CIT v. Birla Janahit Trust

M/S. KALYAN EDUCATIONAL SOCIETY,BUDBUD, BURDWAN (EAST) vs. A.C.I.T., CIRCLE - 2, DURGAPUR, DURGAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No. 106/Kol/2023 Assessment Year: 2020-2021 M/S. Kalyan Educational Society,..............Appellant Budbud Bye Pass (North), Distg. Bardhaman-713403 [Pan: Aabtk2860K] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-2, Durgapur, Aayakar Bhawan, Durgapur, West Bengal Appearances By: Shri S.K. Tulsiyan, Advocate, Smt. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Subhrajyoti Bhattacharjee, Cit (Dr), Appeared On Behalf Of The Revenue

…rcular no. 5- P(LXX-6) of 1968 dated 19.6.1968. The ld AR also relied on certain decisions namely CIT Vs Jayashree Charity Trust (1986) 159 ITR 280 (CaL), CIT Vs Programme for Community Organisation(1997) 228 ITR 620 (Ker) and CIT Vs Birla Janahit Trust (1994)208 ITR 372(Cal) to defend his arguments. ld AR ,therefore, prayed before the bench that the appellate order is against the order as stated above and may be quashed. 15. The ld. Departmental Representative, on the other hand, relied on the order of authorities below. 16. After hearing the rival contentions and perusing the material available on record, we…

M/S. CALCUTTA CRICKET & FOOTBALL CLUB,KOLKATA vs. ITO, EXEMPTION, WARD 1(1). KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Sanjay Garg, Hon’Ble) [Virtual Court Hearing] M/S. Calcutta Cricket & Football Club......................................................................……....….....Appellant 10B, Middleton Row Kolkata – 700 071 [Pan : Aaccc 6337 P] Vs. Income Tax Officer, Exemption – Ward(1), Kolkata…………….....................….…....…… Respondent Appearances By: Shri J.P. Khaitan, Sr. Advocate & Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Assessee. Shri Supriyo Pal, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 13Th, 2021 Date Of Pronouncing The Order : February 5Th, 2021 Order Per J. Sudhakar Reddy, Am :-

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Sanjay Garg, Hon’ble Judicial Member) [VIRTUAL COURT HEARING] M/s. Calcutta Cricket & Football Club......................................................................……....….....Appellant 10B, Middleton Row Kolkata – 700 071 [PAN : AACCC 6337 P] Vs. Income Tax Officer, Exemption – Ward(1), Kolkata…………….....................….…....…… Respondent Appearances by: Shri J.P. Khaitan, Sr. Advocate & Shri Manoj Kataruka, Advocate, appeared on behalf of the assessee. Shri Supriyo Pal, Addl. CI…

JAN PRIYA TRUST ,KOLKATA vs. I.T.O.(EXEMPTION)-1(1), KOLKATA

In the result, the appeal of the assessee is partly allowed as indicated above

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2012-13 Jan Priya Trust Vs. Income-Tax Officer (Exemption), Ward- (Pan: Aaatj0335M) 1(1), Kolkata.

…ion of income u/s. 11 of the Act. We note that the issue as to whether the administrative and establishment expenses can be included as application of Fund is no longer res integra, since Hon’ble jurisdictional High Court in CIT Vs. Birla Janahit Trust (1994) 208 ITR 372 (Cal) has held that salaries and miscellaneous expenses which are incurred for carrying out the object and purpose of the trust must be considered as application for charitable purpose. We note that the expenses of Rs.2,18,020/- was on account of audit fee, bank charges, rates and taxes etc. Expense on account of audit fee is compulsory because a…

SHREE RAM TRUST,KOLKATA vs. I.T.O.,WARD-1(3), KOLKATA

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

Bench: Shri A. T. Varkey, Jm ]

…IN THE INCOME TAX APPELLATE TRIBUNAL “A-SMC”BENCH: KOLKATA [Before Shri A. T. Varkey, JM ] I.TA No. 2496/Kol/2019 A.Y 2012-13 Shree Ram Trust Vs. I.T.O ( E), Ward 1(3), Kolkata PAN: AADTS5275L Appellant Respondent Date of Hearing 03.02.2020 Date of Pronouncement 22 .05.2020 For the Appellant Shri P.R. Kothari, FCA, ld.AR For the Respondent Shri Jayanta Khanra, JCIT, ld. Sr.DR ORDER PER SHRI A.T. VARKEY, JM This appeal is preferred by the assessee against the order of Ld. CIT (A), 25, Kolkata dated 18.10.2019 for the assessment year 2012-13. 2. The assessee has raised the following grounds of appeal:- GROUN…

ITO(E), WD-1(4), KOLKATA, KOLKATA vs. PANCHAJANYA TRUST, KOLKATA

In the result, the appeal of the Assessee is allowed and the appeal of the Revenue is dismissed

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1841/Kol/2017 ("नधा"रणवष" / Assessment Year: 2014-15)

…ese expenses are incurred by the assessee to run the trust activities, therefore, it is clearly an application of the income. For that we rely on the decision of the jurisdictional Hon`ble Calcutta High Court in the case of CIT vs. Birla Janahit Trust ( 1994) 208 ITR 372 (Cal)-, wherein it was held as follows: “2. Let us now turn to question No. 2 which is as follows: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the net dividend should be considered for the purpose of section 11 of the Income-tax Act and that the adjustment of establishment expenses shoul…

PANCHAJANYA TRUST,KOLKATA vs. ITO, (EXEMPTION), WARD-1(4), KOKLATA, KOLKATA

In the result, the appeal of the Assessee is allowed and the appeal of the Revenue is dismissed

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1841/Kol/2017 ("नधा"रणवष" / Assessment Year: 2014-15)

…ese expenses are incurred by the assessee to run the trust activities, therefore, it is clearly an application of the income. For that we rely on the decision of the jurisdictional Hon`ble Calcutta High Court in the case of CIT vs. Birla Janahit Trust ( 1994) 208 ITR 372 (Cal)-, wherein it was held as follows: “2. Let us now turn to question No. 2 which is as follows: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the net dividend should be considered for the purpose of section 11 of the Income-tax Act and that the adjustment of establishment expenses shoul…

M/S. SOBHSARIA JANKALYAN TRUST,KOLKATA vs. JT.DIT(OSD)(EXEMPTION) - 1, KOLKATA , KOLKATA

Bench: Sri J. Sudhakar Reddy&] Corrigendum [In I.T.A. No. 19/Kol/2018] Assessment Year: 2009-10

…n para 5 reads as follows:- “Ground No. 3 is on the issue of computation of accumulation of 15% of income u/s 11(1) of the Act. The issue involved herein is covered by the judgement of the Hon’ble Calcutta High Court in the case of CIT vs. Birla Janhit Trust, 208 ITR 372 wherein it was held that the 15% accumulation is to be calculated after deducting administrative expenses and depreciation. The Assessing Officer is directed to apply the ratio laid down by the Jurisdictional High Court on this issue to the facts of this case. This ground is allowed for statistical purposes.” The same is rectified and shall be re…

ITO(EXEMPTION), WARD-1(2), KOLKATA, KOLKTA vs. DEV SANGHA SEVA PRATISTHAN, KOLKATA

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14 Income Tax Officer V/S. Dev Sangha Seva (Exemption), Ward-1(2), Pratisthan, 28/2A, Hare 10B, Middle Ton Row, Kesto Sett Lane, Kolkata-71 Kolkata-700 050 [Pan No.Aaaad 1567 C] .. अपीलाथ" /Appellant ""यथ"/Respondent S.M.S Taoheed, Addl. Cit-Sr-Dr अपीलाथ" क" ओर से/By Appellant Shr K.M. Roy, Ar ""यथ" क" ओर से/By Respondent 05-06-2018 सुनवाई क" तार"ख/Date Of Hearing 13-06-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2013-14 Arises Against Commissioner Of Income Tax (Appeals)-25. Kolkata’S Order Dated 17.03.2017 In Case No. Cit(A)-25 Kolkata/Fy 2016-17/ Dev Sangha Seva Pratishan, Ay 2013-14_143(3)_B-1B/432, In Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short, ‘The Act’. 2. The Revenue’S Former Substantive Ground Pleads That The Cit(A) Has Erred In Law As Well As On Facts In Reversing The Assessing Officer’S Action Deleting Assessee’S Administrative & Establishment Expenses Disallowance Of ₹56,08,823/- As Application Of Its Case For Charitable Purpose U/S 11A Of The Act With The Following Detailed Discussions:- “5. Accumulation / Setting-Apart U/S. 11(1)(A): Issue Of ‘Administrative & Establishment Expenses’. [Ground Of Appeal No.1] ₹56,08,823/-

…lf. Else, how could it exists to carry out the objectives and activities for which it has been granted registration u/s. 12AA.” 4. It emerges that CIT(A) has thereafter followed hon'ble jurisdictional high court’s judgment in CIT vs. Birla Janhit Trust (1994) 208 ITR 372 (Cal) holding similar expenses to be allowable as application of income. He has also quoted hon'ble Madhya Pradesh high court’s decision in Deo Radha Madhava Lalji Genda Trust Vs. Property Tax Officer (1980) 125 ITR 531 (MP) that but for such administrative and establishment expenditure claimed, even existence of a charitable society itself may b…