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

3) of the Act. Since the facts are all identical, it would suffice to note the facts in ITAT/84/2018 pertaining to Nawal Kishore Kejriwal Charity Trust which is taken as the lead case with the consent of the counsel on either sides. The Commissioner of Income Tax (Exemptions), Kolkata (in short CIT(E) issued show cause notice dated 30th October

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

3) of the Act. Since the facts are all identical, it would suffice to note the facts in ITAT/84/2018 pertaining to Nawal Kishore Kejriwal Charity Trust which is taken as the lead case with the consent of the counsel on either sides. The Commissioner of Income Tax (Exemptions), Kolkata (in short CIT(E) issued show cause notice dated 30th October

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

3) of the Act. Since the facts are all identical, it would suffice to note the facts in ITAT/84/2018 pertaining to Nawal Kishore Kejriwal Charity Trust which is taken as the lead case with the consent of the counsel on either sides. The Commissioner of Income Tax (Exemptions), Kolkata (in short CIT(E) issued show cause notice dated 30th October

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

3) of the Act. Since the facts are all identical, it would suffice to note the facts in ITAT/84/2018 pertaining to Nawal Kishore Kejriwal Charity Trust which is taken as the lead case with the consent of the counsel on either sides. The Commissioner of Income Tax (Exemptions), Kolkata (in short CIT(E) issued show cause notice dated 30th October

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

3) of the Act. Since the facts are all identical, it would suffice to note the facts in ITAT/84/2018 pertaining to Nawal Kishore Kejriwal Charity Trust which is taken as the lead case with the consent of the counsel on either sides. The Commissioner of Income Tax (Exemptions), Kolkata (in short CIT(E) issued show cause notice dated 30th October

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

3) of the Act. Since the facts are all identical, it would suffice to note the facts in ITAT/84/2018 pertaining to Nawal Kishore Kejriwal Charity Trust which is taken as the lead case with the consent of the counsel on either sides. The Commissioner of Income Tax (Exemptions), Kolkata (in short CIT(E) issued show cause notice dated 30th October

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

3) of the Act. Since the facts are all identical, it would suffice to note the facts in ITAT/84/2018 pertaining to Nawal Kishore Kejriwal Charity Trust which is taken as the lead case with the consent of the counsel on either sides. The Commissioner of Income Tax (Exemptions), Kolkata (in short CIT(E) issued show cause notice dated 30th October

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. With this allegation, the assessee was requested to explain why the registration granted under Section 12A should not be cancelled by invoking Section 12AA(3) of the Act. The assessee submitted their reply dated 4th December, 2015 stating that they 4 are a public charitable

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

The appeal is dismissed

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 12AA(3) of the Act, 1961, the respondent assessee filed an appeal being ITA Nos.728 & 729/Kol/2016 4 [Gobind Ram Goel Charitable Trust v. CIT (Exemptions), Kolkata], which was allowed by the Income Tax Appellate Tribunal “A” Bench, Kolkata by order dated 18.08.2017. Aggrieved with the order of the ITAT, the Revenue has filed the present appeal

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

Bench: :

3 note is that the Central Board of Direct Taxes issued Circular F. No.173/193/2019-ITA-I, dated 23.4.2019. This pertains to Section 12A of the Act relating to charitable or religious trust

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