CIT v. Batanagar Education

129 Taxmann.com 30Supreme Court of India2021#2989 most cited

What is CIT v. Batanagar Education authority for?

Cancellation of registration under Sections 12AA and 80G of the Income-tax Act is justified when a trust misuses its status by returning substantial donations in cash to donors.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v Batanagar Education · cancellation of registration · section 12AA · section 80G · misused status of trust · return of donations in cash · 129 taxmann.com 30

Sections most often in play

Section 80GSection 12ASection 12AASection 12AA(3)Section 132Section 133ASection 143(3)Section 131

Issues it is cited on

freebies to doctorssection 35acsection 12aa(3)section 35(1)(ii)section 12aa(1)cancellation of registrationsection 12ab(4)section 35asection 12a(1)(ac)(i)section 35(1)section 12a(a)section 10(1)

Judgments citing CIT v. Batanagar Education

M/S. Raman and Weil Private Limited, Mumbai vs. DCIT, Circle 1(3)(1), Mumbai

In the result, assessee’s appeal is allowed

ITA 6266/MUM/2024[2012-13]Status: DisposedITAT Mumbai17 Oct 2025AY 2012-13

Bench: Shri. Rahul Chaudhary & Smt. Renu Jauhri & Raman & Weil Private Dy. Commissioner Of Limited Income Tax, Circle 1(3)(1) Vs. Office No. 36/37, 3Rd Floor, Mittal 460, M.K. Road, Aayakar Chambers, Opp. Inox Theatre, Bhavan, Mumbai 400020 Nariman Point, Mumbai 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacr5065M (Appellant) (Respondent) िनधा"रतीकीओरसे/ Assessee By: Shri. Dharan Gandhi, Adv. /Revenue By: Shri R. R. Makwana Sr. Dr

For Appellant: Shri. Dharan Gandhi, AdvFor Respondent: Shri R. R. Makwana SR. DR
Section 12ASection 131Section 132Section 143(3)Section 148Section 250Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI. RAHUL CHAUDHARY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER & Raman And Weil Private Dy. Commissioner of Limited Income Tax, Circle 1(3)(1) Vs. Office No. 36/37, 3rd Floor, Mittal 460, M.K. Road, Aayakar Chambers, Opp. Inox Theatre, Bhavan, Mumbai 400020 Nariman Point, Mumbai 400021. "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACR5065M (Appellant) (Respondent) िनधा"रतीकीओरसे/ Assessee by: Shri. Dharan Gandhi, Adv. /Revenue by: Shri R. R. Makwana SR. DR Date of Hearing 23.07.2025 Date of Pronouncement 17.10.2025 आदेश/O R D E R PER RENU JAUHR…

Raman and Weil Private Limited, Mumbai vs. DCIT Circle 1(3)(1), Mumbai

In the result, assessee’s appeal is allowed

ITA 6265/MUM/2024[2013-14]Status: DisposedITAT Mumbai17 Oct 2025AY 2013-14

Bench: Shri. Rahul Chaudhary & Smt. Renu Jauhri & Raman & Weil Private Dy. Commissioner Of Limited Income Tax, Circle 1(3)(1) Vs. Office No. 36/37, 3Rd Floor, Mittal 460, M.K. Road, Aayakar Chambers, Opp. Inox Theatre, Bhavan, Mumbai 400020 Nariman Point, Mumbai 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacr5065M (Appellant) (Respondent) िनधा"रतीकीओरसे/ Assessee By: Shri. Dharan Gandhi, Adv. /Revenue By: Shri R. R. Makwana Sr. Dr

For Appellant: Shri. Dharan Gandhi, AdvFor Respondent: Shri R. R. Makwana SR. DR
Section 12ASection 131Section 132Section 143(3)Section 148Section 250Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI. RAHUL CHAUDHARY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER & Raman And Weil Private Dy. Commissioner of Limited Income Tax, Circle 1(3)(1) Vs. Office No. 36/37, 3rd Floor, Mittal 460, M.K. Road, Aayakar Chambers, Opp. Inox Theatre, Bhavan, Mumbai 400020 Nariman Point, Mumbai 400021. "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACR5065M (Appellant) (Respondent) िनधा"रतीकीओरसे/ Assessee by: Shri. Dharan Gandhi, Adv. /Revenue by: Shri R. R. Makwana SR. DR Date of Hearing 23.07.2025 Date of Pronouncement 17.10.2025 आदेश/O R D E R PER RENU JAUHR…

Chromex, Mumbai vs. DCIT -17(1), Mumbai

In the result, the appeal of the assessee is In the result, the appeal of the assessee is dismissed dismissed

ITA 3793/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Aug 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Chromex, Dcit-17(1), 406, Konarkshram, 156, Pmm Kautilya Bhavan, Bkc, Bandra Vs. Road, Tardeo, West, Mumbai-400034. Mumbai. Pan No. Aabfc 4027 G Appellant Respondent

For Appellant: Mr. Asif Karmali, Sr. DRFor Respondent: Ms. Ridhisha Jain, CA
Section 133(6)Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2014-15 Chromex, DCIT-17(1), 406, Konarkshram, 156, PMM Kautilya Bhavan, BKC, Bandra Vs. Road, Tardeo, West, Mumbai-400034. Mumbai. PAN NO. AABFC 4027 G Appellant Respondent : Ms. Ridhisha Jain, CA Assessee by : Mr. Asif Karmali, Sr. DR Revenue by Date of Hearing : 29/07/2025 : 28/08/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 29.05.2024 passed by the Ld. Comm…

Rajarshi Shahu Shikshan Sanstha Inam Dhamani, Sangli vs. Commissioner of Income Tax, Exemption, Pune

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

ITA 1024/PUN/2023[-]Status: DisposedITAT Pune21 Apr 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ajay Kumar Keshari
Section 10Section 115BSection 119Section 12Section 12ASection 12A(1)Section 12A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1024/PUN/2023 Rajarshi Shahu Shikshan Vs. CIT (Exemptions), Sanstha Inam Dhamani, Pune A/P. Inam Dhamani, Tal. Miraj, Dist. Sangli – 416 416 Maharashtra PAN : AAATR8726J Appellant Respondent Appellant by : Shri Kishor B. Phadke Revenue by : Shri Ajay Kumar Keshari Date of hearing : 11.02.2025 Date of pronouncement : 21.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of appellant is directed a…

Agra Obstetrical and Gynaecological Society, Agra vs. PCIT, Central, Pune

ITA 549/PUN/2023[2022-23]Status: DisposedITAT Pune26 Mar 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

Section 12A

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.518/PUN/2023 1. Poona Obstetrics and Gynaecological Society, 302/303, Dr. Neety Mandke IMA House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra PAN : AAATP1435C Vs. Pr.CIT (Central), Pune Appellant Respondent आयकर अपील सं. / ITA No.522/PUN/2023 2. The Mumbai Obstetrics and Gynaecological Society, C-114, Ist Floor, D-wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra PAN : AAATT4…

Poona Obstetrics and Gynaecological Society, Pune vs. Principal Commissioner of Income Tax-Central, Pune

ITA 518/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, Vs. Pr.Cit (Central), Pune C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Appellant Vs. Pr.Cit (Central), Pune Respondent आयकर अपील सं. / Ita No.417/Pun/2023 Vs. Principal Commissioner 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Appellant Of Income-Tax (Central), Pune Respondent 2

Section 12A

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.518/PUN/2023 1. Poona Obstetrics and Gynaecological Society, 302/303, Dr. Neety Mandke IMA House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra PAN : AAATP1435C Vs. Pr.CIT (Central), Pune Appellant Respondent आयकर अपील सं. / ITA No.522/PUN/2023 2. The Mumbai Obstetrics and Gynaecological Society, Vs. Pr.CIT (Central), Pune C-114, Ist Floor, D-wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 0…

Aids Society of India, Mumbai vs. The Principal Commissioner of Income Tax (Central), Pune

ITA 417/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

For Respondent: Shri Ajay Kumar Keshari
Section 12A

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.518/PUN/2023 1. Poona Obstetrics and Gynaecological Society, 302/303, Dr. Neety Mandke IMA House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra PAN : AAATP1435C Vs. Pr.CIT (Central), Pune Appellant Respondent आयकर अपील सं. / ITA No.522/PUN/2023 2. The Mumbai Obstetrics and Gynaecological Society, C-114, Ist Floor, D-wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra PAN : AAATT4…

M.M. Patel Public Charitable Trust, Solapur vs. PCIT- Central, Pune

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

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025
Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1130/PUN/2024 M.M. Patel Charitable Trust, Gat No.261, 262/107, Ashwini Medical College, At Post Kumbhari, Tal. South Solapur – 413 006 Maharashtra PAN : AAATM7736M Appellant Vs. PCIT (Central), Pune Respondent Assessee by Revenue by Date of hearing Date of pronouncement Shri Kishor B. Phadke Shri Ajay Kumar Keshari 09.01.2025 21.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee is dire…

Dy. C.I.T. Cir-.2, Nagpur vs. Shri Govinddas Goverdhan Daga, Nagpur

In the result, appeal filed by the Revenue for A

ITA 614/NAG/2016[2013-14]Status: DisposedITAT Nagpur05 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 35(1)Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.601/Nag./2016 (Assessment Year : 2013–14) Shri Govinddas Govardhan Daga 5, Temple Road, Civil Lines ……………. Appellant Nagpur 440 001 PAN – AAWPD9591R v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–2, Nagpur ITA no.614/Nag./2016 (Assessment Year : 2013–14) Dy. Commissioner of Income Tax ……………. Appellant Circle–2, Nagpur v/s Shri Govinddas Govardhan Daga ……………. Respondent 5, Temple Road, Civil Lines Nagpur 440 001 PAN – AAWPD9591R Assessee by : None Reven…

Shri Go0Vinddas Govardhandas Daga, Nagpur vs. A.C.I.T. Circle 2, Nagpur

In the result, appeal filed by the Revenue for A

ITA 601/NAG/2016[2013-14]Status: DisposedITAT Nagpur05 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 35(1)Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.601/Nag./2016 (Assessment Year : 2013–14) Shri Govinddas Govardhan Daga 5, Temple Road, Civil Lines ……………. Appellant Nagpur 440 001 PAN – AAWPD9591R v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–2, Nagpur ITA no.614/Nag./2016 (Assessment Year : 2013–14) Dy. Commissioner of Income Tax ……………. Appellant Circle–2, Nagpur v/s Shri Govinddas Govardhan Daga ……………. Respondent 5, Temple Road, Civil Lines Nagpur 440 001 PAN – AAWPD9591R Assessee by : None Reven…

Lakhmi Chand Charitable Society, New Delhi vs. PCIT Central 3, New Delhi

ITA 1803/DEL/2024[-]Status: DisposedITAT Delhi22 Aug 2024

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

For Appellant: Sh. Ajay Vohra, Sr.AdvFor Respondent: Sh. Subhra Jyoti Chakraborty
Section 11(1)(a)Section 11(1)(d)Section 12(1)Section 127(2)Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 132Section 246ASection 80G

…P a g e | 1 Lakhmi Chand Charitable Society Vs. Pr.CIT, Central-3 THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER & MS.MADHUMITA ROY, JUDICIAL MEMBER Lakhmi Chand Vs. Principal Commissioner Charitable Society, Of income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, ARA Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATL0457G Appellant .. Respondent Appellant by : Sh. Ajay Vohra, Sr.Adv. Sh. Deepesh Jain, Adv…

ACIT, CC-2(1), Kol, Kolkata vs. Shalimar Hatcheries Limited, Kolkata

In the result, the appeal of the Revenue is allowed and the Cross Objection filed by the assessee is dismissed

ITA 546/KOL/2023[2012-13]Status: DisposedITAT Kolkata24 Jan 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17Th Floor, Everest House, Kolkata-700071 [Pan: Aadcs6537J] - A N D - C.O. No. 13/Kol/2023 (In I.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Shalimar Hatcheries Ltd.,..................Cross Objector 46C, Chowringhee Road, Park Street, Kolkata-700071 [Pan: Aadcs6537J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 35(1)(ii)

…ITA No. 546/KOL/2023 Assessment Year: 2012-2013 & C.O. No. 13/KOL/2023 (in ITA No. 546/KOL/2023) Shalimar Hatcheries Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 546/KOL/2023) Assessment Year: 2012-2013 Assistant Commissioner of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17th Floor, EVEREST HOUSE, Kolkata-700071 [PAN…

Shree Automotive Private Ltd., Kolkata vs. DCIT, Cir-10., Kolkata

In the result, appeal of the assessee for AY 2012-13 is allowed and appeal for AY 2013-14 is partly allowed

ITA 183/KOL/2023[2013-14]Status: DisposedITAT Kolkata25 Jul 2023AY 2013-14

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri S. K. Tulsiyan, Advocate&Ms. PujaFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR
Section 143(3)Section 250Section 40A(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.182 & 183/Kol/2023 Assessment Years: 2012-13 & 2013-14 Shree Automotive Pvt. Ltd. DeputyCommissioner of 8, Camac Street, Income-tax,Circle- 10, Shantiniketan Building, Vs. Kolkata. 10th Floor, Room No. 08 Kolkata-700017. (PAN: AAECS6807Q) (Appellant) (Respondent) Present for: Appellant by : Shri S. K. Tulsiyan, Advocate&Ms. Puja Somani, CA Respondent by :Shri P. P. Barman, Addl. CIT, Sr. DR Date of Hearing : 09.05.2023 Date of Pronouncement : 25.07.2023 O R D E R PER…

Shree Automotive Private Ltd., Kolkata vs. DCIT, Kolkata

In the result, appeal of the assessee for AY 2012-13 is allowed and appeal for AY 2013-14 is partly allowed

ITA 182/KOL/2023[2012-13]Status: DisposedITAT Kolkata25 Jul 2023AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri S. K. Tulsiyan, Advocate&Ms. PujaFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR
Section 143(3)Section 250Section 40A(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.182 & 183/Kol/2023 Assessment Years: 2012-13 & 2013-14 Shree Automotive Pvt. Ltd. DeputyCommissioner of 8, Camac Street, Income-tax,Circle- 10, Shantiniketan Building, Vs. Kolkata. 10th Floor, Room No. 08 Kolkata-700017. (PAN: AAECS6807Q) (Appellant) (Respondent) Present for: Appellant by : Shri S. K. Tulsiyan, Advocate&Ms. Puja Somani, CA Respondent by :Shri P. P. Barman, Addl. CIT, Sr. DR Date of Hearing : 09.05.2023 Date of Pronouncement : 25.07.2023 O R D E R PER…

DCIT, CC-1(3), Kolkata vs. M/S. A.R. Stanchem (P) Ltd., Kolkata

In the result, appeal of the Revenue is partly allowed

ITA 672/KOL/2022[2013-2014]Status: DisposedITAT Kolkata13 Jul 2023AY 2013-2014

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: Shri S. K.Tulsiyan, AdvocateFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 14ASection 35(1)(ii)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Deputy Commissioner of A. R. Stanchem (P) Ltd., Income Tax, Vs. 9, HemantaBasu Sarani, Central Circle-1(3), 2nd floor, Kolkata-700001. Kolkata. (PAN: AACCA5986E) (Appellant) (Respondent) Present for: Appellant by : Shri S. K.Tulsiyan, Advocate Respondent by : Shri P. P. Barman, Addl. CIT, Sr. DR Date of Hearing : 03.05.2023 Date of Pronouncement : 13.07.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the revenue is against…

Rajat Kumar Majumdar, Kolkata vs. I.T.O., Ward-31(4), Kolkata

In the result, both the appeals of the assessee are dismissed

ITA 552/KOL/2022[2013-2014]Status: DisposedITAT Kolkata01 May 2023AY 2013-2014

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

Section 05Section 10Section 12ASection 143(1)Section 147Section 245D(4)Section 35(1)(ii)

…ITA No. 551 & 552/KOL/2022 A.Ys. 2012-2013 & 2013-2014 Rajat Kumar Majumdar IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Dr. Manish Borad, Accountant Member I.T.A. Nos. 551 & 552/KOL/2022 Assessment Years: 2012-2013 & 2013-2014 Rajat Kumar Majumdar,.............................Appellant 36B, Paddapukur Road, P.O. Lala Lajpat Roy Sarani, Kolkata-700020 [PAN: AEFPM6217E] -Vs.- Income Tax Officer,................................Respondent Ward-31(4), Kolkata, 10B, Sir William Jones Sarani, Middleton Row, Park Street Area, Kolkata-700071 Appearances by: Sh…

Rajat Kumar Majumdar, Kolkata vs. I.T.O., Ward-31(4), Kolkata

In the result, both the appeals of the assessee are dismissed

ITA 551/KOL/2022[2012-2013]Status: DisposedITAT Kolkata01 May 2023AY 2012-2013

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

Section 05Section 10Section 12ASection 143(1)Section 147Section 245D(4)Section 35(1)(ii)

…ITA No. 551 & 552/KOL/2022 A.Ys. 2012-2013 & 2013-2014 Rajat Kumar Majumdar IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Dr. Manish Borad, Accountant Member I.T.A. Nos. 551 & 552/KOL/2022 Assessment Years: 2012-2013 & 2013-2014 Rajat Kumar Majumdar,.............................Appellant 36B, Paddapukur Road, P.O. Lala Lajpat Roy Sarani, Kolkata-700020 [PAN: AEFPM6217E] -Vs.- Income Tax Officer,................................Respondent Ward-31(4), Kolkata, 10B, Sir William Jones Sarani, Middleton Row, Park Street Area, Kolkata-700071 Appearances by: Sh…

Quadeye Trading, Kolkata vs. DCIT, Circle - 36, Kolkata

In the result, the appeal of the assessee is dismissed

ITA 1879/KOL/2018[2013-14]Status: DisposedITAT Kolkata01 May 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 143(2)Section 245D(4)Section 35(1)(ii)

…ITA No. 1879/KOL/2018 A.Y. 2013-2014 Quadeye Trading IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 1879/KOL/2018 Assessment Year: 2013-2014 Quadeye Trading,…………………………...........Appellant 184, Harish Mukherjee Road, 1st Floor, Opp. 23 Pally Durga Mandir, Kolkata-700026 [PAN: AAAFQ3146R] -Vs.- Deputy Commissioner of Income Tax,….....Respondent Circle-36, Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances by: N o n e, appeared on behalf of the assesseee Shri P.P. Barman, Addl. CIT, Sr.…

Abhilash Tradecom Pvt. Ltd., Kolkata vs. ITO, Ward-3(2), Kolkata

ITA 133/KOL/2021[2012-13]Status: DisposedITAT Kolkata07 Mar 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

…ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020, ITA Nos. 132 & 133/KOL/2021, ITA No. 2247/KOL/2017, ITA Nos. 2316, 2317/KOL/2019, ITA No. 2385/KOL/2019, ITA Nos. 2448, 2449/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 261/KOL/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/o. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [PAN:AADCT0645E] -Vs.- Deputy Commissioner of Income Ta…

Abhilash Tradecom Pvt. Ltd., Kolkata vs. ITO, Ward-3(2), Kolkata

ITA 132/KOL/2021[2011-12]Status: DisposedITAT Kolkata07 Mar 2023AY 2011-12

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

…ITA No.261/KOL/2020, ITA Nos. 107, 108/KOL/2020, ITA No. 136/KOL/2020, ITA No. 23/KOL/2020, ITA Nos. 132 & 133/KOL/2021, ITA No. 2247/KOL/2017, ITA Nos. 2316, 2317/KOL/2019, ITA No. 2385/KOL/2019, ITA Nos. 2448, 2449/KOL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 261/KOL/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/o. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [PAN:AADCT0645E] -Vs.- Deputy Commissioner of Income Ta…