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Section 12A14 Section 143(1)(a)9 Section 801B8 Section 116 Section 139(1)5 Deduction4 Exemption3 Section 139(4)2 Section 1392 Section 8012 Condonation of Delay2 Charitable Trust2

AAKANKSHA UTPRERAK SAMAJIK SANSTHA,DHANBAD vs. CIT EXEMPTION, PATNA

In the result, appeal of the assessee is allowed

ITA 6/RAN/2017[]Status: DisposedITAT Ranchi28 Nov 2018

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : Na Aakanksha Utprerak Vs Cit(E), Patna Samajik Sanstha, Nawagarh More, Po-Kharkharee, Dhanbad-828125 Pan No. : Aacaa 2234 K .. Respondent (Appellant) Assessee By : Shri Devesh Poddar, Ar Revenue By : Shri Inderjit Singh, Cit(Sr.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)

For Appellant: Shri Devesh Poddar, ARFor Respondent: Shri Inderjit Singh, CIT(Sr.DR)

Section 11Section 12A

loss account, at the time of registration the CIT(E) should look into the genuineness and objectives of the society and in the present case the CIT(E) though perused the activities but rejected the application as there is no proper evidence. Therefore, we found the action of CIT(E) is not tenable and we support our view with

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

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

ITA 5/RAN/2024[2019-20]Status: DisposedITAT Ranchi07 May 2025AY 2019-20

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

loss shall be computed after making the following adjustments, namely:— (v) disallowance of deduction claimed under section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if the return is furnished beyond the due date specified under sub-section (1) of section 139; A plain reading

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

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

ITA 4/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

SHREE SREE BALANANDA TRUST,DEOGHAR vs. ITO, EXEMPTION WARD,, DHANBAD

In the result, this appeal of assessee is allowed

ITA 16/RAN/2023[2016-17]Status: DisposedITAT Ranchi04 Feb 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryshree Sree Balananda Trust, I.T.O., Sri Sri Balananda Ashram, Karinabad, Exemption Ward, Vs. Deoghar, Dist.- Deoghar, Dhanbad. Jharkhand-841112 Pan No. Aabts 0579 H Appellant/ Assessee Respondent/ Revenue

Section 11Section 13(9)Section 139(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 154

Charitable Trust v. Union of India [1992] 193 ITR 95, the Hon'ble Delhi High Court held that as per the provisions of Section 143(1)(a) of the Act the Assessing Officer could allow or disallow only such claims which were admissible/inadmissible on the basis of the returns and documents accompanying the return. It was also held that

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

In the result, this appeal of assessee is allowed

ITA 2/RAN/2018[14-15]Status: DisposedITAT Ranchi30 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 11Section 12ASection 143(3)Section 144ASection 2(15)Section 234B

set aside/modified/cancelled. 2. For that the Ld. CIT (Appeals) in Para 4.3 of his order in Page No. 21 has directed the Assessing Officer to consider the status of the Assessee as trust and allow the said ground. However the Ld. CIT (Appeals) is highly unjustified in simultaneously treating the excess of income over expenditure as per Profit & Loss