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;

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

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 ?

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

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

JUSTICE HIRANMAY BHATTACHARYYA IA NO.GA/1/2017 (Old No.GA/2864/2017) ITAT/312/2017 COMMISSIONER OF INCOME TAX (EXEMPTION) KOLKATA -Versus- MAYAPUR DHAM PILGRIM AND VISITORS TRUST For the Appellant: Mr. P. K. Bhowmick, Adv. For the Respondent: Mr. J. P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. Heard on : 16.02.2022 Judgment on : 16.02.2022 T. S. SIVAGANANAM, J. : This appeal filed by the revenue

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

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

JUSTICE HIRANMAY BHATTACHARYYA Date : December 17, 2021. [Via Video Conference] Appearance: Mr. Soumen Bhattacharjee, Advocate … for the appellant Mr. Pranit Bag, Advocate … for the respondent The Court : This appeal by the revenue has been filed under Section 260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) challenging the order dated 16th August, 2017 passed by the Income

COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA vs. BADU RURAL WELFARE SOCIETY FOUNDATION

The appeal stands dismissed

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

JUSTICE HIRANMAY BHATTACHARYYA Date : 29TH November, 2021 Appearance: Mr. Radhamohan Ray, Adv. Mr. S. Lamba, Adv. …For the Appellant Mr. Tilak Mitra, Adv. …For the Respondent The Court : This appeal of the revenue filed under Section 260A of the Income Tax Act (the ‘Act’ in brevity) is directed against the order dated 30th September, 2016 passed by the Income

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. SHRI SHANTI KUMAR SURANA

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

nature and character of the trust from the revenue angle for the purpose of assessment. In course of such consideration the learned Judge had made certain observations. However, going by the trust deed in the instant case, I find that the dedication of the said property was solely for the purpose of performing the settlor’s pala for worship

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

JUSTICE HIRANMAY BHATTACHARYYA For the appellant: Mr. P.K. Bhowmik, Adv. For the respondent: Mr. Subash Agarwal, Adv. Heard on: 2nd December, 2021. Judgment on: 2nd December, 2021. T. S. SIVAGNANAM, J. : This appeal has been filed by the Revenue under Section 260A of the Income Tax Act, 1961 (the ‘Act’, in brevity) questioning the correctness of the order dated 22nd

COMMISSIONER OF INCOME TAX, (EXEMPTION) , KOLKATA vs. THE NEOTIA UNIVERSITY

The appeal is dismissed and the substantial question of

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

JUSTICE HIRANMAY BHATTACHARYYA Date : 13th December, 2021. Appearance: Mr. P.K. Bhowmik, Adv. …for the appellant. Mr. S. Kejriwal, Adv. Mr. G. S. Gupta, Adv. …for the respondent. The Court : This appeal by the revenue filed under Section 260A of the Income Tax Act (the ‘Act’ in brevity) is directed against the order dated 23rd August, 2017 passed by the Income

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

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

Charitable societies and trusts are not part of the estate of the testatrix which are managed by the respective managing committees and trustees of the societies or trusts. The companies are separate legal entities controlled by their Board of Directors and the affairs of the estate of the testatrix do not include the right to control the affairs

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Charitable societies and trusts are not part of the estate of the testatrix which are managed by the respective managing committees and trustees of the societies or trusts. The companies are separate legal entities controlled by their Board of Directors and the affairs of the estate of the testatrix do not include the right to control the affairs

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Charitable societies and trusts are not part of the estate of the testatrix which are managed by the respective managing committees and trustees of the societies or trusts. The companies are separate legal entities controlled by their Board of Directors and the affairs of the estate of the testatrix do not include the right to control the affairs

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Charitable societies and trusts are not part of the estate of the testatrix which are managed by the respective managing committees and trustees of the societies or trusts. The companies are separate legal entities controlled by their Board of Directors and the affairs of the estate of the testatrix do not include the right to control the affairs

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Charitable societies and trusts are not part of the estate of the testatrix which are managed by the respective managing committees and trustees of the societies or trusts. The companies are separate legal entities controlled by their Board of Directors and the affairs of the estate of the testatrix do not include the right to control the affairs

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

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

Charitable societies and trusts are not part of the estate of the testatrix which are managed by the respective managing committees and trustees of the societies or trusts. The companies are separate legal entities controlled by their Board of Directors and the affairs of the estate of the testatrix do not include the right to control the affairs

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

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

Charitable societies and trusts are not part of the estate of the testatrix which are managed by the respective managing committees and trustees of the societies or trusts. The companies are separate legal entities controlled by their Board of Directors and the affairs of the estate of the testatrix do not include the right to control the affairs

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

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

Charitable societies and trusts are not part of the estate of the testatrix which are managed by the respective managing committees and trustees of the societies or trusts. The companies are separate legal entities controlled by their Board of Directors and the affairs of the estate of the testatrix do not include the right to control the affairs

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

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

Charitable societies and trusts are not part of the estate of the testatrix which are managed by the respective managing committees and trustees of the societies or trusts. The companies are separate legal entities controlled by their Board of Directors and the affairs of the estate of the testatrix do not include the right to control the affairs

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

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

Charitable societies and trusts are not part of the estate of the testatrix which are managed by the respective managing committees and trustees of the societies or trusts. The companies are separate legal entities controlled by their Board of Directors and the affairs of the estate of the testatrix do not include the right to control the affairs