PCIT v. Ambe Tradecorp Pvt. Ltd.

145 Taxmann.com 27High Court2022#574 most cited

What is PCIT v. Ambe Tradecorp Pvt. Ltd. authority for?

No addition under section 68 can be made for a loan if the assessee furnishes material proving the identity of the loan givers, demonstrates they are not the beneficial owner, and has repaid the loan in a subsequent year.

169

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Ambe Tradecorp Pvt. Ltd. · Ambe Tradecorp · section 68 · cash credit addition · unexplained cash credit · identity of creditor · creditworthiness · genuineness of transaction · onus discharge · loan repayment · beneficial owner · section 133(6)

Sections most often in play

Section 68Section 133(6)Section 143(3)Section 148Section 69CSection 147Section 132Section 131
Read the full judgment

Issues it is cited on

addition under section 68creditworthiness of the creditorsource of sourceshell companycircular tradingbeneficial ownergenuineness of the transactionentry operatorunexplained cash creditmaterial facts necessary for assessmentsection 133(6)section 69c

Judgments citing PCIT v. Ambe Tradecorp Pvt. Ltd.

M/S. N G Brothers, Kolkata vs. A.C.I.T., Circle - 40, Kolkata

In the result, all the appeals of the assessee are allowed

ITA 1877/KOL/2024[2014-2015]Status: DisposedITAT Kolkata19 Nov 2025AY 2014-2015

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Madhumita Das, DR
Section 133(6)Section 147Section 148Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos. 1877 & 1878,1879 & 1880,1881/KOL/2024 (Assessment Years:2014-15, 2015-16, 2016-17) ACIT, Circle-40, M/s NG Brothers Income Tax Office, 3rd Floor,Room No.1E, 29B, Govt. Place (West), Rabindra Sarani, Vs. Kolkata-700001, Kolkata-700073, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAEFN7669N Assessee by : Shri Miraj D. Shah, AR Revenue by : Shri Madhumita Das, DR Date of hearing: 15.10.2025 Date of pronouncement: 19.11.2025 O R D E R Per Rajesh Kumar, AM: These are appeals p…

DCIT, Central Circle-4(3), Kolkata vs. Avima Exports Private Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1708/KOL/2025[2015-16]Status: DisposedITAT Kolkata11 Nov 2025AY 2015-16

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 127Section 131Section 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

…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 Assessment Year: 2015-16 DCIT, CC-4(3), Kolkata…..……………… ……………...……….……….……Appellant vs. Avima Exports Pvt. Ltd...……......………………………….......……...…..…..Respondent 4th 16, NS. Road Dalhousie, Kol-700001. [PAN: AAGCA5857N] Appearances by: Shri Manas Mondal, Addl. CIT-DR, appeared on behalf of the appellant. Shri Manish Tiwari, FCA, appeared on behalf of the Respondent. Date of concluding the hearing : October 16, 2025 Date of pronou…

DCIT, Central Circle - 4(4), Kolkata vs. Ladhuram Toshniwal and Sons Electricals Private Limited, Kolkata

In the result, allthe appeals of the Revenue are dismissed

ITA 1661/KOL/2025[2020-21]Status: DisposedITAT Kolkata11 Nov 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Kapil Mandal, DR
Section 132Section 133(6)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1656 to 1661/KOL/2025 (Assessment Years: 2015-16 to 2020-21) DCIT, CC 4(4) Ladhuram Toshniwal and Sons Aaykar Bhawan Poorva, Electricals Private Limited 5th Floor, Room No.509, 11, Pollock Street, Vs. 110, Shanti Pally, Kolkata-700001, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. AABCL4778L Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Kapil Mandal, DR Date of hearing: 04.11.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: The…

DCIT, Central Circle - 4(4), Kolkata vs. Ladhuram Toshniwal and Sons Electricals Private Limited, Kolkata

In the result, allthe appeals of the Revenue are dismissed

ITA 1660/KOL/2025[2019-20]Status: DisposedITAT Kolkata11 Nov 2025AY 2019-20

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Kapil Mandal, DR
Section 132Section 133(6)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1656 to 1661/KOL/2025 (Assessment Years: 2015-16 to 2020-21) DCIT, CC 4(4) Ladhuram Toshniwal and Sons Aaykar Bhawan Poorva, Electricals Private Limited 5th Floor, Room No.509, 11, Pollock Street, Vs. 110, Shanti Pally, Kolkata-700001, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. AABCL4778L Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Kapil Mandal, DR Date of hearing: 04.11.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: The…

DCIT, Central Circle - 4(4), Kolkata vs. Ladhuram Toshniwal and Sons Electricals Private Limited, Kolkata

In the result, allthe appeals of the Revenue are dismissed

ITA 1659/KOL/2025[2018-19]Status: DisposedITAT Kolkata11 Nov 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Kapil Mandal, DR
Section 132Section 133(6)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1656 to 1661/KOL/2025 (Assessment Years: 2015-16 to 2020-21) DCIT, CC 4(4) Ladhuram Toshniwal and Sons Aaykar Bhawan Poorva, Electricals Private Limited 5th Floor, Room No.509, 11, Pollock Street, Vs. 110, Shanti Pally, Kolkata-700001, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. AABCL4778L Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Kapil Mandal, DR Date of hearing: 04.11.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: The…

DCIT, Central Circle - 4(4), Kolkata vs. Ladhuram Toshniwal and Sons Electricals Private Limited, Kolkata

In the result, allthe appeals of the Revenue are dismissed

ITA 1658/KOL/2025[2017-18]Status: DisposedITAT Kolkata11 Nov 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Kapil Mandal, DR
Section 132Section 133(6)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1656 to 1661/KOL/2025 (Assessment Years: 2015-16 to 2020-21) DCIT, CC 4(4) Ladhuram Toshniwal and Sons Aaykar Bhawan Poorva, Electricals Private Limited 5th Floor, Room No.509, 11, Pollock Street, Vs. 110, Shanti Pally, Kolkata-700001, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. AABCL4778L Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Kapil Mandal, DR Date of hearing: 04.11.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: The…

DCIT, Central Circle - 4(4), Kolkata vs. Ladhuram Toshniwal and Sons Electricals Private Limited, Kolkata

In the result, allthe appeals of the Revenue are dismissed

ITA 1657/KOL/2025[2016-17]Status: DisposedITAT Kolkata11 Nov 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Kapil Mandal, DR
Section 132Section 133(6)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1656 to 1661/KOL/2025 (Assessment Years: 2015-16 to 2020-21) DCIT, CC 4(4) Ladhuram Toshniwal and Sons Aaykar Bhawan Poorva, Electricals Private Limited 5th Floor, Room No.509, 11, Pollock Street, Vs. 110, Shanti Pally, Kolkata-700001, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. AABCL4778L Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Kapil Mandal, DR Date of hearing: 04.11.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: The…

DCIT, Central Circle - 4(4), Kolkata vs. Ladhuram Toshniwal and Sons Electricals Private Limited, Kolkata

In the result, allthe appeals of the Revenue are dismissed

ITA 1656/KOL/2025[2015-16]Status: DisposedITAT Kolkata11 Nov 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Kapil Mandal, DR
Section 132Section 133(6)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1656 to 1661/KOL/2025 (Assessment Years: 2015-16 to 2020-21) DCIT, CC 4(4) Ladhuram Toshniwal and Sons Aaykar Bhawan Poorva, Electricals Private Limited 5th Floor, Room No.509, 11, Pollock Street, Vs. 110, Shanti Pally, Kolkata-700001, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. AABCL4778L Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Kapil Mandal, DR Date of hearing: 04.11.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: The…

Deputy Commissioner of Income Tax, Central Circle 4(3), Kolkata vs. Avima Exports Private Limited, Kolkata

Accordingly the ground No. 2 is dismissed by upholding the order of Ld

ITA 1439/KOL/2025[2014-15]Status: DisposedITAT Kolkata11 Nov 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Dcit, Central Circle 4(3) Avima Exports Private Limited 4Th Ns Road, Dalhousie, Kolkata, 110, Shantipally, Vs. Kolkata-700107, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aagca5857N Assessee By : Shri Manish Tiwari, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 03.09.2025 Date Of Pronouncement: 11.11.2025

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Raja Sengupta, DR
Section 131Section 133ASection 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM DCIT, Central Circle 4(3) AVIMA Exports Private Limited 4th NS Road, Dalhousie, Kolkata, 110, Shantipally, Vs. Kolkata-700107, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AAGCA5857N Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Raja Sengupta, DR Date of hearing: 03.09.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Kolkata-27(here…

Y P Steel Exim Private Limited, Mumbai vs. DCIT Circle 1, Mumbai

In the result, grounds of appeal raised by assessee are allowed

ITA 4306/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Nov 2025AY 2018-19

Bench: Shri Pawan Singh& Smt Renu Jauhri(Physical Hearing) Y P Steel Exim Private Limited Dcit, Circle -1, Mumbai, 5 2N Floor Nanuram Dr. Ambedkar Vs Mohan Plaza Kalyan, Road, Kalyan West, Kalyan- Kalyan-Dombivali, Dombivali, Maharashtra – 421301. Maharashtra - 421301. [Pan: Aaacy5906A] Appellant / Assessee Respondent / Revenue

Section 115BSection 143(3)Section 234ASection 234BSection 254(1)Section 270ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SMT RENU JAUHRI, ACCOUNTANT MEMBER (Physical hearing) Y P Steel Exim Private Limited DCIT, Circle -1, Mumbai, 5 2N Floor Nanuram Dr. Ambedkar Vs Mohan Plaza Kalyan, Road, Kalyan West, Kalyan- Kalyan-Dombivali, Dombivali, Maharashtra – 421301. Maharashtra - 421301. [PAN: AAACY5906A] Appellant / Assessee Respondent / Revenue Assessee by Shri Dhaval Shah, Advocate & Shri Pravesh Advani, CA Revenue by Shri Arun Kanti Datta, CIT - DR Date of Institution 30.06.2025 Date of hearing 25.09.2025 Date of pronouncement 10.11.202…

Maruti Multichem Pvt. Ltd., Ahmedabad vs. The Dy.CIT, Circle-2(1)(1), Ahmedabad

In the result, the appeal filed by the Assessee is hereby allowed

ITA 1644/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad07 Nov 2025AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115BSection 147Section 234ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year. 2017-18 Maruti Multichem Pvt. Ltd. The DCIT, C1/1212-1213, Circle-2(1)(1), Phase IV GIDC Estate, Vs Ahmedabad B/h Gayatri Temple Naroda, Ahmedabad- 382330 PAN: AAFCM1508F (Appellant) (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Kushal Fofaria, A.Rs. Revenue Represented: Smt. Mamta Singh, Sr. D.R. Date of hearing : 06-11-2025 Date of pronouncement : 07-11-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-…

Rupesh Kumar Mittal, Jaipur vs. ITO WD 7(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 971/JPR/2025[2021-22]Status: DisposedITAT Jaipur30 Oct 2025AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shailesh Mantri, C.AFor Respondent: Shri. Gautam Singh choudhary, JCIT
Section 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No.971/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2021-22 Rupesh Kumar Mittal cuke The ITO, A-55, Shastri Nagar, H.O. Jaipur, Vs. Ward-7(1), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BAOPM2772A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shailesh Mantri, C.A. jktLo dh vksj ls@ Reve…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Vivek Gupta, Kolkata

The appeal of the revenue is dismissed

ITA 1557/KOL/2025[2013-14]Status: DisposedITAT Kolkata28 Oct 2025AY 2013-14

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 131Section 133ASection 143(3)Section 195Section 250Section 40Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.1557/Kol/2025 (Assessment Year 2013-2014) I.T.A. No.1558/Kol/2025 (Assessment Year 2014-2015) Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata, 110, Shantipally, Kolkata - 700107……..…...……………....Appellant vs. Vivek Gupta, 22, New Road, Alipore, Kolkata - 700027 [PAN: ADTPG3727C] ................................ Respondent Appearances by: Assessee represented by : Manish Tiwari, FCA Department represented by : S.B. Chakraborthy, Sr. DR Date of concluding the h…

Deputy Commssioner of Income Tax, Central Circle, 4(3), Kolkata vs. Privi Exports Private Limited, Kolkata

Accordingly the ground No. 2 is dismissed by upholding the order of Ld

ITA 1456/KOL/2025[2017-18]Status: DisposedITAT Kolkata28 Oct 2025AY 2017-18

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 131Section 133ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.1456/Kol/2025 (Assessment Year 2017-2018) Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata, 110, Shantipally, Kolkata - 700107……..…...……………....Appellant vs. Privi Exports Private Limited, Office No. 2, GF, 91A/1, Park Street, Kolkata - 700016 [PAN: AAICP6253B]................................ Respondent Appearances by: Assessee represented by : Manish Tiwari, FCA Department represented by : Sanat Kumar Raha, CIT-DR Date of concluding the hearing : 08.09.2…

DCIT Central Circle 1 4 Kolkata, Kolkata vs. Murlidhar Ratanlal Exports Limited, Kolkata

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are partly allowed

ITA 2245/KOL/2024[2016-17]Status: DisposedITAT Kolkata28 Oct 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan &For Respondent: Shri Sallong Yaden, DR
Section 133ASection 139(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos. 2178, 2179, 2187, 2245, 2196/KOL/2024 (AYs: 2013-14 to 2016-17, 2018-19) Murlidhar Ratanlal Exports DCIT, Central Circle 1(4) Limited Aaykar Bhawan Poorva, 15B, Hemanta Basu Sarani, 110, Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCM8371Q CO No. 42/KOL/2025 (Arising in ITA No. 2178/KOL/2024 for A.Y. 2013-14) CO No. 43/KOL/2025 (Arising in ITA No. 2179/KOL/2024 for A.Y. 2014-15) CO No. 44/KOL/2025 (Arising in ITA No. 2187/KO…

DCIT, Central Circle-1(4), Kolkata vs. Murlidhar Ratanlal Exports Limited, Kolkata

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are partly allowed

ITA 2196/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Oct 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan &For Respondent: Shri Sallong Yaden, DR
Section 133ASection 139(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos. 2178, 2179, 2187, 2245, 2196/KOL/2024 (AYs: 2013-14 to 2016-17, 2018-19) Murlidhar Ratanlal Exports DCIT, Central Circle 1(4) Limited Aaykar Bhawan Poorva, 15B, Hemanta Basu Sarani, 110, Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCM8371Q CO No. 42/KOL/2025 (Arising in ITA No. 2178/KOL/2024 for A.Y. 2013-14) CO No. 43/KOL/2025 (Arising in ITA No. 2179/KOL/2024 for A.Y. 2014-15) CO No. 44/KOL/2025 (Arising in ITA No. 2187/KO…

DCIT, Central Circle-1(4), Kolkata vs. Murlidhar Ratanlal Exports Limited, Kolkata

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are partly allowed

ITA 2187/KOL/2024[2015-16]Status: DisposedITAT Kolkata28 Oct 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan &For Respondent: Shri Sallong Yaden, DR
Section 133ASection 139(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos. 2178, 2179, 2187, 2245, 2196/KOL/2024 (AYs: 2013-14 to 2016-17, 2018-19) Murlidhar Ratanlal Exports DCIT, Central Circle 1(4) Limited Aaykar Bhawan Poorva, 15B, Hemanta Basu Sarani, 110, Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCM8371Q CO No. 42/KOL/2025 (Arising in ITA No. 2178/KOL/2024 for A.Y. 2013-14) CO No. 43/KOL/2025 (Arising in ITA No. 2179/KOL/2024 for A.Y. 2014-15) CO No. 44/KOL/2025 (Arising in ITA No. 2187/KO…

DCIT, Central Circle-1(4), Kolkata vs. Murlidhar Ratanlal Exports Limited, Kolkata

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are partly allowed

ITA 2179/KOL/2024[2014-15]Status: DisposedITAT Kolkata28 Oct 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan &For Respondent: Shri Sallong Yaden, DR
Section 133ASection 139(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos. 2178, 2179, 2187, 2245, 2196/KOL/2024 (AYs: 2013-14 to 2016-17, 2018-19) Murlidhar Ratanlal Exports DCIT, Central Circle 1(4) Limited Aaykar Bhawan Poorva, 15B, Hemanta Basu Sarani, 110, Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCM8371Q CO No. 42/KOL/2025 (Arising in ITA No. 2178/KOL/2024 for A.Y. 2013-14) CO No. 43/KOL/2025 (Arising in ITA No. 2179/KOL/2024 for A.Y. 2014-15) CO No. 44/KOL/2025 (Arising in ITA No. 2187/KO…

DCIT, Central Circle-4(3), Kolkata vs. Decorum Infrastructure Private Limited, Howrah

In the result, appeal of the revenue is dismissed

ITA 1762/KOL/2025[2022-23]Status: DisposedITAT Kolkata27 Oct 2025AY 2022-23

Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

For Appellant: Shri Miraz D. Shah, ARFor Respondent: Shri Manas Mondal, Sr. DR
Section 132(1)Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.1762/KOL/2025 (निर्धारण वर्ा / Assessment Year: 2022-2023) DCIT, Central Circle-4(3), Vs Decorum Infrastructure Pvt. Ltd., Kolkata 1, British Indian Street Dalhousie, Howrah-700069 PAN No.: AADCD 0307 M (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Miraz D. Shah, AR रधजस्व की ओर से /Revenue by : Shri Manas Mondal, Sr. DR सुनवाई की तारीख / Date of Hearing : 15/10/2025 घोषणा की तारीख/Date of Pronouncement…

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 :…