ACIT vs. M/S XAVIER INSTITUTE OF SOCIAL SERVICE,

In the result, appeal filed by the revenue is dismissed

Bench: Shri N.S Saini & Pavan Kumar Gadaleassessment Year: 2009-2010

Section 7 IT A No.1 00/R an/2 014 Asse ssmen t Year: 2 009 -20 10 10(23)(C) of the Act is required to be computed not in accordance with those provisions, but in accordance with the normal rules of accountancy where depreciation is always taken into account for finding out the real income. It has also been contended

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) ..

17-07-2003. A copy of registration certificate enclosed herewith and marked annex-1 2 2. That the assesse trust runs educational institutions in the name of the following:- (i) R.VS. College of Engineering & Technology. (ii) R.V.S. International School. (iii) R.V.S. Academy. (iv) R.V.S. Hostel. 3. That the Ld. A.O. passed assessment order

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

17. That the Act does not prohibit relief when genuine hardship is faced. 18. That the assessee was prevented by a reasonable cause as attributed by it in furnishing its return of income belatedly. 19. That it is clear that the provision contained in s. 80AC as regards the time limit for filing the return of income is directory

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

17. That the Act does not prohibit relief when genuine hardship is faced. 18. That the assessee was prevented by a reasonable cause as attributed by it in furnishing its return of income belatedly. 19. That it is clear that the provision contained in s. 80AC as regards the time limit for filing the return of income is directory

M/S CHURCH SCHOOL,JAMSHEDPUR vs. ACIT, JAMSHEPUR

In the result, the appeal of assessee being ITA No

2. First, we shall take up the appeal in ITA No. 103/Ran/2016 for the A.Y 2011-12- by the assessee. M/s. Church School ITA No. 103/Ran/2016 for the A.Y 2011-12 3. The brief facts of the case are that the assessee is a charitable trust. It conducts its activities under the name & style as ‘Church School. The assessee filed

INCOME TAX OFFICER, EXEMPTION WARD, RANCHI, RANCHI vs. DUKHHARAN MEMORIAL CHARITABLE TRUST, RANCHI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.261/Ran/2024 Assessment Year: 2017-18 Ito, Exemption Ward, Ranchi ….…………….……...................……….……Appellant Vs. Dudhharan Memorial Charitable Trust.…..….........……........……...…..…..Respondent Rani Hospital Behind Machlighar Booty Road, Ranchi, Jharkhand – 834001. [Pan: Aactd1772A] Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 14, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 20.03.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

Charitable Trust ₹1,20,000/- to Manorama Sinha respectively. The Assessing Officer held that the above payments were excessive and unreasonable, and accordingly invoked the provisions of section 13(1)(c) of the Act, thereby denying exemption under section 11 of the Act and making additions to the income of the assessee. 3. Aggrieved by the assessment order, the assessee

JAMSHEDPUR MANAGEMENT ASSOCIATION,JAMSHEDPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, PATNA, PATNA

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Jamshedpur Management Association, C.I.T.(Exemption), 18, Centre For Excellence, Ch Area Patna Vs. (East), Jamshedpur-831001 (Jharkhand) Pan No. Aaeaj 2108 F Appellant/ Assessee Respondent/ Revenue

2. We find from perusal of record that there is delay of 17 days in filing this appeal of the assessee before the Tribunal. Impugned order was passed by the ld. CIT(E) on 24/04/2023, however, this appeal is filed on 10/07/2023. The assessee has filed application for condonation of delay mentioning the fact that the assessee requested the Auditors

ST. BARNABAS HOSPITAL,RANCHI vs. CIT(EXEMPTION),, PATNA

In the result, the appeal filed by the assesse is allowed for statistical purpose

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

section 2(15) of the Act as charitable purposes, being "medical relief". Simply non-maintenance of separate books-of Pharmacy cannot be a ground for rejection of registration u/s 12AA. 1.2 For that whatsoever, having come to know about separate maintenance of books of accounts, the appellant has already started maintaining separate books for the Pharmacy. 1.3 For that