Baba Balaknath Seva Sansthan v. CIT(E) (167 Taxmann.com 716)

AMIGOS PRASASTH PATH SOCIAL WELFARE SOCIETY,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1501/KOL/2025[---]Status: DisposedITAT Kolkata27 Oct 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [Pan: Aajta7599P] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 08, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 28.06.2025 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. Ita No.1500/Kol/2025 Is Taken As Lead Case For Narration Of Facts.

Section 12ASection 12A(1)(ac)Section 80G

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA Nos.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [PAN: AAJTA7599P] vs. CIT (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances by: Shri Giridhar Dhelia, Advocate, appeared on behalf of the appellant. Shri Raja Sengupta, CIT- DR, appeared on behalf of the Respondent. Date of concluding the hearing :…

AMIGOS PRASASTH PATH SOCIAL WELFARE SOCIETY,KOLKATA vs. CIT (EXEMPTION),, KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1500/KOL/2025[----]Status: DisposedITAT Kolkata27 Oct 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [Pan: Aajta7599P] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 08, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 28.06.2025 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. Ita No.1500/Kol/2025 Is Taken As Lead Case For Narration Of Facts.

Section 12ASection 12A(1)(ac)Section 80G

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA Nos.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [PAN: AAJTA7599P] vs. CIT (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances by: Shri Giridhar Dhelia, Advocate, appeared on behalf of the appellant. Shri Raja Sengupta, CIT- DR, appeared on behalf of the Respondent. Date of concluding the hearing :…

SHRI AGRASEN SEWA TRUST,MEERUT vs. CIT EXEMPTION, LUCKNOW

ITA 626/LKW/2024[2024-25]Status: DisposedITAT Lucknow18 Mar 2025AY 2024-25

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar Bindal, C.A

Section 12ASection 12A(1)(ac)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.626/LKW/2024 Assessment Year: 2024-25 Shri Agrasen Sewa Trust 144, Gali no. 3, Thapar Nagar, Meerut, Uttar Pradesh-250001. PAN:ABDTS8544H (Appellant) v. CIT(Exemption) Income Tax Office Lucknow. (Respondent) Appellant by: Respondent by: Shri Vinod Kumar Bindal, C.A. Shri Manu Chaurasia, CIT(DR) ORDER PER ANADEE NATH MISSHRA, A.M.: This appeal has been filed by the appellant against the order of the Ld. Commissioner of Income Tax (Exemptions), Lucknow (“CIT(…

Baba Balaknath Seva Sansthan v. CIT(E)

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AMIGOS PRASASTH PATH SOCIAL WELFARE SOCIETY,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

AMIGOS PRASASTH PATH SOCIAL WELFARE SOCIETY,KOLKATA vs. CIT (EXEMPTION),, KOLKATA

SHRI AGRASEN SEWA TRUST,MEERUT vs. CIT EXEMPTION, LUCKNOW