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

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

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

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA vs. KISHORE KANTI KHANDELWAL CHARITY TRUST

The appeals are dismissed and substantial questions

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

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

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

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

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

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

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

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

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

2 IA NO.GA/2/2018 (Old No.GA/799/2018) ITAT/88/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- LAKSHMI TRUST IA NO.GA/2/2018 (Old No.GA/801/2018) ITAT/89/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- KRISHNA CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/803/2018) ITAT/90/2018 COMMISSIONER OF INCOME TAX, (EXEMPTIONS), KOLKATA -Versus- UDAIPUR CHARITY TRUST IA NO.GA/2/2018 (Old No.GA/809/2018) ITAT/93/2018 COMMISSIONER

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

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

2 dated 05.05.2008 and was granted exemption under Section 80G vide proceedings dated 05.07.2013. 3. The assessee has been filing regularly its return of income within due date under Section 139(1) of the Act, 1961 claiming exemptions under Section 11 of the Act, 1961. A survey of the premises of a donor namely ‘School of Human Genetics and Population

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

Bench: :

2 The revenue has raised the following substantial questions of law for consideration : “Whether the Learned Income Tax Appellate Tribunal has committed substantial error in law in allowing the appeal of the respondent assessee by setting aside the order of the Learned CIT(A) and directing the Assessing Officer to allow exemption claimed under Section 11 of the Income

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

2) Whether on the facts and in the circumstances of the case, the Learned Tribunal is justified in law in quashing the order of the commissioner of Income Tax (Exemption) on the basis of perceived procedural lapses ignoring the truthfulness of facts? (3) Whether on the facts and circumstances of the case, the Learned Tribunal is justified

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

charitable in nature ? ii) Whether on the facts and circumstances of the case, the learned Tribunal is justified in law in holding distribution of income/fund 2 at the discretion of State Government in the event of dissolution is permissible though forbidden under other section 115TD of the Income Tax Act ? iii) Whether on the facts and circumstances of the case