COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA vs. AKLING CHARITY TRUST

The appeals are dismissed and substantial questions

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

charitable trust to another charitable trust of same group and ultimately the donated amount had came back to the donor

COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA vs. ASHOK KUMAR MEMORIAL TRUST

The appeals are dismissed and substantial questions

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

charitable trust to another charitable trust of same group and ultimately the donated amount had came back to the donor

COMMISSIONER OF INCOME TAX, (EXEMPTIONS) KOLKATA vs. NAWAL KISHORE KEJRIWALCHARITY TRUST

The appeals are dismissed and substantial questions

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

charitable trust to another charitable trust of same group and ultimately the donated amount had came back to the donor

COMMISSIONER OF INCOME TAX (EXEMPTIONS ) KOLKATA vs. ALWAR CHARITY TRUST

The appeals are dismissed and substantial questions

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

charitable trust to another charitable trust of same group and ultimately the donated amount had came back to the donor

M/S. OUTOTEC (CANADA) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-2(1)

The appeals are dismissed and substantial questions

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

charitable trust to another charitable trust of same group and ultimately the donated amount had came back to the donor

CIT (EXEMPTION) , KOLKATA vs. HARNARAYAN RAJDULARI DEVI TAPARIA - CHARITABALE TRUST

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

trust to be not charitable. Thus, there is no dispute that the objects of the respondent trust is charitable as defined

PRINCIPAL COMMISSIONER OF INCOME TAX 3 KOLKATA vs. M/S. BRITANIA INDUSTRIES LTD

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

trust to be not charitable. Thus, there is no dispute that the objects of the respondent trust is charitable as defined

COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA vs. SETH JAGANNATH BAJORIA CHARITABLE TRUST

The appeal is dismissed and the substantial

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date: January 3, 2022. [Via Video Conference] Appearance : Mr. Debashis Chowdhury, Adv. … For The Appellant/Revenue Mr. Akhilesh Gupta, Adv. … For The Respondent The Court : This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 17Th March, 2017 Passed By The Income Tax Appellate Tribunal, “A” Bench, Kolkata (Tribunal) In Ita No. 19/Kol/2016 For The Assessment Year 2006-07. The Revenue Has Raised The Following Substantial Questions Of Law Raised For Our Consideration;

Trust Deed takes away the charitable nature of the trust. 2. Whether on the facts and in the circumstances of the case

CIT (EXEMPTION) KOLKATA vs. M/S GOBIND RAM GOEL CHARITABLE TRUST

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

charitable trust and receives donations from donors and has utilized the donations for charitable purpose. In the given facts and circumstances

COMMISSIONER OF INCOME TAX, (EXASMPTION) vs. VIJAY KUMAR BAJORIA FOUNDATION

In the result the tax case appeal is dismissed and the substantial

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 22, 2022. Appearance: Ms. Smita Das De, Adv. …For Appellant The Court :- This Appeal Has Been Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Passed By The Income Tax Appellate Tribunal “B” Bench, Kolkata (Tribunal) Dated 19Th April, 2017 In Ita 2293 & 2294/Kol/2016. The Appeal Was Admitted On 1St April, 2019 To Decide The Following Substantial Questions Of Law : A) Whether The Impugned Order Of The Tribunal Dated 19Th April, 2017 Is Perverse In Failing To Appreciate & Record A Finding That The Trust In Question Was Not Involved In Any Charitable Activities & That Its Registration Was Liable To Be Cancelled Under Section 12Aa Of The Income Tax Act, 1961 ?

Trust to be not charitable. The settled legal position is that while granting registration to a charitable institutions/Trust if it is at the commencement

COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA vs. GOVINDRAM GOEL CHARITABLE TRUST

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

CHARITABLE TRUST BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE AJAY KUMAR GUPTA Date :02nd

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 vs. M/S RAUNAK INFRASTRUCTURE LTD

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

CHARITABLE TRUST BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE AJAY KUMAR GUPTA Date :02nd

COMMISSIONER OF INCOME TAX (EXEMPTION) KOLKATA vs. MAYAPUR DHAM PILGRIM AND VISITORS TRUST

The appeal stands dismissed

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

trust were charitable in nature and in particular 3 to build, maintain and operate guest house for the comfortable stay

COMMISSIONER OF INCOME TAX (EXEMPTION) KOLKATA vs. INTEGRATED EDUCATION & RESEARCH CENTRE FOR ENGINEERING & MAN

The appeal stands dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 28Th July, 2022 Appearance : Mr. Soumen Bhattacharjee, Adv. ….For Appellant Mr. Dwip Raj Basu, Adv. …For Respondent The Court :- This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961 (The Act, For Brevity) Is Directed Against The Order Dated 1St June, 2016, Passed By The Income Tax Appellate Tribunal “C” Bench, Kolkata In Ita No. 620/Kol/2016 For The Assessment Year 2012-13. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration. I) Whether On The Facts & In The Circumstances Of The Case, The Learned Tribunal Erred In Law In Not Considering That Allowing Depreciation In Respect Of A Depreciable Asset For Which The Assessee

charitable trust, filed its return of income for the assessment year under consideration 2012-13 declaring the total income as nil. The Income

COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA vs. KHAITAN FOUNDATION

In the result, the connected application for stay IA

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

Charitable Trust. Apart from the said statement there was no other material adverse to the interest of the respondent/assessee placed

COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA vs. TOPSEL TRUST

Accordingly, the appeal fails and the same is dismissed

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

Charitable Trust reported in [2020] 120 Taxmann.com 256 (Calcutta). The Division Bench after taking note of several decisions held that

COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA vs. JAGADISH RAMNATH SEKSARIA CHARITABLE TRUST

The appeal stands dismissed

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

CHARITABLE TRUST BEFORE: The Hon'ble JUSTICE T. S. SIVAGNANAM And The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 29TH November

THE COMM OF INCOME TAX(EXEMPTION) vs. GAAT FOUNDATION

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

Trust are charitable in nature and nextly as to whether the activities are genuine. If these two questions are answered