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

3. That CPC while processing the ITR U/s 143(1) disallowed the deduction claimed U/s 801B for Rs. 27,45,349/- in AY 2018-19 and Rs. 38,55,101/- in AY 2019-20. That as stated above, the sole ground for disallowance was that the ITR has been filed beyond the due date U/s 139(1). 4. That

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

MISRILALL JAIN & SONS,SINGHBHUM WEST vs. ACIT, CENTRAL CIRCLE-1, RANCHI

In the result the appeal filed by the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.468/Ran/2024 Assessment Year: 2017-18 Misrilall Jain & Sons….…………….…….…............................……….……Appellant M. D. House, Chaibasa Singhbhum West, Jharkhand – 833201. [Pan: Aabfm2851Q] Vs. Acit, Cc-1, Ranchi.................……….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 21, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A)-3, Patna (Hereinafter Referred To As “Cit(A)”) Dated 30.07.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

11 and 2012–13, identical interest income was consistently assessed as business income in orders passed under section 143(3) of the Act and applying the principle of consistency, the interest income cannot be treated as income from other sources. With regard to the disallowance

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

K M MEMORIAL HOSPITAL & RESERCH CENTRE (P) LTD,BOKARO vs. ACIT, CIRCLE-1,, HAZARIBAG

In the result, this ground of appeal of assessee is partly allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

3 K.M. Memorial Hospital Vs ACIT placed reliance and we are in agreement with the decision of Hon'ble ITAT, Kolkata that w.e.f. 01/04/2015 when amendment was brought in the statute that disallowance on account of non-deduction of TDS should be restricted to 30% of that amount under Section 40(a)(ia) of the Act. Accordingly, we also hold

DEVPRABHA CONSTRUCTION PRIVATE LTD.,,DHANBAD vs. PCIT, DHANBAD

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Devprabha Construction Private Ltd., P.C.I.T., Dev Villa, Behind Radha Swamy Arcade, Dhanbad, Vs. Saraidhela, Dhanbad-828127. Aayakar Bhawan, Luby Pan No. Aaecb 2652 A Circular Road, Dhanbad-826001 (Jharkhand) Appellant/ Assessee Respondent/ Revenue

3) read with section 263 dated 28/03/2025 and no addition was made except some expenditure was disallowed under Section 37 read with section 40A(2b) of the Act on estimate basis being 20% of the expenditure claimed. The Ld. AR, then placed reliance on the decision made by Hon'ble ITAT Cuttack Bench in the case of M/s Ravi Metallics

M/S. AMAN ENTERPRISES,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Aman Enterprises, D.C.I.T., 22, Park Street, Near Doranda College, Circle-1, Vs. Ranchi-834002 (Jharkhand) Ranchi. Pan No. Aaifa 9921 A Appellant/ Assessee Respondent/ Revenue

disallowances of expenses was made. 2. That subsequently proceeding U/s 148 was initiated vide notice dated 18/08/2017 i.e. beyond 4 years and an order U/s 147 rws 144 was passed on 26/11/2018. 3. That the legal issue which we intend to challenge is that this impugned proceedings has been initiated beyond a period of 4 years wherein an original assessment

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

11-12\nUnder Section\n1\nUnabsorbed depreciation - covereed by ITAT\norder Dt. 31.03.2023 of AY 2008-09 u/s 143(3)\n263/143(3)\n147/143(3)\n2,30,09,91,962\n3\nContractual Expenses unpaid liability 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

3. However, the institute received an intimation under sub-Section (1) of Section 143 of the Act dated 29/09/2020 bearing DIN No. CPC/1920/A7/2008041750 wherein the department added the set apart and accumulated amount of ₹ 2,54,06,674/- to the total income of the appellate institute and a tax demand of tax was raised on the ground that the return

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’).

3. We have heard the rival submissions and perused the materials available on record. It is not in dispute that assessee had remitted the employees contribution to Provident Fund beyond the due date prescribed under the Provident Fund Act, but had duly remitted the same before the due date of filing the return of income under section

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

3. The assessee has raised a legal ground wherein it has been contended that whether through an intimation under Section 143(1) of the Act, the department can deny exemption of a Trust under Section 11 of the Act. It has been the contention of assessee that whether the assessee is eligible for the claim of exemption under Section 11

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

11-12\nUnder Section\n1\nUnabsorbed depreciation - covereed by ITAT\norder Dt. 31.03.2023 of AY 2008-09 u/s 143(3)\n263/143(3)\n147/143(3)\n2,30,09,91,962\n3\nContractual Expenses unpaid liability disallowed

DCIT CIRCLE-1, DHANBAD vs. BHARAT COKING COAL LTD.,, DHANBAD

In the result, this appeal of revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 37 of the Act because the assessee BCCL is discharging the liability on behalf of coal buyers and it was the primary responsibility of the coal buyers to bear this cost. The FSA entered into by the assessee and the coal buyer is an unnecessary unwarranted. 9. During the course of hearing before us, the learned Authorized Representative

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

In the result, this appeal of revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 37 of the Act because the assessee BCCL is discharging the liability on behalf of coal buyers and it was the primary responsibility of the coal buyers to bear this cost. The FSA entered into by the assessee and the coal buyer is an unnecessary unwarranted. 9. During the course of hearing before us, the learned Authorized Representative

DCIT CIR-1 , RANCHI vs. M/S CENTRAL COALFIELDS LTD, RANCHI

Section 14A of the\nAct was in existence and the some disallowances were called for. It was\nsubmitted that the disallowance should be proportionate to the investment\nmade.\n33. In rejoinder, Id. AR submitted that the bonds were on account of\nsecuritization of the debts. It was the submission that in the earlier years\nthe Id.CIT(A) has held this

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

disallowing legitimate revenue expenditure are based on conjectures and lack proper inquiry, thereby violating the principles of equity and natural justice. 6. That the order under appeal fails to account for the operational difficulties faced by the appellant during the COVID-19 pandemic, which significantly affected its ability to comply with procedural requirements. 7. That the appellant reserves the right

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

Section\n300/R/17\nAY 09-10\n302/R/17\nAY 11-12\n1\nUnabsorbed depreciation - covereed by ITAT\norder Dt. 31.03.2023 of AY 2008-09 u/s 143(3)\n263/143(3)\n147/143(3)\n2,30,09,91,962\n3\nContractual Expenses unpaid liability disallowed

M/S MANIKARAN POWER LTD,RANCHI vs. ACIT, CIRCLE-2, RANCHI

In the result, the appeal of the assessee in ITA No

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayit(Ss)A No. 01/Ran/2025 (Assessment Year: 2022-23) A.C.I.T., Manikaran Power Limited, Central Circle-2, Manikaran Tower, Kilburn Colony, Vs. Ranchi. P.O. Hinoo, Ranchi-834002 (Jharkhand) J.C.I.T. (In Situ), Pan No. Aaecm 4555 F Ranchi. Revenue/ Appellant Respondent/ Assessee Manikaran Power Limited, A.C.I.T., Manikaran Tower, Kilburn Colony, Central Circle-2, Vs. P.O. Hinoo, Ranchi-834002 Ranchi. (Jharkhand) Pan No. Aaecm 4555 F Revenue/ Appellant Respondent/ Assessee

disallowance of the bogus purchases is to be made under Section 37(1) or Section 68 of the Act, as we have already deleted the addition itself in assessee's appeal, this ground no more survives. Consequently, the appeal of the revenue stands dismissed. 11. In the result, the appeal of the assessee in ITA No. 471/Ran/2024 stands allowed