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

1). Requirement to file Form 10B along with return of income as\nstated above is a statutory requirement mandated by the I.T. Act. CBDT vide\ncirculars issued from time to time had instructed that if there is delay in filing\nof such Form, the same should be got condoned by the concerned jurisdictional\nCommissioner of Income

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]

1,11,53, 500/- e. Notwithstanding above, the assessee has claimed total exemption u/s 54F for an amount of Rs. 4,45, 12,849/- through no complete details and evidences w.r.t. the same have been provided by the assessee. However, the same vere not pressed by the Revenue as the legality of the assessee's claim itself remained unproved

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]

1,11,53, 500/- e. Notwithstanding above, the assessee has claimed total exemption u/s 54F for an amount of Rs. 4,45, 12,849/- through no complete details and evidences w.r.t. the same have been provided by the assessee. However, the same vere not pressed by the Revenue as the legality of the assessee's claim itself remained unproved

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]

1,11,53, 500/- e. Notwithstanding above, the assessee has claimed total exemption u/s 54F for an amount of Rs. 4,45, 12,849/- through no complete details and evidences w.r.t. the same have been provided by the assessee. However, the same vere not pressed by the Revenue as the legality of the assessee's claim itself remained unproved

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]

1,11,53, 500/- e. Notwithstanding above, the assessee has claimed total exemption u/s 54F for an amount of Rs. 4,45, 12,849/- through no complete details and evidences w.r.t. the same have been provided by the assessee. However, the same vere not pressed by the Revenue as the legality of the assessee's claim itself remained unproved

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]

1,11,53, 500/- e. Notwithstanding above, the assessee has claimed total exemption u/s 54F for an amount of Rs. 4,45, 12,849/- through no complete details and evidences w.r.t. the same have been provided by the assessee. However, the same vere not pressed by the Revenue as the legality of the assessee's claim itself remained unproved

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