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

Section 2(15) of the IT. Act, 1961, and accordingly the exemption as claimed by the assessee u/ s 11 of the act was disallowed

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

disallowed. 6. Aggrieved by the above order of CPC, the appellant filed appeal before the ld. CIT(A), who vide the impugned order, allowed the accumulated and set apart fund under Section 11(2

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Section 12AA of the Act was withdrawn by the department. In the above circumstances, we do not find any good reason to interfere with the order of the CIT(A), which is hereby confirmed and ground of appeal of the revenue is dismissed. 6 IT A No.1 00/R an/2 014 Asse ssmen t Year: 2 009 -20 10 11. Ground

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

Bench: Hon'Ble Itat - By It Department Si No.

11-12 Under Section 1 Unabsorbed depreciation - covereed by ITAT order Dt. 31.03.2023 of AY 2008-09 u/s 143(3) 263/143(3) 147/143(3) 2,30,09,91,962 3 Contractual Expenses unpaid liability disallowed

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

Bench: Hon'Ble Itat - By It Department Si No.

11-12 Under Section 1 Unabsorbed depreciation - covereed by ITAT order Dt. 31.03.2023 of AY 2008-09 u/s 143(3) 263/143(3) 147/143(3) 2,30,09,91,962 3 Contractual Expenses unpaid liability disallowed

SRI AJAY KUMAR KHATORE,RANCHI vs. DCIT CIRCLE-1, RANCHI

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

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadalea.Y. : 2012-2013 Sri Ajay Kumar Khatore, Vs Dcit, Circle-1, Ranchi North Market Road, Upper Bazaar, Ranchi-834001 Pan No. : Aaacb 7488 C Respondent (Appellant) .

11,580/-. Accordingly the return of income was duly processed u/s.143(1) of the Act and the case was selected for scrutiny under CASS. Subsequently, notice u/s.143(2) & 142(1) of the Act were issued to the assessee. In compliance, the AR of the assessee appeared and case was discussed. The AO on examination of books of accounts and other

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.291,293,294/Ran/2017 (A.Y :2009-10, 2011-12 & 2012-13) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M & आयकर अपील सं./Ita Nos.300 & 302/Ran/2017 (A.Y :2009-10 & 2011-12) Acit, Circle-1, Dhanbad Vs. M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M & Cross Objection Nos.09 & 11/Ran/2018 (Arising Out Of Ita Nos.300&302/Ran/2017) (Α.Υ :2009-10 & 2011-12) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/01/2026 : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement Per Bench : आदेश / Order These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011- 12 & 2012-13, Respectively. The Assessee Has Also Filed Cross Objections Arising Out Of Appeals Of Revenue For A.Y.2009-2010 & 2011-2012. 2. First, We Shall Take Up The Appeals Of The Revenue Filed For A.Y.2009- 2010 & 2011-2012. Ld. Ar, At The Outset, Filed A Chart Specifying The Issues Involved In The Appeals Of The Revenue, Which Reads As Follows :- Bharat Coking Coal Limited, Dhanbad Pan: Aaacb7934M Additions Disputed In Appeal Before Hon'Ble Itat - By It Department Si No.

11-12 Under Section 1 Unabsorbed depreciation - covereed by ITAT order Dt. 31.03.2023 of AY 2008-09 u/s 143(3) 263/143(3) 147/143(3) 2,30,09,91,962 3 Contractual Expenses unpaid liability disallowed

ACIT CIRCLE-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.291,293,294/Ran/2017 (A.Y :2009-10, 2011-12 & 2012-13) M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M Vs. Acit, Circle-1, Dhanbad & आयकर अपील सं./Ita Nos.300 & 302/Ran/2017 (A.Y :2009-10 & 2011-12) Acit, Circle-1, Dhanbad Vs. M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M & Cross Objection Nos.09 & 11/Ran/2018 (Arising Out Of Ita Nos.300&302/Ran/2017) (A.Y :2009-10 & 2011-12) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement : 06/01/2026 आदेश / Order Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011- 12 & 2012-13, Respectively. The Assessee Has Also Filed Cross Objections Arising Out Of Appeals Of Revenue For A.Y.2009-2010 & 2011-2012. 2. First, We Shall Take Up The Appeals Of The Revenue Filed For A.Y.2009- 2010 & 2011-2012. Ld. Ar, At The Outset, Filed A Chart Specifying The Issues Involved In The Appeals Of The Revenue, Which Reads As Follows :- Bharat Coking Coal Limited, Dhanbad Pan: Aaacb7934M Additions Disputed In Appeal Before Hon'Ble Itat - By It Department Si No.

Section 300/R/17 AY 09-10 302/R/17 AY 11-12 1 Unabsorbed depreciation - covereed by ITAT order Dt. 31.03.2023 of AY 2008-09 u/s 143(3) 263/143(3) 147/143(3) 2,30,09,91,962 3 Contractual Expenses unpaid liability disallowed

SANJAY CHAWLA,CHAIBASA vs. PR. CIT, RANCHI

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaysanjay Chawla, Pr.C.I.T., Sentola, Chaibasa-833201 (Jharkhand) Ranchi. Vs. Pan No. Acmpc 6808 J Appellant/ Assessee Respondent/ Revenue

2. The grant of license is on the basis of e-tender basis allotted by State Govt. to sell the foreign & Country liquor, in retail & at particular area earmarked by them only. 3. That successful shopkeepers to whom license allotted has to purchase the liquor only from the State Govt. owned agency I.e. from "Jharkhand State Beverages Corporation Ltd., Ranchi

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

In the result, this appeal of assessee is allowed

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

disallowance in question cannot be made as a prima facie adjustment, while processing the return u/s 143(1) of the Act. The issue whether the assessee is entitled for exemption u/s 11(2) of the Act and the issue whether the activities of the assessee confirm the provisions u/s 2(15) of the Act and the provision of Section

NEPAL CHANDRA DEY,RANCHI vs. ASSITANT /DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI

In the result, the appeal of the assessee stands dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.63/Ran/2022 Assessment Year: 2018-19 Nepal Chandra Dey.……....…...………………......................……...…..….. Appellant 58, Tatisilwai, Gandhi Nagar, Ranchi – 835103. [Pan: Agrpd0835D] Vs. Acit/Dcit, Circle-1, Ranchi.…..…..………..…….……….…………….. Respondent Appearances By: None 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 : May 15, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 15.06.2022 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’).

2(24)(x), unless the condition stipulated by Explanation to section 36(1)(va) are satisfied i.e. depositing such amount received or deducted from the employee on or before the due date. The Hon’ble Supreme Court held that there is a marked distinction between the nature and character of the two amounts – the employer’s liability

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

disallowed the same under Section 11 of the Act, cannot be accepted. We are of the view that once the status of the "Trust" is decided by the ld. Commissioner of Income Tax under Section 12A/12AA of the Act, neither the Assessing Officer nor the ld. CIT(A) can deny that status as the Commissioner of Income Tax is only

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COKING COAL LTD, DHANBAD

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

section 32(2) as amended by Finance Act, 2001 and were available for carry forward and set off against the profits and gains of subsequent years without any limit whatsoever.” 8. In the light of the judicial precedents on the issue especially that of the Hon’ble Gujarat High court in the case of General Motors India Pvt. Ltd. (supra

M/S BHARAT COOKING COAL LIMITED ,DHANBAD vs. ACIT CIRCLE-1 , DHANBAD

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

section 32(2) as amended by Finance Act, 2001 and were available for carry forward and set off against the profits and gains of subsequent years without any limit whatsoever.” 8. In the light of the judicial precedents on the issue especially that of the Hon’ble Gujarat High court in the case of General Motors India Pvt. Ltd. (supra

M/S BHARAT COOKING COAL LIMITED ,DHANBAD vs. ACIT CIR-1 , DHANBAD

In the result, both appeals of revenue and the cross objections of the assessee are dismissed and appeals of assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.291,293,294/Ran/2017 (A.Y :2009-10, 2011-12 & 2012-13) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M & आयकर अपील सं./Ita Nos.300 & 302/Ran/2017 (A.Y :2009-10 & 2011-12) Acit, Circle-1, Dhanbad Vs. M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M & Cross Objection Nos.09 & 11/Ran/2018 (Arising Out Of Ita Nos.300&302/Ran/2017) (A.Y :2009-10 & 2011-12) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement : 06/01/2026 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011-

Section 14A of the Act r.w. Rule 8D of the Rules were applicable on the assessee and after giving a show cause computed the disallowance at Rs. 27,19,753/- comprising of Rs. 9,11,753/- under Rule 8D(2

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

Section 13(1) and 13(3) of the Income-tax Act, 1961 (the Act) and as such, the exemption claimed U/s 11 and 12 is 1961 (the Act) and as such, the exemption claimed U/s 11 and 12 is 1961 (the Act) and as such, the exemption claimed U/s 11 and 12 is disallowed. The notices U/s 133(6) were

ITO, TDS, RANCHI, RANCHI vs. M/S. CHHINAMASTIKA CEMENT & ISPAT PVT. LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

11,73,87,499.00 4,91,29,462.00 2016-17 29,71,64,279.00 23,13,95,671.00 6,57,68,608.00 2017-18 6,84,08,367.00 4,24,21,613.00 2,59,86,754.00 Shri Dinesh Kumar Choudhary stated that while making payments to various transporters, no TDS has been deducted barring a few entity as these transporters

ITO, TDS,, RANCHI vs. M/S. CHINNAMASTIKA CEMENT & ISPAT LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

11,73,87,499.00 4,91,29,462.00 2016-17 29,71,64,279.00 23,13,95,671.00 6,57,68,608.00 2017-18 6,84,08,367.00 4,24,21,613.00 2,59,86,754.00 Shri Dinesh Kumar Choudhary stated that while making payments to various transporters, no TDS has been deducted barring a few entity as these transporters