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

260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) challenging a common order dated 30th August, 2017 passed by the Income Tax Appellate Tribunal, Kolkata “B” Bench (the ‘Tribunal’ in short) in ITA No.285/Kol/2016, ITA No.286/Kol/2016, ITA No.287/Kol/2016, ITA No.288/Kol/2016, ITA No.289/Kol/2016, ITA No.1156/Kol/2016, ITA No.1157/Kol/2016, ITA No.1158/Kol/2016, ITA No.1159/Kol/2016 and ITA No.1160/Kol/2016 for the assessment year

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

260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) challenging a common order dated 30th August, 2017 passed by the Income Tax Appellate Tribunal, Kolkata “B” Bench (the ‘Tribunal’ in short) in ITA No.285/Kol/2016, ITA No.286/Kol/2016, ITA No.287/Kol/2016, ITA No.288/Kol/2016, ITA No.289/Kol/2016, ITA No.1156/Kol/2016, ITA No.1157/Kol/2016, ITA No.1158/Kol/2016, ITA No.1159/Kol/2016 and ITA No.1160/Kol/2016 for the assessment year

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

260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) challenging a common order dated 30th August, 2017 passed by the Income Tax Appellate Tribunal, Kolkata “B” Bench (the ‘Tribunal’ in short) in ITA No.285/Kol/2016, ITA No.286/Kol/2016, ITA No.287/Kol/2016, ITA No.288/Kol/2016, ITA No.289/Kol/2016, ITA No.1156/Kol/2016, ITA No.1157/Kol/2016, ITA No.1158/Kol/2016, ITA No.1159/Kol/2016 and ITA No.1160/Kol/2016 for the assessment year

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

260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) challenging a common order dated 30th August, 2017 passed by the Income Tax Appellate Tribunal, Kolkata “B” Bench (the ‘Tribunal’ in short) in ITA No.285/Kol/2016, ITA No.286/Kol/2016, ITA No.287/Kol/2016, ITA No.288/Kol/2016, ITA No.289/Kol/2016, ITA No.1156/Kol/2016, ITA No.1157/Kol/2016, ITA No.1158/Kol/2016, ITA No.1159/Kol/2016 and ITA No.1160/Kol/2016 for the assessment year

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

260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) challenging a common order dated 30th August, 2017 passed by the Income Tax Appellate Tribunal, Kolkata “B” Bench (the ‘Tribunal’ in short) in ITA No.285/Kol/2016, ITA No.286/Kol/2016, ITA No.287/Kol/2016, ITA No.288/Kol/2016, ITA No.289/Kol/2016, ITA No.1156/Kol/2016, ITA No.1157/Kol/2016, ITA No.1158/Kol/2016, ITA No.1159/Kol/2016 and ITA No.1160/Kol/2016 for the assessment year

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;

CHARITABLE TRUST BEFORE : 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

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 ?

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 and 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

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

TRUST BEFORE: The Hon'ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble 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

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

Bench: :

260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 23rd May, 2023 passed by the Income Tax Appellant Tribunal, “A” Bench, Kolkata (Tribunal) in ITA No. 106/Kol/2023 for the assessment year 2020-21. 2 The revenue has raised the following substantial questions of law for consideration : “Whether the Learned Income Tax Appellate Tribunal

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

260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) is directed against the order dated 3rd May, 2017 passed by the Income Tax Appellate Tribunal, Kolkata “C” Bench (the ‘Tribunal’ in short) in ITA No.1165/Kol/2016. 2 The revenue has raised for the following substantial questions of law for consideration: “(1) Whether on the facts and in the circumstances

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

260A of the Income Tax Act (the ‘Act’ in brevity) is directed against the order dated 23rd June, 2017 passed by the Income Tax Appellate Tribunal, C-Bench, Kolkata (the ‘Tribunal’) in ITA No.2221/Kol/2016 and ITA No.2222/Kol/2016. The revenue has raised the following substantial questions of law for consideration: i) Whether on the facts and in the circumstances

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

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

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

260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) is directed against the order dated 19th January, 2018 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata (the ‘Tribunal’ in short) ITA No.09/Kol/2017 for the assessment year 2014-15. The revenue has raised for the following substantial questions of law for consideration: “a) Whether on the facts

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

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

260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) challenging the order dated 16th August, 2017 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata (Tribunal) in ITA 2194 and 2215/Kol/2016 for the assessment year 2015-16. We have heard Mr. Soumen Bhattacharjee, learned standing counsel for the appellant and Mr. Pranit Bag, learned counsel appearing

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

260A of the Income Tax Act (the ‘Act’ in brevity) is directed against the order dated 30th September, 2016 passed by the Income Tax Appellate Tribunal, B-Bench, Kolkata (the ‘Tribunal’) in ITA No.94 & 95/Kol/2016. The revenue has raised the following substantial question of law for consideration : “a) Whether on the facts and in the circumstances of the case

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, 2021 Appearance: Mr. Radhamohan Ray, Adv. Mr. S. Lamba, Adv. …For the Appellant Mr. Pratyush Jhunjhunwala, Adv. …For the Respondent The Court : This appeal of the revenue filed under Section 260A

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

260A of the Income Tax Act (the ‘Act’ in brevity) is directed against the order dated 23rd August, 2017 passed by the Income Tax Appellate Tribunal, C-Bench, Kolkata (the ‘Tribunal’) in ITA No.32 and 33/Kol/2017. The revenue has raised the following substantial questions of law for consideration: i) Whether on the facts and circumstances of the case, even

COMM OF INCOME TAX EXEMPTION , KOLKATA vs. FUTURE EDUCATION & RESEARCH TRUST "NIMPHOOL"

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

260A of the Income Tax Act, is directed against the order dated 8th February, 2017 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata (the Tribunal) in ITA No.1031/Kol/2013 and CO No.69/Kol/2013 for the assessment year 2009-10. 2 The revenue has raised the following substantial question of law for consideration: (i) Whether on the facts