SINDHU CHARITABLE TRUST,KOLKATA vs. CIT (EXEMPTION), , KOLKATA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 420/KOL/2025[2025-26]Status: DisposedITAT Kolkata23 Jul 2025AY 2025-26
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 12ASection 2(31)(iv)Section 80GSection 80G(5)(iii)Section 80G(5)(vi)
submissions, which are extracted as under:
“01. That your Appellant, a Charitable Trust and therefore an Association of Persons within the meaning of section 2(31)(v) of the Income Tax Act, 1961, hereinafter also referred to as 'Act' for brevity, was created by a DEED OF TRUST dated 14th