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

delay of 173 days in filing both these appeals are condoned. Now adverting to the merit of the case. 5. Facts of the case in brief are that the CPC, Bangalore while processing the return under Section 143(1A) of the Income Tax Act, 1961 (in short, the Act) has not been allowed deduction under Section 80IB

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

delay of 173 days in filing both these appeals are condoned. Now adverting to the merit of the case. 5. Facts of the case in brief are that the CPC, Bangalore while processing the return under Section 143(1A) of the Income Tax Act, 1961 (in short, the Act) has not been allowed deduction under Section 80IB

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

delay of about four months in filing this appeal before this Tribunal is condoned. 4. Now coming to the merit of the case, the brief facts of the case are that the assessee is a Trust and filed its return of income for the A.Y. 2016-17 on 21/10/2016 in Form ITR-7 and claimed exemption under Section

THE STRAY ARMY CHARITABLE TRUST,JAMSHEDPUR vs. ITO(E), EXEMPTION WARD JAMSHEDPUR / CIT(E) PATNA, JAMSHEDPUR

In the result, both the appeals of the assessee are partly allowed for\nstatistical purposes

Charitable Trust, filed appeals against the order denying them registration u/s. 12A and recognition u/s. 80G. The trust, started in 2022 by youngsters, failed to respond to the Ld. CIT(E)'s notice due to ignorance of procedures and lack of counsel. The appeal before the Tribunal was also delayed by 400 days on similar grounds.", "held": "The Tribunal condoned

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

condone the delay in filing the appeal before this Tribunal. 3. Facts of the case, in brief, as mentioned in the order of ld. CIT(E) are that an application in Form 10AB was filed on 30/03/2024 by the appellant i.e. Chandravanshi Educational Foundation for grant of regular registration under sub clause (iii) of clause (ac) of sub-section

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

THE STRAY ARMY CHARITABLE TRUST,JAMSHEDPUR vs. ITO(E), EXEMPTION WARD JAMSHEDPUR / CIT(E) PATNA, JAMSHEDPUR

In the result, both the appeals of the assessee are partly allowed for\nstatistical purposes

charitable trust, was denied registration u/s. 12A and recognition u/s. 80G for AY 2024-25 by the Ld. CIT(E). The delay in filing appeals was attributed to the ignorance of the young founders regarding procedures. The Ld. CIT, DR had no objection to the restoration of the issue.", "held": "The Tribunal condoned