CIT (EXEMPTION) , KOLKATA vs. HARNARAYAN RAJDULARI DEVI TAPARIA - CHARITABALE TRUST

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

trust is yet to start charitable activities as defined in Section 2(ii) of the Act, 1961. Consequently, the application for registration under Section 80G of the Act, 1961 was also rejected by a separate order dated 11.07.2018. Aggrieved with the aforesaid orders, the respondent preferred two separate appeals being ITA Nos.1366 & 1367/Kol/2017 before the Income Tax Appellate Tribunal

PRINCIPAL COMMISSIONER OF INCOME TAX 3 KOLKATA vs. M/S. BRITANIA INDUSTRIES LTD