JEEVAN REKHA TRUST,DHANBAD vs. CIT EXEMPTION, PATNA

In the result, both appeals of the assessee are dismissed

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Exemption) should be directed to grant the assessee to recognition u/s.80G of the Act. 3. In reply, ld. CIT-DR submitted that the assessee has a building in which a Super Speciality Hospital is operating. Ld. CIT-DR drew our attention to the page 5 of the order of the ld. CIT(E), Patna to submit that the surplus generated

MOUNT OLIVE'S WELFARE TRUST,GUMLA vs. INCOME TAX OFFICER (EXEMPTIONS) WARD- RANCHI, RANCHI

In the result, appeal of the assessee stands allowed

Bench: the Tribunal was due to the fact that after corona virus

Exemption) Ward, Ranchi Medium Medium School, School, Karamtoli, Karamtoli, HO Ghaghra, Gumla HO Ghaghra, Gumla-835207 PAN/GIR No. . (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Vinay Goenka, ld AR Vinay Goenka, ld AR Revenue by :Shri Khub Chand Pandya, Sr hri Khub Chand Pandya, Sr DR Date of Hearing : 09/06/ /2025 Date of Pronouncement : 09/06/ /2025

DEVPRABHA CONSTRUCTION PRIVATE LTD.,,DHANBAD vs. PCIT, DHANBAD

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Devprabha Construction Private Ltd., P.C.I.T., Dev Villa, Behind Radha Swamy Arcade, Dhanbad, Vs. Saraidhela, Dhanbad-828127. Aayakar Bhawan, Luby Pan No. Aaecb 2652 A Circular Road, Dhanbad-826001 (Jharkhand) Appellant/ Assessee Respondent/ Revenue

TDS is factually incorrect. 4. That with respect to the 2nd issue i.e. hire charges paid to related persons U/s 40(A)(2b) and the vehicles/ machinery ownership details, we would like to submit as under:- a) That this issue was duly enquired and looked into at the time of original assessment which can be verified from

ACIT CIRCLE-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

exempt u/s 10(34) of the Act. Ld. AO on perusal\nof the profit and loss accounts and books of accounts came to the\nconclusion that provisions of Section 14A of the Act r.w. Rule 8D of\nthe Rules were applicable on the assessee and after giving a show\ncause computed the disallowance at Rs. 27,19,753/- comprising

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

exempt u/s 10(34) of the Act. Ld. AO on perusal\nof the profit and loss accounts and books of accounts came to the\nconclusion that provisions of Section 14A of the Act r.w. Rule 8D of\nthe Rules were applicable on the assessee and after giving a show\ncause computed the disallowance at Rs. 27,19,753/- comprising

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

exempt u/s 10(34) of the Act. Ld. AO on perusal\nof the profit and loss accounts and books of accounts came to the\nconclusion that provisions of Section 14A of the Act r.w. Rule 8D of\nthe Rules were applicable on the assessee and after giving a show\ncause computed the disallowance at Rs. 27,19,753/- comprising

RAJENDRA KUMAR SAMAD,JAMSHEDPUR vs. ITO WARD 2(4), JAMSHEDPUR, JAMSHEDPUR

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Rajendra Kumar Samad, I.T.O., Dipasai, Kharswan, Saraikela-833216 Ward 2(4), Vs. (Jharkhand) Jamshedpur. Pan No. Fiops 6380 C Appellant/ Assessee Respondent/ Revenue

exemption under Section 89 have been test checked by the Assessing Officer and was found to be correct. The Assessing Officer, therefore, accepted the returned income as declared by the assessee and the income shown by the assessee was accepted. The Assessing Officer further noted in the assessment order that credit of prepaid taxed are given, charged interest

ACIT, EXEMPTION CIRCLE, RANCHI vs. M/S. R.V.S. EDUCATIONAL TRUST, JAMSHEDPUR

In the result, appeal of the revenue is dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am (Through : Hybrid Mode) आयकरअपीलसं./Ita No.24/Ran/2020 (Ǔ""ȡ[""""[/ A.Y. :2016-2017) Acit, Exemption Circle, Ranchi Vs. M/S Rvs Educational Trust, C/O Binda Apartments (India) Private Limited, Siroman Nagar, Dimna Road, Mango, Jamshedpur-831012 ̾Ĉĭēıĕĸù Ĭĝń/Pan No. : Aaatr4456M (\ "Ȣ"ȡ"ȸ/Appellant) (Ĥ×""ȸ/ Respondent) ..

exemption of its, income. The Ld. A.O. failed to appreciate that the educational institution run by the assess trust are recognized by AICTE, a body of ministry of Human Resources and development, New Delhi, Govt. of India. (d) Further during the assessment your 16-17, the trust was running the following education institution RVS college of engineering & technology,RVS Academy

ANWESH KUMAR CHAKRABORTY,KOLKATA vs. ASSESSING OFFICER, JAMSHEDPUR

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes only

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Anwesh Kumar Chakraborty, Assessing Officer, Flat No. 04, Ashabori Apartment, 11/1 Jamshedpur. Vs. Kolupara Lane, Dhakuria, Kolkata-700031 (West Bengal) Pan No. Aiqpc 6936 M Appellant/ Assessee Respondent/ Revenue

TDS deducted as given in Form 26AS amounting to 119350/-. 4. The appellant craves liberty to add, alter, any ground of appeal either at the time of hearing or before the date of hearing." Anwesh Kr Chakraborty Vs AO 2. Facts of the case, in brief, are that the assessee is an individual, who is deriving income from salary. Return