Commissioner of Income Tax v. Chotatingrai Tea & Ors.

258 ITR 529Supreme Court of India2002#3937 most cited

What is Commissioner of Income Tax v. Chotatingrai Tea & Ors. authority for?

A donor cannot be held responsible for the utilization of their donation by a donee institution once the statutory conditions for claiming a deduction are met. Subsequent withdrawal of approval for the donee institution cannot retrospectively deny the donor the deduction.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Chotatingrai Tea · section 35(1)(ii) · section 35CCA · donation deduction · withdrawal of approval · retrospective effect · prescribed authority · statutory conditions · rural development programmes · utilisation of donation

Sections most often in play

Section 35(1)(ii)Section 35CCASection 260ASection 143(3)Section 147Section 148Section 256(2)Section 12AA(3)

Issues it is cited on

section 256(2)section 35(1)(ii)section 256section 35(1)section 12aa(3)scheme of arrangementcancellation of registrationweighted deductionjdasection 35section 21section 260

Judgments citing Commissioner of Income Tax v. Chotatingrai Tea & Ors.

ASHOKKUMAR GOKULCHAND SANANDA,BULDHANA vs. ASSISTANT COMMISIONER OF INCOME TAX AKOLA CIRCLE, AKOLA

In the result, appeal filed by the assessee is partly allowed

ITA 427/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Apr 2026AY 2014-15

Bench: Shri Pawan Singh & Shri Khettra Mohan Royashokkumar Gokulchand Acit, Akola Circle, Akola Sananda, Rana Traders, Vs Gandhi Chowk, Khamgaon, Dist. Buldhan, Khamgaon Pan : Adpps 755I L Assessee Respondent Assessee By : Shri K.P. Dewani, Adv Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 20.02.2026 Date Of Pronouncement : 06.04.2026

For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 2Section 234BSection 250Section 35(1)(ii)

…such sum by the assessee, the approval granted to the research organisation or university etc. has been withdrawn. This issue was considered by the Hon'ble Supreme Court in the case of Commissioner of Income Tax vs. Chotatingrai Tea & Ors. reported in (2002) 258 ITR 529 (SC). The operative portion of the said decision is as follows: "It is not in dispute that the assessees had made donations to the Society for Integral Development, Calcutta, which had as its object the undertaking to carry out approved programmes of rural development. The society had granted a certificate to the assessee which had also been appr…

A.K. EXPORTERS,KOLKATA vs. D.C.I.T., CIRCLE - 32,, KOLKATA

In the result, the appeal is dismissed and the substantial questions of law are answered against the revenue

ITA 2286/KOL/2025[2013-2014]Status: DisposedITAT Kolkata10 Dec 2025AY 2013-2014

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

For Respondent: Shri Santanu Ghosh, Sr.DR
Section 256Section 35Section 35(1)Section 35(1)(ii)Section 35C

…such sum by the assessee, the approval granted to the research organisation or university etc. has been withdrawn. This issue was considered by the Hon'ble Supreme Court in the case of Commissioner of Income Tax vs. Chotatingrai Tea & Ors, reported in (2002) 258 ITR 529 (SC). The operative portion of the said decision is as follows: "It is not in dispute that the assessees had made donations Society Integral Development, Calcutta, which had as its object the undertaking to carry out approved programmes of rural development. The society had granted a certificate to the assessee which had also been approved by the…

A.K. EXPORTERS,KOLKATA vs. D.C.I.T., CIRCLE - 32,, KOLKATA

In the result, the appeal is dismissed and the substantial questions of law are answered against the revenue

ITA 2285/KOL/2025[2012-2013]Status: DisposedITAT Kolkata10 Dec 2025AY 2012-2013

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

For Respondent: Shri Santanu Ghosh, Sr.DR
Section 256Section 35Section 35(1)Section 35(1)(ii)Section 35C

…such sum by the assessee, the approval granted to the research organisation or university etc. has been withdrawn. This issue was considered by the Hon'ble Supreme Court in the case of Commissioner of Income Tax vs. Chotatingrai Tea & Ors, reported in (2002) 258 ITR 529 (SC). The operative portion of the said decision is as follows: "It is not in dispute that the assessees had made donations Society Integral Development, Calcutta, which had as its object the undertaking to carry out approved programmes of rural development. The society had granted a certificate to the assessee which had also been approved by the…

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)

…see strongly relied on: Before us, learned Counsel for the assessee strongly relied on: (i) The decision of the Hon’ble Supreme Court in The decision of the Hon’ble Supreme Court in The decision of the Hon’ble Supreme Court in CIT v. Chotatingrai Tea [(2002) 258 ITR 529], wherein it was held that [(2002) 258 ITR 529], wherein it was held that Chotatingrai Tea once statutory conditions are fulfilled, the donor cannot be once statutory conditions are fulfilled, the donor cannot be once statutory conditions are fulfilled, the donor cannot be held responsible for utilisation of donation by the donee held responsible…

RASHLEELA ENTERPRISES PRIVATE LIMITED, JAIPUR,JAIPUR vs. ACIT CEN CIR 3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1/JPR/2025[2012-13]Status: DisposedITAT Jaipur25 Mar 2025AY 2012-13

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalrashleela Enterprises Pvt. Ltd., C-5, Krishna Balram, Calgiri Road, Malviya Nagar, Jaipur 302017. Pan No.: Aadcr2594J ...... Appellant Vs.

For Appellant: Mr. Rajeev Sogani, CA, Ld. AR &For Respondent: Mrs. Anita Rinesh, JCIT- Ld. DR
Section 143(3)Section 147Section 148Section 151Section 250Section 35Section 35(1)Section 35(1)(ii)

…nt to the payment of such sum by the assessee, the approval granted to the research organisation or university etc. has been withdrawn. This issue was considered by the Hon'ble Supreme Court in the case of CIT v. Chotatingrai Tea [2003] 126 Taxman 399/ [2002] 258 ITR 529. The operative portion of the said decision is as follows: "It is not in dispute that the assessee had made donations to the Society for Integral Development, Calcutta, which had as its object the undertaking to carry out approved programmes of rural development. The society had granted a certificate to the assessee which had also been approved b…

RAVINDRA K RESHAMWALA,MUMBAI vs. THE INCOME TAX OFFICER WARD 17(1), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 2925/MUM/2023[2010-11]Status: DisposedITAT Mumbai29 Dec 2023AY 2010-11

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Piyush ChhajedFor Respondent: Smt. Mahita Nair
Section 143(1)Section 143(3)Section 147Section 148Section 151(2)Section 250Section 35Section 35A

…ich was earlier granted to the trust u/s.35AC to avail exemption of donation made by the appellant does not affect the availability and genuineness of the claim made by the appellant company as held by Hon supreme court in case of Chotatingrai Tea & Ors Etc., 258 ITR 529. The appellant craves leaves to add, to delete or amend any of the above grounds of appeal at the time of hearing.” 3. The brief facts of the case are that the assessee is an individual and for the year under consideration filed his return of income on 30/09/2010 declaring a total income of Rs. 2,17,44,883 after claiming a deduction of Rs. 35,00…

C-DET EXPLOSIVE INDUSTRIES PVT. LTD ,NAGPUR vs. D.C.I.T, CIRCLE-2, NAGPUR

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 312/NAG/2019[2014-15]Status: DisposedITAT Nagpur30 Oct 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

…such sum by the assessee, the approval granted to the research organisation or university etc. has been withdrawn. This issue was considered by the Hon'ble Supreme Court in the case of Commissioner of Income Tax vs. Chotatingrai Tea & Ors. reported in (2002) 258 ITR 529 (SC). The operative portion of the said decision is as follows: "It is not in dispute that the assessees had made donations to the Society for Integral Development, Calcutta, which had as its object the undertaking to carry out approved programmes of rural development. The society had granted a certificate to the assessee which had also been appr…

C-DET EXPLOSIVE INDUSTRIES PVT. LTD ,NAGPUR vs. D.C.I.T, CIRCLE-2, NAGPUR

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 311/NAG/2019[2013-14]Status: DisposedITAT Nagpur30 Oct 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

…such sum by the assessee, the approval granted to the research organisation or university etc. has been withdrawn. This issue was considered by the Hon'ble Supreme Court in the case of Commissioner of Income Tax vs. Chotatingrai Tea & Ors. reported in (2002) 258 ITR 529 (SC). The operative portion of the said decision is as follows: "It is not in dispute that the assessees had made donations to the Society for Integral Development, Calcutta, which had as its object the undertaking to carry out approved programmes of rural development. The society had granted a certificate to the assessee which had also been appr…

C-DET EXPLOSIVE INDUSTRIES PVT.LTD.,,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2,, NAGPUR

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 310/NAG/2019[2012-13]Status: DisposedITAT Nagpur30 Oct 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

…such sum by the assessee, the approval granted to the research organisation or university etc. has been withdrawn. This issue was considered by the Hon'ble Supreme Court in the case of Commissioner of Income Tax vs. Chotatingrai Tea & Ors. reported in (2002) 258 ITR 529 (SC). The operative portion of the said decision is as follows: "It is not in dispute that the assessees had made donations to the Society for Integral Development, Calcutta, which had as its object the undertaking to carry out approved programmes of rural development. The society had granted a certificate to the assessee which had also been appr…

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

…(ii) of the Act of Rs.87,50,000/-, ld. AO has elaborately dealt with the issue in the remand report justifying the disallowance. Before us, Ld. Counsel has placed reliance on the decision of Hon’ble Supreme Court in the case of CIT Vs. Chotatingrai Tea [2002] 258 ITR 529 (SC). This issue has been elaborately dealt with by the Coordinate Shree Automotive Pvt. Ltd. AYs: 2012-13 & 2013-14 Bench of ITAT, Kolkata wherein the decision of Hon’ble Supreme Court has also been considered and distinguished the light of recent judgment of the Apex Court in the case of Batanagar Education and Research Trust [2021] 129 taxmann…

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

…(ii) of the Act of Rs.87,50,000/-, ld. AO has elaborately dealt with the issue in the remand report justifying the disallowance. Before us, Ld. Counsel has placed reliance on the decision of Hon’ble Supreme Court in the case of CIT Vs. Chotatingrai Tea [2002] 258 ITR 529 (SC). This issue has been elaborately dealt with by the Coordinate Shree Automotive Pvt. Ltd. AYs: 2012-13 & 2013-14 Bench of ITAT, Kolkata wherein the decision of Hon’ble Supreme Court has also been considered and distinguished the light of recent judgment of the Apex Court in the case of Batanagar Education and Research Trust [2021] 129 taxmann…

DCIT, CC-1(3), KOLKATA, 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

…t the suo moto disallowance of Rs.175/- by the assessee. 4.6. Aggrieved, Department is in appeal before the Tribunal. 5. Before us, Ld. Counsel for the assessee has heavily relied on the decision of Hon’ble Supreme Court in the case of Chotatingrai Tea [2002] 258 ITR 529 (SC) dated 29.10.2002 and asserted that once the assessee fulfils all conditions laid-down u/s. 35CCA for claiming deduction of amount donated, there is no obligation on the part of the assessee to see that amount is actually utilised for the purpose for which it was donated. 5.1. The observations and findings arrived at by the Hon’ble Supreme Co…

RAVINDRA K. RESHAWALA,MUMBAI vs. THE DY. COMM. OF INCOME TAX 17(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 2648/MUM/2022[2009-10]Status: DisposedITAT Mumbai03 Apr 2023AY 2009-10

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleravindra K. Reshamwala V. Dcit- Circle 17(1) 7/A Pil Court, 111 M.K. Road Kautilya Bhavan, Bandra Kurla Complex Bandra (E), Mumbai- 400051 Churchgate, Mumbai- 400020 Pan: Aaafr2227C (Appellant) (Respondent) Assessee Represented By : Shri. Piyush Chhajed & Shri Sumit Mantri Department Represented By : Shri. Saurabh Kumar Rai

Section 132Section 143(1)Section 143(2)Section 147Section 148Section 151(2)Section 35ASection 35A(1)

…o the 5 Ravindra K. Reshamwala trust u/s.35AC to avail exemption of donation made by the appellant does not affect the availability and genuineness of the claim made by the appellant company as held by Hon supreme court in case of Chotatingrai Tea & Ors Etc., 258 ITR 529. The appellant craves leaves to add, to delete or amend any of the above grounds of appeal at the time of hearing.” 8. At the time of hearing Ld. AR of the assessee submitted that the assessment was reopened relating to A.Y: 2009-10 and it is fact on record that it is beyond four years. Therefore, Assessing Officer has not recorded requisite sat…

MET PRO CHEMICALS ,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE , DELHI

In the result, appeal filed by the assessee is partly allowed

ITA 2611/MUM/2022[2012-13]Status: DisposedITAT Mumbai03 Apr 2023AY 2012-13

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Met Pro Chemicals V. Cit(A) Room No. 208, Alankar Building National Faceless Appeal Centre Samuel Street, Masjid Bunder Delhi Mumbai - 400003 Pan: Aabfm0950E (Appellant) (Respondent) Assessee Represented By : Shri Manoj Pandit Shri. Ashish Kumar Deharia Department Represented By :

Section 147Section 148Section 151(2)Section 35(1)(ii)

…nation in good faith and the same donation cannot be treated as bogus. In this regard, he relied on the following case laws: - a. Seksaria Biswan Sugar Factor v. Inspecting Assistant commissioner (1990) 184 ITR 123. b. CIT v. Chotatingrai Tea & Others (2002) 258 ITR 529. c. Bhavita Chemicals Pvt. Ltd., v. Income Tax Officer in ITA.No. 3665/Mum/2019 dated 01.12.2020 d. Kiran Aluminum India Pvt. Ltd., v. ACIT in ITA.No. 7429/Mum/2018 dated 06.01.2020. 6. On the other hand, Ld. DR relied on the orders of the lower authorities and he argued that the funds given to the Trust is only a bogus and it is found that trust…

RAVINDRA K RESHAMWALA,MUMBAI vs. THE DEPUTY COMM. OF INCOME TAX 17(1) , MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2649/MUM/2022[2014-15]Status: DisposedITAT Mumbai22 Feb 2023AY 2014-15

Bench: Shri Kuldip Singh() & Shri Amarjit Singh ()

Section 12ASection 143(2)Section 35Section 35(1)(ii)

…as earlier granted to the trust u/s.35(l)(ii) to avail exemption of donation made by the appellant does not affect the availability and genuineness of the claim made by the appellant company as held by Hon supreme court in case of Chotatingrai Tea & Ors Etc., 258 ITR 529.” Facts in brief are that return of income declaring income of 2. Rs.4,00,50,450/- was filed on 10/11/2014. The case was subjected to scrutiny assessment and notice under section 143(2) of the Act was issued on 30/08/2015. During the course of assessment, Assessing Officer noticed that assessee has paid donation of Rs.1,10,00,000/- to School of H…

PRINCIPAL COMMISSIONER OF INCOME TAX -4, KOLKATA vs. M/S. MACO CORPORATION INDIA PVT LTD

In the result, the appeal filed by the

ITA/35/2021HC Calcutta12 Aug 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022. Appearance : Ms. Smita Das De, Adv. …For Appellant. Mr. J. P. Khaitan, Sr. Adv., Mr. Anil Kumar Dugar,Adv. Mr. R. Chatterjee,Adv. Mr. Subash Agarwal, Adv. ……For Respondent. The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 13.4.2018 Passed By The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata [Tribunal] In I.T.A. No. 378/Kol/2017 For The Assessment Year 2014-2015. The Appeal Was Admitted On 1.12.2021 To Decide The Following Question Of Law: A) Whether On The Facts & The Circumstances Of The Case The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata Erred In Law By Deleting The Disallowance Of Deduction Under Section 35(1) (Ii) Of The Income Tax Act, 1961 Of Rs.4,37,50,000/-? B) Whether The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata Failed To Appreciate The Fact That The Assessee Company Had Debited Rs.2,50,00,000/- On Account Of Scientific Research

Section 14ASection 260ASection 35Section 35(1)Section 35(1)(iii)Section 35C

…O - 47 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/35/2021 PRINCIPAL COMMISSIONER OF INCOME TAX - 4, KOLKATA VS. M/S. MACO CORPORATION INDIA PVT. LTD. BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : AUGUST 12, 2022. Appearance : Ms. Smita Das De, Adv. …for appellant. Mr. J. P. Khaitan, Sr. Adv., Mr. Anil Kumar Dugar,Adv. Mr. R. Chatterjee,Adv. Mr. Subash Agarwal, Adv. ……for respondent. The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 13.4…

PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA vs. M/S. MACO CORPORATION (INDIA) PVT. LTD.

In the result, the appeal filed by the revenue

ITA/42/2020HC Calcutta12 Aug 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 260ASection 35Section 35(1)(iii)Section 35C

…sum by 4 the assessee, the approval granted to the research organisation or university etc. has been withdrawn. This issue was considered by the Hon’ble Supreme Court in the case of Commissioner of Income Tax vs. Chotatingrai Tea & Ors. reported in (2002) 258 ITR 529 (SC). The operative portion of the said decision is as follows: “It is not in dispute that the assessees had made donations to the Society for Integral Development, Calcutta, which had as its object the undertaking to carry out approved programmes of rural development. The society had granted a certificate to the assessee which had also been app…

PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. TIRUPATI MEAL PRODUCERS(P)LTD.

In the result, the appeal filed by the

ITAT/120/2021HC Calcutta12 Aug 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022. Appearance : Mr. Vipul Kundalia, Adv. Mr. Anurag Roy, Adv. …For Appellant. Mr. Subash Agarwal, Adv. ……For Respondent. The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 29.11.2019 Passed By The Learned Income Tax Appellate Tribunal, “C” Bench, Kolkata [Tribunal] In I.T.A. No. 904/Kol/2019 For The Assessment Year 2014-2015. The Revenue Has Raised The Following Questions Of Law For Consideration. A) Whether In The Facts & Circumstances Of The Case The Learned Income Tax Appellate Tribunal Erred In Law By Ignoring The Facts That The Central Government Vide Notification No.79/2016 Dated 6.9.2016 Withdrew The Recognition Given To Grant Approval Under Section 35[1][Ii] Of The Income Tax Act, 1961 Of M/S. Herbicare Bio-Herbal Research Foundation W.E.F. 1.4.2007 ? B) Whether In The Facts & Circumstances Of The Case The Learned Income Tax Appellate Tribunal Was Justified In Deleting The

Section 256(2)Section 260ASection 35Section 35(1)(iii)Section 35C

…such sum by the assessee, the approval granted to the research organisation or university etc. has been withdrawn. This issue was considered by the Hon’ble Supreme Court in the case of Commissioner of Income Tax vs. Chotatingrai Tea & Ors. reported in (2002) 258 ITR 529 (SC). The operative portion of the said decision is as follows: “It is not in dispute that the assessees had made donations to the Society for Integral Development, Calcutta, which had as its object the undertaking to carry out approved programmes of rural development. The 3 society had granted a certificate to the assessee which had also been…

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA vs. TAPATI SAHANA

In the result, the appeal filed by the revenue

ITAT/42/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 260ASection 35Section 35(1)(iii)Section 35C

…sum by 4 the assessee, the approval granted to the research organisation or university etc. has been withdrawn. This issue was considered by the Hon’ble Supreme Court in the case of Commissioner of Income Tax vs. Chotatingrai Tea & Ors. reported in (2002) 258 ITR 529 (SC). The operative portion of the said decision is as follows: “It is not in dispute that the assessees had made donations to the Society for Integral Development, Calcutta, which had as its object the undertaking to carry out approved programmes of rural development. The society had granted a certificate to the assessee which had also been app…

THE PRINCIPAL COMMISSIONER OF INCOME TAX -1 KOLKATA vs. M/S MODERN GEARS PVT LTD

In the result, the appeal filed by the

ITAT/35/2021HC Calcutta03 Feb 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022. Appearance : Ms. Smita Das De, Adv. …For Appellant. Mr. J. P. Khaitan, Sr. Adv., Mr. Anil Kumar Dugar,Adv. Mr. R. Chatterjee,Adv. Mr. Subash Agarwal, Adv. ……For Respondent. The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 13.4.2018 Passed By The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata [Tribunal] In I.T.A. No. 378/Kol/2017 For The Assessment Year 2014-2015. The Appeal Was Admitted On 1.12.2021 To Decide The Following Question Of Law: A) Whether On The Facts & The Circumstances Of The Case The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata Erred In Law By Deleting The Disallowance Of Deduction Under Section 35(1) (Ii) Of The Income Tax Act, 1961 Of Rs.4,37,50,000/-? B) Whether The Learned Income Tax Appellate Tribunal, “B” Bench, Kolkata Failed To Appreciate The Fact That The Assessee Company Had Debited Rs.2,50,00,000/- On Account Of Scientific Research

Section 14ASection 260ASection 35Section 35(1)Section 35(1)(iii)Section 35C

…O - 47 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/35/2021 PRINCIPAL COMMISSIONER OF INCOME TAX - 4, KOLKATA VS. M/S. MACO CORPORATION INDIA PVT. LTD. BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : AUGUST 12, 2022. Appearance : Ms. Smita Das De, Adv. …for appellant. Mr. J. P. Khaitan, Sr. Adv., Mr. Anil Kumar Dugar,Adv. Mr. R. Chatterjee,Adv. Mr. Subash Agarwal, Adv. ……for respondent. The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 13.4…

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