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.30,52,570/- 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 to Assessment Year 2014-15, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

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.30,52,570/- 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 to Assessment Year 2014-15, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

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.30,52,570/- 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 to Assessment Year 2014-15, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

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.30,52,570/- 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 to Assessment Year 2014-15, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

AKSHAY EDUCATIONAL & SOCIAL WELFARE CHARITABLE TRUST,BODHGAYA vs. DCIT, CIRCLE-3, GAYA

In the result, the appeal of the assessee is hereby dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.03/Pat/2017 Assessment Year: 2011-12 Akshay Educational & Social Welfare Charitable Trust............……….……Appellant Amawa (Thakar), Bodhgaya-824234. [Pan:Aacta5613R] Vs. Dcit, Circle-3, Gaya….....………............…............……........……...…..…..Respondent Appearances By: Shri A.K. Rastogi, Sr. Adv. & Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Smt. Rinku Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 21, 2022 Date Of Pronouncing The Order : January 11, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.08.2016 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’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). The assessee in this appeal has taken the following grounds of appeal: “1. For that the ld. CIT(A) has erred in sustaining of Rs.57,25,000/- being the amount of voluntary contribution received from "Association Akshy" Patriarca, San Jose, CA, US. 2. For that

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

250 to 256 10 Reply of Notice u/s 142(1)- ANN-6 257 11 Reply of notice u/s 142(1)- ANN-7 258 to 284 12 Reply of notice u/s 142(1) -ANN-8 285 to 319 13 Reply of assessee-ANN-9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement

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

250 to 256 10 Reply of Notice u/s 142(1)- ANN-6 257 11 Reply of notice u/s 142(1)- ANN-7 258 to 284 12 Reply of notice u/s 142(1) -ANN-8 285 to 319 13 Reply of assessee-ANN-9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement

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

250 to 256 10 Reply of Notice u/s 142(1)- ANN-6 257 11 Reply of notice u/s 142(1)- ANN-7 258 to 284 12 Reply of notice u/s 142(1) -ANN-8 285 to 319 13 Reply of assessee-ANN-9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement

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

250 to 256 10 Reply of Notice u/s 142(1)- ANN-6 257 11 Reply of notice u/s 142(1)- ANN-7 258 to 284 12 Reply of notice u/s 142(1) -ANN-8 285 to 319 13 Reply of assessee-ANN-9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement

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

250 to 256 10 Reply of Notice u/s 142(1)- ANN-6 257 11 Reply of notice u/s 142(1)- ANN-7 258 to 284 12 Reply of notice u/s 142(1) -ANN-8 285 to 319 13 Reply of assessee-ANN-9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement

M/S MANISH FINLEASE (P) LTD,PATNA vs. ITO, WARD-2(1), PATNA

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

250 (Mys), the High Court of Mysore was dealing with the case where the P a g e 14 | 71 Assessment Year : 2010 -2011 notice under Section 148 of the Act was issued in the names of the Assessee who were minors and not in the names of their guardians. The notices were served on a clerk of the father

SIS CASH SERVICES PRIVATE LIMITED,PATNA vs. ADIT, CPC, BANGALORE, BANGALORE

250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) on 30.05.2023 by Ld. CIT(A), NFAC, Delhi. 1.1. In this case, Ld. Assessing Officer, CPC initially accepted the return of income (ROI) of the assessee vide intimation dated 31.03.2021. Thereafter, the Ld. Assessing Officer took up proceedings u/s. 154 of the Act to disallow Rs.2

KISHORI CAPITAL MARKETS PVT. LTD.,BBD BAGH (EAST) vs. ITO WARD 2(1), PATNA, LOK NAYAK BHAWAN

In the result, the appeal filed by the assessee is allowed

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

250 of the Income Tax Act, 1961 (in short the ‘Act’) by ld. Commissioner of Income- tax (Appeal)-NFAC, Delhi [in short ld. ‘CIT(A)’] dated 06.07.2023 arising out of the assessment order framed u/s 143(3) of the Act dated 27.12.2017. 1.1. The brief facts of the case of the appellant are that the assessee is a NBFC company

SANGAM ALMIRAH PRIVATE LIMITED,MUZAFFARPUR vs. NFAC, DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2018-19 dated 10.06.2025, which has been passed against the penalty order u/s 270A of the Act, dated 10.02.2022. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the orders of the authorities below

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2014-15 dated 22.06.2020. 1.1 The Registry has not pointed out any delay in filing the appeal. However, the Revenue has filed an application for condonation of delay, if any, in filing the appeal before the Tribunal. The reason for the delay is stated

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

Appeal is treated as allowed for statistical purposes

250 of the Income Tax Act, 1961 (hereafter ‘the Act’). 1.1 In this case, the Assessing Officer passed an order under Section 144 of the Act dated 03.12.2019. Through this assessment order, the Assessing Officer had held as under: I.T.A. No. 296/Pat/2023 New Era Social Development Welfare Society “Non-admissibility of claim of exemption u/s 11 and 12 of Income

SIS LIMITED,PATNA vs. ACIT, DELHI

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

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)] dated 02.02.2024, DIN & order No. ITBA/NFAC/S/250/2023-24/1060437985(1) on the following grounds of appeal: “1. That on facts and circumstances of the case and in law the impugned order dated 02.02.2024 passed

JCIT(IN-SITU), CIRCLE-1, PATNA, PATNA vs. TECHNOCULTURE BUILDING CENTRE PRIVATE LIMITED, PATNA

250 by making certain arbitrary addition is bad in law and facts and also the procedure of assessment. 2. For that, on the fact and circumstances of the case, the learned Assessing Officer has erred in making wrong addition of Employee Provident Fund and ESI Contribution Rs. 27,95,682/- under section 36(1)(va) of the act without following