M/S. JUNIOR CHAMBER INTERNATIONAL,,RANCHI vs. ITO , EXEMPTION WARD, RANCHI

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Exemption), 408, Commerce House, Sharda Babu Ward-Ranchi, Vs. Lane, Ranchi-834001 (Jharkhand) Ranchi. PAN No. AAAAJ 5916 B Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, Adv. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 13/03/2025 Date of pronouncement 13/03/2025 O R D E R PER: BENCH 1. This appeal by the appellant

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

delay of 17 days in filing this appeal is condoned. Now adverting to the merit of the case. 5. Facts of the case, in brief, are that the appellant is a society and filed an application in Form 10AB before the ld. CIT(E), Patna on 20/10/2022 for grant of regular registration under sub-clause (iii) of clause

MALAYALEE ASSOCIATION RANCHI,RANCHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, DELHI

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaymalayalee Association, D.C.I.T., C/O- Kairali Bhawan, Sector-2, Dhurwa, Exemption Ward, Vs. Ranchi-834004 (Jharkhand) Ranchi. Pan No. Aabtm 6305 P Appellant/ Assessee Respondent/ Revenue

Exemption Ward, Vs. Ranchi-834004 (Jharkhand) Ranchi. PAN No. AABTM 6305 P Appellant/ Assessee Respondent/ Revenue Assessee represented by Sri P.S. Paul, A.R. Department represented by Smt. Rinku Singh, CIT-DR Date of hearing 09/06/2025 Date of pronouncement 09/06/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the 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

exempt U/s 801B cannot be denied. 9. That it is the incentive provision has to be interpreted in manner as to advance the object of economic activities in the country & notice to deny the claims over technical grounds. 10. That the return filed u/s 139(4) Is to be treated as sufficient compliance in this provision

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

exempt U/s 801B cannot be denied. 9. That it is the incentive provision has to be interpreted in manner as to advance the object of economic activities in the country & notice to deny the claims over technical grounds. 10. That the return filed u/s 139(4) Is to be treated as sufficient compliance in this provision

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

MUSLIM FUND,JAMSHEDPUR vs. ITO, EXEMPTION WARD, JAMSHEDPUR

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

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am (Through : Hybrid Mode) आयकर अपील सं./Ita No.378/Ran/2024 (धनध ारण वषा / A.Y.S :2017-2018) Muslim Fund Vs. Ito (Exemption Ward), Jama Masjid, Sakchi, Jamshedpur Jamshedpur स्थ यी लेख सं./जीआइआर सं./Pan/Gir No. : Aaaam 0411 A (अपील थी /Appellant) .. (प्रत्यथी / Respondent) निर्धाऩिती की ओर से /Assessee By : Shri M.K.Choudhary & Shri Devesh Poddar, Advocates र जस्व की ओर से /Revenue By : Shri Amitabh Kumar Sinha, Cit-Dr सुनव ई की त रीख / Date Of Hearing : 03/04/2025 घोषण की त रीख/Date Of Pronouncement : 03/04/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 25/01/2024, Passed In Din & Order No.Itba/Nfac/S/250/2023- 24/1060142968(1) For The Assessment Year 2013-2014. 2. On Perusal Of The Appeal Record, It Is Found That The Appeal Of The Assessee Has Been Filed Belatedly By 195 Days. In This Regard, Ld. Ar Has Filed An Application For Condonation Of Delay Stating Sufficient Reasons Therein. Accordingly, We Condone The Delay Of 195 Days In Filing The Appeal & The Appeal Of The Assessee Is Heard Finally.

Exemption Ward), Jama Masjid, Sakchi, Jamshedpur Jamshedpur स्थ यी लेख सं./जीआइआर सं./PAN/GIR No. : AAAAM 0411 A (अपील थी /Appellant) .. (प्रत्यथी / Respondent) निर्धाऩिती की ओर से /Assessee by : Shri M.K.Choudhary & Shri Devesh Poddar, Advocates र जस्व की ओर से /Revenue by : Shri Amitabh Kumar Sinha, CIT-DR सुनव ई की त रीख / Date of Hearing : 03/04/2025 घोषण की

SHISHU NIKETAN TRUST,JAMSHEDPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PATNA, PATNA

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayshishu Niketan Trust, C.I.T.(Exemption), Road No. 19, Farm Area, Kadma, Patna. Vs. Jamshedpur-831005 (Jharkhand) Pan No. Aacts 5425 P Appellant/ Assessee Respondent/ Revenue

Exemption), Patna dated 20/12/2024 denying the assessee the benefit of recognition under Section 80G of the Income Tax Act, 1961 (in short, the Act). 2. Shri Shubham Choudhary, ld. A.R. is represented on behalf of the assessee and Shri Rajib Jain, ld. CIT-DR represented on behalf of the revenue. 3. It was submitted by the ld. AR that there

NATIONAL UNIVERSITY OF STUDY AND RESEARCH IN LAW,RANCHI vs. ASST. DIRECTOR OF INCOME TAX ,CPC, BENGALURU

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

Bench: Shri Pradip Kumar Choubey & Shri Ratnesh Nandan Sahay(Virtual Hearing) National University Of Study & Assistant Director Of Research In Law, Ranchi, Income Tax, Vs. Nusrl Campus, Pithoria Road, P.O- C.P.C., Bangaluru. Burku At Nagri, Jharkhand. Pan No. Aaajn 0847 Q Appellant/ Assessee Respondent/ Revenue

condonation of delay was not acceded by the department. 4. The appellant then filed a rectification application against the above demand notice, however, the same was rejected by the department. The appellant institute, therefore, filed another rectification application, however, the department bearing DIN No. CPC/1920/U7/2013753186 dated 04/02/2021 disallowed both the revenue expenditure as well as the capital expenditure claimed

S S CHARITABLE TRUST,DUMKA vs. CIT APPEAL, RANCHI

In the result, the appeal of the assessee-trust stands allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.49/Ran/2022 Assessment Year: 2016-17 S S Charitable Trust..….…..…………..…...…......................……...…..….. Appellant S S Vidya Vihar School, New Kumar Para, Near Dudhani Rasikpur, Asharam Road, Jharkhand-814110. [Pan: Aafts1387R] Vs. Ito, Exemption Ward, Ranchi…………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 02, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee-Trust Against The Order Dated 30.03.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

condonation of delay u/s 119(2)(b) of the Act in the light of the CBDT's circular No. 7/2018 dated 20th December 2020. 3. Ld. CIT(A) was not justified in disallowing the accumulation of Rs.20,00,000/- u/s 11(2) of the Income Tax Act, 1961. 4. For that the appellant is an educational institution having no profit

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

delay in filing both\nthese appeals before this Tribunal is condoned as there is reasonable cause\nshown by the assessee. As it is noticed that the assessee has failed to\nrepresent itself before the Ld. CIT(E) on account of ignorance, the issues in\nboth the appeals of the assessee are restored to the file

PHOTOGRAPFICA,RANCHI vs. ITO EXEMPTION, RANCHI

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

delay in filing the appeal before the Ld. CIT(A) is condoned. It was further noticed that the Ld. CIT(A) has dismissed the appeal of the assessee in limini on account of non-representation. This being so, in the interest of justice and considering the submissions made by the Ld. AR, the issues are restored to the file

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

delay in filing both\nthese appeals before this Tribunal is condoned as there is reasonable cause\nshown by the assessee. As it is noticed that the assessee has failed to\nrepresent itself before the Ld. CIT(E) on account of ignorance, the issues in\nboth the appeals of the assessee are restored to the file

INDIAN EDUCATION TRUST,DHANBAD vs. COMMISSIONER INCOME TAX APPEAL, INCOME TAX DEPARTMENT DELHI

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Indian Education Trust, Exemption Ward, Shishu Vihar, Bastacolla, Dhansar, Dhanbad. Vs. Dhanbad, Jharkhand. Pan No. Aaati 4414 L Appellant/ Assessee Respondent/ Revenue

condoning the delay in filing the appeal. 2. That the order passed under Section 250 is perverse, arbitrary, and against the principles of natural justice as adequate opportunities were not provided for presenting the case. 3. That the learned Assessing Officer erred in disallowing the entire revenue expenditure amounting to Rs. 3,24,32,966 without considering: The appellant