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

charitable trust and allowing the benefit of Section 11 of the Act. Thus, the assessee stated that there is no material or evidence before the CIT(E) to hold that the trust is not eligible for registration under Section 12AA of the Act. We find from the order passed by the CIT(E) dated 30th March, 2016 that none

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 trust and allowing the benefit of Section 11 of the Act. Thus, the assessee stated that there is no material or evidence before the CIT(E) to hold that the trust is not eligible for registration under Section 12AA of the Act. We find from the order passed by the CIT(E) dated 30th March, 2016 that none

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 trust and allowing the benefit of Section 11 of the Act. Thus, the assessee stated that there is no material or evidence before the CIT(E) to hold that the trust is not eligible for registration under Section 12AA of the Act. We find from the order passed by the CIT(E) dated 30th March, 2016 that none

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 trust and allowing the benefit of Section 11 of the Act. Thus, the assessee stated that there is no material or evidence before the CIT(E) to hold that the trust is not eligible for registration under Section 12AA of the Act. We find from the order passed by the CIT(E) dated 30th March, 2016 that none

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 trust and allowing the benefit of Section 11 of the Act. Thus, the assessee stated that there is no material or evidence before the CIT(E) to hold that the trust is not eligible for registration under Section 12AA of the Act. We find from the order passed by the CIT(E) dated 30th March, 2016 that none

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

charitable trust and allowing the benefit of Section 11 of the Act. Thus, the assessee stated that there is no material or evidence before the CIT(E) to hold that the trust is not eligible for registration under Section 12AA of the Act. We find from the order passed by the CIT(E) dated 30th March, 2016 that none

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 trust and allowing the benefit of Section 11 of the Act. Thus, the assessee stated that there is no material or evidence before the CIT(E) to hold that the trust is not eligible for registration under Section 12AA of the Act. We find from the order passed by the CIT(E) dated 30th March, 2016 that none

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 CENTRAL 2 KOLKATA vs. SHRI SHANTI KUMAR SURANA

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

Section 7 of the Charitable and Religious Trusts Act, 1920 and proceed to decide the issues. The petitioners as trustees are allowed to enter into a development agreement with Satya Krishna Enterprise only if the trustees make the following provision for the duties:- 1) A specific portion of the said premises which should be not less than 2 cottahs with

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. MAYAPUR DHAM PILGRIM AND VISITORS TRUST

The appeal stands dismissed

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

charitable. As mentioned earlier, the initial allegation in the show cause notice is that donation was received by the assessee and the same was returned in cash to the organisation. However, in the order of adjudication passed by the CIT(E) the allegation was totally different in the sense that the assessee paid cash to 7 receive donation from

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