT, CIRCLE-4, 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; as enumerated in the show cause notice reproduced above to which the assessee failed to provide any satisfactory reply/explanation. 9. Therefore, the exemption claimed by the assessee u/s 54EC and 54F are hereby disallowed. It is not out of place to bring it on record that the assessee was liable to declare Long Term Capital Gains

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

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

disallowing the\n\nPage 6\n\nITA No.: 428/PAT/2025\n Assessment Year: 2018-19\n\nShashi Krishna Educational Avam Welfare Society.\n\nexemption u/s 11 as claimed in return. This authority has no jurisdiction to\ncondone the delay in filing Form 10B.\n\n5.3 As regard appellant's appeal against taxing the entire receipts instead of\ntaxing the income over