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 purposes, would not make the slightest difference so far as entitlement of the donor trust for exemption under Section

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 purposes, would not make the slightest difference so far as entitlement of the donor trust for exemption under Section

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 purposes, would not make the slightest difference so far as entitlement of the donor trust for exemption under Section

COMMISIONER OF INCOME TAX (EXEMPTIONS ) KOLKATA vs. HARSH VARDHAN CHARITY TRUST

The appeals are dismissed and substantial questions

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

charitable purposes, would not make the slightest difference so far as entitlement of the donor trust for exemption under Section

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 purposes, would not make the slightest difference so far as entitlement of the donor trust for exemption under Section

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

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

EXEMPTION), KOLKATA VS HARNARAYAN RAJDULARI DEVI TAPARIA CHARITABLE TRUST BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON’BLE JUSTICE

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

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

EXEMPTION), KOLKATA VS HARNARAYAN RAJDULARI DEVI TAPARIA CHARITABLE TRUST BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON’BLE JUSTICE

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

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

EXEMPTION) KOLKATA VS M/S GOBIND RAM GOEL CHARITABLE TRUST BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON’BLE JUSTICE

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;

EXEMPTIONS), KOLKATA VS. M/S SETH JAGANNATH BAJORIA CHARITABLE TRUST BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM A N D THE HON’BLE JUSTICE

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 in question was not involved in any charitable activities and that its registration was liable to be cancelled under Section 12AA of the Income Tax Act, 1961 ? 2 B) Whether on the facts and in the circumstances of the case, the learned tribunal ought to have upheld the order of the Commissioner of Income Tax (Exemption

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

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

EXEMPTION), KOLKATA VS GOVINDRAM GOEL CHARITABLE TRUST BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE

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

EXEMPTION), KOLKATA VS GOVINDRAM GOEL CHARITABLE TRUST BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE

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

Exemption) Vs. Shri Nathji Goverdhan Nathji Charitable Trust reported in [2020] 120 Taxmann.com 256 (Calcutta). The Division Bench after taking

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 of pilgrims and visitors to Sreedham Mayapur amongst other objects. The Commissioner of Income Tax (Exemptions

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

EXEMPTION), KOLKATA VS JAGADISH RAMNATH SEKSARIA CHARITABLE TRUST BEFORE: The Hon'ble JUSTICE T. S. SIVAGNANAM And The Hon’ble JUSTICE

COMMISSIONER OF INCOME TAX (EXEMPTION) , KOLKATA vs. CONTAI ROTARY COMMUNITY WELFARE TRUST

In the result, the appeal is

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

Exemption), Kolkata [CIT(E)] issued notice under Section 12AA (I)(a) dated 12.08.2015 calling upon the respondent/assessee for a hearing. After the case was heard, the CIT(E) by order dated 15.12.2015 rejected the application for grant of registration under Section 12AA of the Act on the ground that the activities of the Trust are purely commercial and the Trust

PRINCIPAL COMMISSIONER OF INCOME TAX , ASANSOL vs. KALYAN EDUCATIONAL SOCIETY

Bench: :

charitable or religious trust – registration of – clarification with regard to time allowed for filing of return of income subsequent to insertion of Clause (ba) in Sub-section (1) of Section 12A. The Circular refers to various representations received on the subject while processing the income tax returns for the assessment year 2018-19 in respect of belated income tax returns

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 Tax Officer (Exemption