M/S NAI PAHAL FOUNDATION,RANCHI vs. CIT EXEMPTION, PATNA

In the result, appeal of the assessee is allowed

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : Na M/S Nai Pahal Foundation, Vs Cit(E), Patna 13P, Srs Park Phase-1, Tatisilway Industrial Area Khelgaon Road, Ranchi-845103 Pan No. : Aacan 4248 A .. Respondent (Appellant) Assessee By : Shri Devesh Poddar, Ar Revenue By : Shri A.K.Mohanty, Jcit(Jr.Dr) Date Of Hearing : 26.11.2018 Date Of Pronouncement : 27.11.2018 O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed This Appeal Against The Order Of Cit(E)

Charitable Trust, [2011] 15 taxmann.com 123 (Punjab & Haryana) has held as under :- 5 “8. We have heard learned counsel for the appellant, but find no merit in the present appeals. As per Section

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

trust has to be deducted to arrive at the income available for application to charitable and religious purposes. The CIT(A) observed that the books of accounts of assessee were duly audited and assessee is running educational institution and had spent money under the head of maintenance of buildings and other assets to the tune of Rs.1

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

In the result, the appeal of assessee being ITA No

8. The entire addition made by assessing officer and confirmed by CIT(A) is based on the hypothetical assumption that the assessee is having receipts from other sources apart from fees charged for educational purposes. The revenue authorities grossly erred in interpreting the main object of the assessee trust i.e imparting education for charitable purpose and it will not lose

SHREE DIGAMBER JAIN BHAWAN,RANCHI vs. CIT(EXEMPTIO), PATNA

In the result, we find that there is no reason to interfere with the impugned judgment of the High Court of Delhi

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

section of the Act, the materials available on record have been perused to examine the application on both the prescribed grounds i.e. (i) objects of Trust/ Society and (ii) genuineness of activities claimed. During the course of examination, it is found that the applicant according to his Receipt/Payment Account ended on 31.03.2018 has got total receipt of Rs. 8

M/S MANAVTA,JAMTARA vs. CIT EXPEMPTION, PATNA

In the result, the assessee’s appeal is allowed

Bench: Shri Pradip Kumar Kedia& Ms. Madhumita Roy

charitable activity. Accordingly considering the above judicial decisions and the application of ratio decidendi to the present case, we direct the CIT(E) to grant registration to the assessee society u/s 12AA of the Act. Accordingly, ground of appeal of the assessee is allowed.” Relying upon this judgment the registration has been directed to be allowed by the Ld. Commissioner

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) ..

section 2(15) of the LT. Act. Assesse Trust has been granted registered u/s 12AA of the income tax Act as per order of CIT (Jamshedpur) by verifying its objects and activities of educational institutions. The trust runs school and college purely on educational purpose. The Ld. A.O. was not justified in holding that the assesse trust is a business

HOLYFAITH TRIBAL W AND D TRUST ,RANCHI vs. ITO EXEMPTION WARD, RANCHI

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

Bench: Shri Sonjoy Sarma & Before Shri Sonjoy Sarma & Before Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayshri Ratnesh Nandan Sahayshri Ratnesh Nandan Sahay(Virtual Hearing) Holyfaith Tribal W & D Trust, Ranchi, Holyfaith Tribal W & D Trust, Ranchi, I.T.O., 406, Midland East Apartment, 406, Midland East Apartment, Exemption Ward, Exemption Ward, Vs. Anantpur, Chutia, Doranda, Anantpur, Chutia, Doranda, Ranchi. Ranchi-834002 (Jharkhand) 834002 (Jharkhand) Pan No. Aaath 5200 R Aaath 5200 R Appellant/ Assessee Appellant/ Assessee Respondent/ Revenue Respondent/ Revenue

charitable or religious purposes. During course of assessment proceedings, it was found by the Assessing Officer that out of ₹ 63,99,901/- of foreign contribution received, ₹ 9,81,735/- was transferred from designated FC bank account to unautorised FC utilization bank account of the assessee trust. The same was established on perusal of debit entries of bank of India account

ITO EXEMPTION WARD , JAMSHEDPUR vs. ALL INDIA WOMEN'S CONFERENCE , JAMSHEDPUR

In the result, both the appeals of the assesse are allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

8. In assessment year 2012-13 and 2013-14, the common grievance raised by the assesse is as under: ‘1. For that Ld. CIT(A) was not justified in confirming the order passed by Ld. A.O. to suggest that appellant was not entitled to exemption u/s 11 even though appellant was registered u/s 12AA and income of the appellant

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

Charitable and Chaleshwar Temple Trust Vs CIT (207 ITR 368) (Bom)(HC) has held as under:- Surya Realcon P Ltd. Vs DCIT On a careful reading of section 139 of the Act, we are of the clear opinion that sub-sections (1) and (4) of section 139 have to be read together and on such a reading, the inevitable conclusion

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

Charitable and Chaleshwar Temple Trust Vs CIT (207 ITR 368) (Bom)(HC) has held as under:- Surya Realcon P Ltd. Vs DCIT On a careful reading of section 139 of the Act, we are of the clear opinion that sub-sections (1) and (4) of section 139 have to be read together and on such a reading, the inevitable conclusion

AL ALMAAS HAIDER CHARITABL TRUSTE ,SHOP NO FIRST, FIRST FLOOR GEL CHURCH COMPLEX vs. EXEMPTION WARD RANCHI, CENTRAL REVENUE BUILDING, MAIN ROAD RANCHI,

In the result, the appeals of the assessee stands partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Charitable Trust Vs CIT(E) the issues of the appeal may be restored to the file of the ld. CIT(E) so that physically everything can be shown to the ld. CIT(E) if so required. 4. In reply, the ld. CIT-DR submitted that he had no objection if the issues are restored back to the file

AL ALMAAS HAIDER CHARITABLE TRUST ,SHOP NO FIRST, FIRST FLOOR GEL CHURCH COMPLEX vs. EXEMPTION WARD RANCHI, CENTRAL REVENUE BUILDING, RANCHI

In the result, the appeals of the assessee stands partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Charitable Trust Vs CIT(E) the issues of the appeal may be restored to the file of the ld. CIT(E) so that physically everything can be shown to the ld. CIT(E) if so required. 4. In reply, the ld. CIT-DR submitted that he had no objection if the issues are restored back to the file

JUSCO EDUCATION MISSION FOUNDATION ,JAMSHEDPUR vs. DCIT EXEMPTION CIRCLE , RANCHI

In the result, this appeal of assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Trust, rejected the claim of the society that it is doing charitable activities on the ground that Section 12A of the Act provides pre-condition for evaluating exemption under the Act subject to the society is imparting education for charitable purpose and not for earning any profit. The ld. CIT(A) then confirmed the addition

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

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

trust (i) to promote amongst exchange of knowledge, experience and ideas on sound management principles and practice and other object includes to promote education in theory and practice of management and related subjects through meetins, discussion, lecture, research projects seminars, conference and ideas, libraries, publications of booklets, tracts, journals and periodicals. And to meet these objects fees has been charged

CHANDRAVANSHI EDUCATIONAL FOUNDATION,GARHWA vs. CIT(EXEMPTION), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Chandravanshi Educational Foundation, C.I.T.(Exemption), C/O-R C Chandravanshi Welfare Trust, Patna. Vs. Garhwa-833114 (Jharkhand) Pan No. Aagcc 7713 F Appellant/ Assessee Respondent/ Revenue

charitable or religious purposes within the meaning of Section 11 read with section 2(15) of the Act and also failed to prove the compliance of other law which is required for carrying out the said activities. 4. Aggrieved by the impugned order, this appeal has been filed by the appellant before this Tribunal. 5. During the appellate proceedings before

PATEL SEVA SANGH,BOKARO STEEL CITY vs. ASSISTANT COMMISSIONER OF INCOME TAX (NATIONAL E-ASSESSMENT CENTRE), RANCHI

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Patel Seva Sangh, I.T.O., C/O-Sardar Patel Public School, Sector- Exemption, Vs. 9, Bokaro-827009 (Jharkhand) Hazaribagh. Pan No. Aabtp 2202 N Appellant/ Assessee Respondent/ Revenue

charitable institutions. 3. That Ld. Commissioner Appeal has erred in confirming addition made by The Learned Assessing Officer (AO) has erred in law and on facts in estimating the income of the assessed at 20% of the gross receipts by arbitrarily relying on Income Patel Seva Sangh Vs ITO Tax Return (ITR) figures of previous years, which are pending adjudication

VIKAS SEVA NIKETAN,NEORI VIKAS vs. INCOME TAX OFFICER, EXEMPTION WARD

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Vikas Seva Niketan, I.T.O. (Exemption), Neori Vikas, Near Ring Road Chowk, Ranchi. Vs. P.S. Bit, Ranchi-835217 (Jharkhand) Pan No. Aaaav 4655 M Appellant/ Assessee Respondent/ Revenue

8. That now on the grounds mentioned here above the order passed by the Commissioner of Income tax (EXM), Patna is unjustified and not lawful, therefore it should kindly be cancelled of non-service of intimation of new date of hearing, the society has not been provided opportunity in proper way, which is unjustified. Hence the rejection order should