Bai Sonabai Hirji Agiary Trust v. ITO

93 ITD 70Income Tax Appellate Tribunal2005#3073 most cited

What is Bai Sonabai Hirji Agiary Trust v. ITO authority for?

For the purpose of accumulation of income under section 11(1)(a), the calculation is to be made on the gross receipts of the trust before deducting any expenses. This interpretation is based on the plain language of section 11(1)(a) and is supported by Supreme Court decisions.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

Bai Sonabai Hirji Agiary Trust v. ITO · 93 ITD 70 · section 11(1)(a) · accumulation of income · gross receipts · charitable purposes · charitable trust · CIT v. Programme for Community Organization

Sections most often in play

Section 11(1)(a)Section 11(4A)Section 12AASection 142(1)Section 143(2)Section 2(15)

Issues it is cited on

section 14(2)section 2(17)section 62section 115bbcsection 80g(5b)accumulation of incomeanonymous donationapplication of income for charitable purposessection 11(1)(a)section 11(1)(d)section 80g(2)section 11(5)

Judgments citing Bai Sonabai Hirji Agiary Trust v. ITO

ARTIFICIAL LIMBS MANUFACTURING CORPORATION OF INDIA,KANPUR vs. ADDITIONAL COMMISSIONER OF INCOME TAX ,EXEMPTION RANGE , GHAZIABAD

In the result, we are inclined to accept the findings of Ld CIT(A) and AO

ITA 2591/DEL/2023[2015-16]Status: DisposedITAT Delhi18 Dec 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Sanjay Garg, CAFor Respondent: Shri Javed Akhtar, CIT DR
Section 11(1)Section 12ASection 143(2)Section 25

…ccumulation of 15% of gross receipt from all streams of its income. Ordered accordingly." 12.8 Further, reliance is placed upon the decision dated 22.09.2004 of Hon'ble Special bench of IT AT Mumbai in the case of Bai Sonabai Hirji Agiary Trust vs. ITO [2005] 93 ITD 70 (Mum)(SB). In this case relying upon the decision of Kerala High Court in CIT vs. Programme for Community Organization [1997] 228 ITR 620 (Ker.) which was upheld by the Hon'ble Supreme Court since reported in [2001] 248 ITR 1 (SC), it was observed and held in para 9 as under: "9. Coming to the merits of the issue, we are of the view that the same i…

ARTIFICIAL LIMBS MANUFACTURING CORPORATION OF INDIA,KANPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX,EXEMOPTION CIRCLE, GHAZIABAD , GHAZIABAD

In the result, we are inclined to accept the findings of Ld CIT(A) and AO

ITA 2586/DEL/2023[2016-17]Status: DisposedITAT Delhi18 Dec 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Sanjay Garg, CAFor Respondent: Shri Javed Akhtar, CIT DR
Section 11(1)Section 12ASection 143(2)Section 25

…ccumulation of 15% of gross receipt from all streams of its income. Ordered accordingly." 12.8 Further, reliance is placed upon the decision dated 22.09.2004 of Hon'ble Special bench of IT AT Mumbai in the case of Bai Sonabai Hirji Agiary Trust vs. ITO [2005] 93 ITD 70 (Mum)(SB). In this case relying upon the decision of Kerala High Court in CIT vs. Programme for Community Organization [1997] 228 ITR 620 (Ker.) which was upheld by the Hon'ble Supreme Court since reported in [2001] 248 ITR 1 (SC), it was observed and held in para 9 as under: "9. Coming to the merits of the issue, we are of the view that the same i…

SITARAM BHARTIA INSTITUTE SCIENCE & RESEARCH,KOLKATA vs. D.C.I.,EXEMPTION, CIRCLE-1(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1264/KOL/2019[2012-13]Status: DisposedITAT Kolkata22 May 2024AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 11(4)Section 143(3)Section 2(15)

…the net income after deducting expenses which has been done by both the authorities below. The case of the assessee finds support from the decision of Co-ordinate Bench of Mumbai (Special Bench) in the case of Bai Sonabai Hirji Agiary Trust vs. ITO in [2005] 93 ITD 70 (Mum) (SB) wherein the Co-ordinate Bench has taken a view for the purpose of accumulation of income, which is deemed to be derived for the purpose of charitable activities subject to the fulfillment of other condition in that section, is to be taken on the gross receipt of the trust before deducting any sum towards application of income. In other w…

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3210/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…has to be calculated on gross receipt or net receipt after deduction of revenue expenditure. We find that this issue is no longer res integra in light of the decision of the Special Bench of this Tribunal in the case of Bai SonabaiHirji Agency Trust Vs. ITO (93 ITD 70)wherein it was held as under:- "9. Coming to the merits of the issue, we are of the view that the same is clearly covered by the decision of the Hon'ble Supreme Court in the case of CIT vs. Programme for Community Organization (supra). In the decision, their Lordships, after taking note of provisions of s. 11(1)(a), have held as under : "Having re…

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3209/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…has to be calculated on gross receipt or net receipt after deduction of revenue expenditure. We find that this issue is no longer res integra in light of the decision of the Special Bench of this Tribunal in the case of Bai SonabaiHirji Agency Trust Vs. ITO (93 ITD 70)wherein it was held as under:- "9. Coming to the merits of the issue, we are of the view that the same is clearly covered by the decision of the Hon'ble Supreme Court in the case of CIT vs. Programme for Community Organization (supra). In the decision, their Lordships, after taking note of provisions of s. 11(1)(a), have held as under : "Having re…

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3049/MUM/2022[2015-16]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-16
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…has to be calculated on gross receipt or net receipt after deduction of revenue expenditure. We find that this issue is no longer res integra in light of the decision of the Special Bench of this Tribunal in the case of Bai SonabaiHirji Agency Trust Vs. ITO (93 ITD 70)wherein it was held as under:- "9. Coming to the merits of the issue, we are of the view that the same is clearly covered by the decision of the Hon'ble Supreme Court in the case of CIT vs. Programme for Community Organization (supra). In the decision, their Lordships, after taking note of provisions of s. 11(1)(a), have held as under : "Having re…

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

ITA 3010/MUM/2022[2015-2016]Status: DisposedITAT Mumbai25 Oct 2023AY 2015-2016
For Appellant: Shri S. Ganesh – Sr. CounselFor Respondent: Dr Kishor Dhule (CIT-DR)
Section 10Section 115BSection 12ASection 143(2)Section 80G

…has to be calculated on gross receipt or net receipt after deduction of revenue expenditure. We find that this issue is no longer res integra in light of the decision of the Special Bench of this Tribunal in the case of Bai SonabaiHirji Agency Trust Vs. ITO (93 ITD 70)wherein it was held as under:- "9. Coming to the merits of the issue, we are of the view that the same is clearly covered by the decision of the Hon'ble Supreme Court in the case of CIT vs. Programme for Community Organization (supra). In the decision, their Lordships, after taking note of provisions of s. 11(1)(a), have held as under : "Having re…

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. VIDYA BHAWAN SOCIETY, UDAIPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 325/JODH/2019[ 2014-15]Status: DisposedITAT Jodhpur24 Mar 2023

Bench: Shri Kul Bharatshri Manish Boradacit, Vs M/S. Vidya Bhawan Circle (Exemption), Society, Mohan Singh, Jodhpur Mehta Marg, Fatehpur, Udaipur (Raj.) (Appellant) (Respondent) Pan No. Assessee By Shri Amit Kothari, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 23/03/2023 Date Of 24/03/2023 Pronouncement O R D E R Per Kul Bharat, J.M.: The Present Appeal Filed By The Revenue For The Assessment Year 2014-15 Is Directed Against The Order Of Ld. Cit(A)-1, Udaipur Dated 27.06.2019. The Revenue Has Raised Following Grounds Of Appeal:-

Section 11Section 11(5)Section 13(1)(d)Section 143(1)Section 143(3)

…ome, while the net income along with donations other than corpus donation, will form the eligible base out of which the Assessee is expected to apply 85%. The Hon'ble ITAT Mumbai 'E' (Special Bench) in the case of Bai Sonabai Hirji Agiary Trust vs. ITO [2005] 93 ITD 70 (MUM.)(SB) following the judgment of the Hon'ble Apex in the case of CIT v. Programme for Community Organisation (supra), held as under:- 'The issue had came up for consideration before the Regular Bench and the Bench made a detailed reference to the President, Tribunal, for constituting a Special Bench for deciding the issue. The very fact that th…

SITARAM BHARTIA INSTITUTE OF SCIENCE & RESEARCH,KOLKATA vs. D.C.I.T.(EXEMPTION), CIRCLE-11(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 202/KOL/2020[2013-14]Status: DisposedITAT Kolkata04 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 11(1)(a)

…the net income after deducting expenses which has been done by both the authorities below. The case of the assessee finds support from the decision of Co-ordinate Bench of Mumbai (Special Bench) in the case of Bai Sonabai Hirji Agiary Trust vs. ITO in [2005] 93 ITD 70 (Mum) (SB) wherein the Co- ordinate Bench has taken a view for the purpose of accumulation of income, which is deemed to be derived for the purpose of charitable activities subject to the fulfillment of other condition in that section, is to be taken on the gross receipt of the trust before deducting any sum towards application of income. In other…

M/S GOKULA EDUCATION FOUNDATION ,BANGALORE vs. ADDITIONAL DIRECTOR OF INCOME TAX RANGE-17, BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 945/BANG/2017[2011-12]Status: DisposedITAT Bangalore18 Aug 2022AY 2011-12

Bench: Shri George George K. & Shri Padmavathy Sassessment Year: 2011-12

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Dev Ratan Kumar, CIT(DR)(ITAT), Bengaluru
Section 11(1)(a)Section 11(2)Section 12ASection 139(1)Section 142(1)Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year: 2011-12 M/s. Gokula Education Foundation, Vs. The Additional Director MSRIT Post, MSR Nagar, of Income Tax, Bangalore – 560 054. Range 17, PAN: AAATG 1781E Bangalore. ASSESSEE RESPONDENT Assessee by : Shri Narendra Sharma, Advocate Respondent by : Shri Dev Ratan Kumar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.08.2022 Date of Pronouncement : 18.08.2022 O R D E R Per Padmavathy S., Accountant Member This appeal by the assessee is directed against…

M/S GOKULA EDUCATION FOUNDATION MEDICAL ,BANGALORE vs. ADDITIONAL DIRECTOR OF INCOME TAX RANGE-17 , BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 946/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 Jul 2022AY 2011-12

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2011-12

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri T. Roumuan Paite, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 11(2)Section 12ASection 139(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2011-12 M/s. Gokula Education Foundation – Medical, Vs. The Additional Director MSRIT Post, MSR Nagar, of Income Tax, Bangalore – 560 054. Range 17, PAN: AAATG 1779Q Bangalore. ASSESSEE RESPONDENT Assessee by : Shri Narendra Sharma, Advocate Respondent by : Shri T. Roumuan Paite, CIT(DR)(ITAT), Bengaluru. Date of hearing : 28.06.2022 Date of Pronouncement : 25.07.2022 O R D E R Per Padmavathy S., Accountant Member This appeal by the assessee is dire…

M/S. AMARA JYOTHI EDUCATION TRUST,,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX, BANGALORE

In the result, both the appeals filed by the assessee stands allowed

ITA 698/BANG/2017[2011-12]Status: DisposedITAT Bangalore21 Jun 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri V. Chandrashekar
Section 11(1)(a)Section 12ASection 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 690 & 698/Bang/2017 Assessment Years : 2010-11 & 2011-12 M/s. Amara Jyothi Education The Deputy Trust, Director of Basavanapura Road, Income Tax Devasandra, (Exemptions), Krishnarajapuram Hobli, Circle – 17 (1), Bangalore – 560 036. Vs. Bangalore. PAN: AABTA4935F APPELLANT RESPONDENT : Shri V. Chandrashekar, Assessee by Advocate : Shri V.S. Chakrapani, CIT- Revenue by DR Date of Hearing : 01-06-2022 Date of Pronouncement : 21-06-2022 ORDER PER BEENA PILLAI, JUD…

M/S. AMARA JYOTHI EDUCATION TRUST,,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX, BANGALORE

In the result, both the appeals filed by the assessee stands allowed

ITA 690/BANG/2017[2010-11]Status: DisposedITAT Bangalore21 Jun 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri V. Chandrashekar
Section 11(1)(a)Section 12ASection 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 690 & 698/Bang/2017 Assessment Years : 2010-11 & 2011-12 M/s. Amara Jyothi Education The Deputy Trust, Director of Basavanapura Road, Income Tax Devasandra, (Exemptions), Krishnarajapuram Hobli, Circle – 17 (1), Bangalore – 560 036. Vs. Bangalore. PAN: AABTA4935F APPELLANT RESPONDENT : Shri V. Chandrashekar, Assessee by Advocate : Shri V.S. Chakrapani, CIT- Revenue by DR Date of Hearing : 01-06-2022 Date of Pronouncement : 21-06-2022 ORDER PER BEENA PILLAI, JUD…

SRI SATHYA SAI CENTRAL TRUST,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), CIRCLE-1, BANGALORE

In the result, the appeals filed by the assessee in ITA

ITA 103/BANG/2021[2012-13]Status: DisposedITAT Bangalore17 Jan 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita No.1811/Bang/2018 & Assessment Year: 2014-15 & 2012-13 Respectively

For Appellant: Shri G. Venkatesh, A.RFor Respondent: Shri Sumer Singh Meena, D.R.(OSD)
Section 10Section 11Section 11(1)(a)Section 234BSection 250

…ITA No.1811/Bang/2018 & ITA 103/Bang/2021 Sri Sathya Sai Central Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.1811/Bang/2018 & Assessment Year: 2014-15 & 2012-13 respectively Sri Sathya Sai Central Trust Brindavan, Kadugodi ACIT (Exemption) Bangalore 560 067 Vs. Circle-1 Bangalore PAN NO : AABTS4384C APPELLANT RESPONDENT Appellant by : Shri G. Venkatesh, A.R. Respondent by : Shri Sumer Singh Meena, D.R.(OSD) Date of Hearing : 17.01.2022 Date of Pronouncement : 17.01.2022 O R D E R…

SRI SATHYA SAI CENTRAL TRUST,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), CIRCLE-1, BANGALORE

In the result, the appeals filed by the assessee in ITA

ITA 1811/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita No.1811/Bang/2018 & Assessment Year: 2014-15 & 2012-13 Respectively

For Appellant: Shri G. Venkatesh, A.RFor Respondent: Shri Sumer Singh Meena, D.R.(OSD)
Section 10Section 11Section 11(1)(a)Section 234BSection 250

…ITA No.1811/Bang/2018 & ITA 103/Bang/2021 Sri Sathya Sai Central Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.1811/Bang/2018 & Assessment Year: 2014-15 & 2012-13 respectively Sri Sathya Sai Central Trust Brindavan, Kadugodi ACIT (Exemption) Bangalore 560 067 Vs. Circle-1 Bangalore PAN NO : AABTS4384C APPELLANT RESPONDENT Appellant by : Shri G. Venkatesh, A.R. Respondent by : Shri Sumer Singh Meena, D.R.(OSD) Date of Hearing : 17.01.2022 Date of Pronouncement : 17.01.2022 O R D E R…

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

The appeal of the Revenue is dismissed

ITA 687/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Jan 2022AY 2008-09
For Appellant: Shri S. N. Soparkar, Sr. Advocate with Shri Parin ShahFor Respondent: Shri Alpesh Parmar, Sr. D.R
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 12ASection 234BSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Ms. Annapurna Gupta, Accountant Member Assessment Year 2008-09 The Asstt. Commissioner Vyakti Vikas Kendra of Income-tax India, Plot No. 272, Sri (Exemptions), Circle-1, Vs Sri Gyan Mandir, B/h. Ahmedabad Saligram Flat, Opp. (Appellant) Mayor Park, Satellite, Ahmedabad-380015 PAN: AAATV1617L (Respondent) Revenue by: Shri Alpesh Parmar, Sr. D.R. Assessee by: Shri S. N. Soparkar, Sr. Advocate with Shri Parin Shah Date of hearing : 22-12-2021 Date of pronouncement : 12-0…

SAI SATHYA SAI CENTRAL TRUST ,BANGALORE vs. ADDITIONAL DIRECTOR OF INCOME TAX (EXEMPTION) RANGE-17 , BANGALORE

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 1129/BANG/2017[2011-12]Status: DisposedITAT Bangalore20 Dec 2021AY 2011-12

Bench: Shri George George K & Shri B.R Baskaranassessment Year : 2011-12

For Appellant: Shri V Chandrashekar, AdvocateFor Respondent: Shri Sunil Kumar Singh, CIT (DR)
Section 10Section 11Section 11(5)Section 12ASection 70

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER Assessment year : 2011-12 Sri Sathya Sai Central Trust, Vs. The Addl. Director of Income-tax Brindavan, Kadugodi, (Exemption), Range 17, Bengaluru-560 067. Bengaluru. PAN – AABTS 4384 C APPELLANT RESPONDENT Assessee by : Shri V Chandrashekar, Advocate Revenue by : Shri Sunil Kumar Singh, CIT (DR) Date of hearing : 08.12.2021 Date of Pronouncement : .12.2021 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER : The assessee has filed this appeal challenging the order date…

APEEJAY TRUST,KOLKATA vs. I.T.O. (EXEMPTION), WARD-1(4), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2076/KOL/2019[2013-14]Status: DisposedITAT Kolkata08 Dec 2021AY 2013-14

Bench: Shri A. T. Varkey & Shri Manoj Kumar Aggarwal, Am]

Section 11Section 11(1)(a)Section 12A

…1 ITA No.2076/Kol/2019, Apeejay Trust, AY 2013-14 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, Judicial Member & Shri Manoj Kumar Aggarwal, AM] I.T.A. No. 2076/Kol/2019 Assessment Year: 2013-14 M/s. Apeejay Trust Vs. Income-tax officer (Exemption) (PAN: AAATA3695H) Ward-1(4), Kolkata. Appellant Respondent Date of Hearing (Virtual) 10.11.2021 Date of Pronouncement 08.12.2021 For the Appellant Shri Ashish Brahma, CA For the Respondent Smt. Ranu Biswas, Addl. CIT ORDER Per Shri A. T. Varkey, JM: This is an appeal preferred by the as…

M/S S.KANEHIALALL LOHIA TRUST,KOLKATA vs. I.T.O., WARD-1(4), KOLKATA

In the result, both the appeals of assessee are allowed

ITA 814/KOL/2019[2014-15]Status: DisposedITAT Kolkata10 Jan 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm]

Section 11Section 11(1)(a)Section 142(1)

…1 ITA Nos. 813-814/Kol/2019 Kanehialall Lohia Trust, AY: 2013-14 & 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C(SMC)” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C(SMC)” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. Nos. 813 & 814/Kol/2019 Assessment Years: 2013-14 & 2014-15 M/s. Kanehialall Lohia Trust Vs Income-tax Officer, (Exemption), Ward- (PAN: AAATK6172B) 1(4), Kolkata. Appellant Respondent For the Appellant Shri S. M. Surana, Advocate For the Respondent Shri Jayanta Khanra, JCIT (DR) Date of Hearing 05.12.2019 Date of Pronouncement 10.01.2020 ORDER Both these…

M/S S.KANEHIALALL LOHIA TRUST,KOLKATA vs. I.T.O., WARD-1(4), KOLKATA

In the result, both the appeals of assessee are allowed

ITA 813/KOL/2019[2013-14]Status: DisposedITAT Kolkata10 Jan 2020AY 2013-14

Bench: Shri A. T. Varkey, Jm]

Section 11Section 11(1)(a)Section 142(1)

…1 ITA Nos. 813-814/Kol/2019 Kanehialall Lohia Trust, AY: 2013-14 & 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C(SMC)” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C(SMC)” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. Nos. 813 & 814/Kol/2019 Assessment Years: 2013-14 & 2014-15 M/s. Kanehialall Lohia Trust Vs Income-tax Officer, (Exemption), Ward- (PAN: AAATK6172B) 1(4), Kolkata. Appellant Respondent For the Appellant Shri S. M. Surana, Advocate For the Respondent Shri Jayanta Khanra, JCIT (DR) Date of Hearing 05.12.2019 Date of Pronouncement 10.01.2020 ORDER Both these…

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