PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S Y R TRADERS PVT LTD

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

5 6. It would transpire from the records that the company had thereafter upon considering the matter on the basis of the resolution taken by the Board Members on 13th November, 2019 by letter in writing dated 2nd December, 2019 called upon the petitioner to refund the excess remuneration paid to him for the financial years

M/S SHEO SHAKTI COKE INDUSTRIES vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 37, KOLKATA

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

Section 5 of the Limitation Act, 1963 (hereinafter referred to as the 1963 Act) for condoning the delay in filing the Review Application being RVW 2 of 2022. The Review Application arises out of judgment and order dated 19th August, 2019 passed in WP.CT 153 of 2019 by which a judicial review in the form of a writ petition

PRINCIPAL COMMISSIONER OF INCOME TAX -1 KOLKATA vs. ASISH KUMAR GHOSH

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 1St April, 2022 Appearance :-

5 which was admittedly issued in favour of the assessee on 27th January, 2021. The second issue would be whether the revenue can now contend that Circular dated 4th December, 2020 covers cases only when the appeals are filed with an application for condonation of delay between 1st April, 2019 and 31st January, 2020 and the appeal in the assessee

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. ASISH KUMAR GHOSH

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 1St April, 2022 Appearance :-

5 which was admittedly issued in favour of the assessee on 27th January, 2021. The second issue would be whether the revenue can now contend that Circular dated 4th December, 2020 covers cases only when the appeals are filed with an application for condonation of delay between 1st April, 2019 and 31st January, 2020 and the appeal in the assessee

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ORCHID GRIHA NIRMAN PVT LTD

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Dated January 31, 2022. [Via Video Conference] Appearance : Mr. P.K. Bhowmick, Adv. Mr. Asok Bhowmick, Adv. … For The Appellant Mr. J.P. Khaitan, Sr. Adv. Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. ..For The Respondent The Court :- We Have Heard Mr. P.K. Bhowmick, Learned Standing Counsel For The Appellant/Revenue Duly Assisted By Mr. Asok

condonation of delay is disposed of. ITAT/108/2021 This appeal filed by the revenue under Section 263A of the Income Tax Act, (the Act) is directed against the order of the Income Tax Appellate Tribunal “C” Bench Kolkata (Tribunal) dated 26th September, 2018 in ITAT/569/Kol/2015 for the assessment year 2006-07. The revenue has raised the following substantial questions

PRINCIPAL COMMISSIONER OF INCOME TAX-9,KOLKATA vs. MANJU OSATWAL

In the result, the appeal filed by the revenue is dismissed and

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

condonation of delay stands disposed of. ITAT No. 96 of 2021 4. 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 15th January, 2020 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata (Tribunal) in ITA No. 707/Kol/2019 for the assessment year

PRINCIPAL COMMISSIONER OF INCOME TAX 1,KOLKATA vs. M/S PHALGUNI ENCLAVE PVT LTD

The appeal stands disposed of in

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 8Th May, 2023 Appearance : Mr. Tilak Mitra, Adv. ...For Appellant Mr. S. Kejriwal, Adv. Mr. N. Mittal, Adv. …For Respondent The Court :- It Appears That There Is A Delay Of Twenty Days In Filing This Appeal. We Have Perused The Affidavit Filed In Support Of The Delay Condone Petition & We Find That Sufficient Cause Has Been Shown For Not Preferring The Appeal Within The Period Of Limitation. Hence, The Delay In Filing The Appeal Is Condoned. The Petition For Condonation Of Delay Is Allowed. This Appeal Has Been Filed By The Revenue Under Section 260A Of The Income Tax Act (The Act) Is Directed Against The Order Dated 16.06.2022 Passed By The Income Tax Appellate Tribunal “A” Bench Kolkata (The Tribunal) In It(Ss) A No. 24/Kol/2021 & Co 05/Kol/2022 Relating To Assessment Year 2011-12.

condonation of delay is allowed. This appeal has been filed by the revenue under Section 260A of the Income Tax Act (the Act) is directed against the order dated 16.06.2022 passed by the Income Tax Appellate Tribunal “A” Bench Kolkata (the Tribunal) in IT(SS) A No. 24/Kol/2021 and CO 05/Kol/2022 relating to assessment year 2011-12. 2 The revenue

MA/S SKYSCRAPER PROJECTS PVT LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-10(2), KOLKATA

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

11 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE PRESENT : THE HON’BLE CHIEF JUSTICE T.S SIVAGNANAM And THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/141/2025 IA NO: GA/1/2025, GA/2/2025 M/S SKYSCRAPER PROJECTS PVT LTD. VS ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-10(2), KOLKATA For Appellant : Mr. Anil Kumar Dugar, Advocate Mr. Rajarshi Chatterjee, Advocate

KPC MEDICAL COLLEGE AND HOSPITAL vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) KOL-1

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

5 consideration. This order was put to challenge before the Hon’ble Supreme Court in SLP(C) No. 3229-3231 of 2016 and it was brought to the notice of the Hon’ble Supreme Court that a connected appeal, namely, ITAT 106/2015 has already been admitted which arises out of the common order passed by the Tribunal and therefore

KPC MEDICAL COLLEGE AND HOSPITAL vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL), KOL-1

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

5 consideration. This order was put to challenge before the Hon’ble Supreme Court in SLP(C) No. 3229-3231 of 2016 and it was brought to the notice of the Hon’ble Supreme Court that a connected appeal, namely, ITAT 106/2015 has already been admitted which arises out of the common order passed by the Tribunal and therefore

KPC MEDICAL COLLEGE AND HOSPITAL vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL), KOL-1

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

5 consideration. This order was put to challenge before the Hon’ble Supreme Court in SLP(C) No. 3229-3231 of 2016 and it was brought to the notice of the Hon’ble Supreme Court that a connected appeal, namely, ITAT 106/2015 has already been admitted which arises out of the common order passed by the Tribunal and therefore

KALI PADIP CHAUDHARI FOUNDATION vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL), KOL-1

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

5 consideration. This order was put to challenge before the Hon’ble Supreme Court in SLP(C) No. 3229-3231 of 2016 and it was brought to the notice of the Hon’ble Supreme Court that a connected appeal, namely, ITAT 106/2015 has already been admitted which arises out of the common order passed by the Tribunal and therefore

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. RITIN LAKHMANI

Accordingly, the appeal filed by the revenue is dismissed and the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 22, 2022. Appearance: Mr. Tilak Mitra, Adv. …For Appellant Mr. Subhas Agarwal, Adv …For Respondent The Court :- We Have Heard Learned Counsel Appearing For The Respective Parties. We Have Perused The Affidavit Filed In Support Of The Petition & Found Sufficient Cause Has Been Shown For Condonation Of Delay. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned. These Appeals Have Been Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Challenging The Orders Passed By The Income Tax Appellate Tribunal In Various Assessment Years. The Details Of The Appeal Numbers, Case Number Before The Learned Tribunal & The Assessment Year Under Consideration Are Set Out In A Tabulated Form Hereunder : Sl. No. Itat No. Date Of Order Assessment Year 1.

11, 12, 13, 14 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/129/2022 IA NO. GA/1/2022; GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus REETA LAKHMANI ITAT/127/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus RITIN LAKHMANI ITAT/128/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus JAIKISHAN

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. PRAVASH KUMAR LAKMANI

Accordingly, the appeal filed by the revenue is dismissed and the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 22, 2022. Appearance: Mr. Tilak Mitra, Adv. …For Appellant Mr. Subhas Agarwal, Adv …For Respondent The Court :- We Have Heard Learned Counsel Appearing For The Respective Parties. We Have Perused The Affidavit Filed In Support Of The Petition & Found Sufficient Cause Has Been Shown For Condonation Of Delay. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned. These Appeals Have Been Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Challenging The Orders Passed By The Income Tax Appellate Tribunal In Various Assessment Years. The Details Of The Appeal Numbers, Case Number Before The Learned Tribunal & The Assessment Year Under Consideration Are Set Out In A Tabulated Form Hereunder : Sl. No. Itat No. Date Of Order Assessment Year 1.

11, 12, 13, 14 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/129/2022 IA NO. GA/1/2022; GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus REETA LAKHMANI ITAT/127/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus RITIN LAKHMANI ITAT/128/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus JAIKISHAN

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. RAVISH LAKHMANI

Accordingly, the appeal filed by the revenue is dismissed and the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 22, 2022. Appearance: Mr. Tilak Mitra, Adv. …For Appellant Mr. Subhas Agarwal, Adv …For Respondent The Court :- We Have Heard Learned Counsel Appearing For The Respective Parties. We Have Perused The Affidavit Filed In Support Of The Petition & Found Sufficient Cause Has Been Shown For Condonation Of Delay. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned. These Appeals Have Been Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Challenging The Orders Passed By The Income Tax Appellate Tribunal In Various Assessment Years. The Details Of The Appeal Numbers, Case Number Before The Learned Tribunal & The Assessment Year Under Consideration Are Set Out In A Tabulated Form Hereunder : Sl. No. Itat No. Date Of Order Assessment Year 1.

11, 12, 13, 14 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/129/2022 IA NO. GA/1/2022; GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus REETA LAKHMANI ITAT/127/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus RITIN LAKHMANI ITAT/128/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA Versus JAIKISHAN

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

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

5. Time and again we have been reiterating that at the time when the assessee applies for registration u/s. 12AA of the Act, the Ld. CIT(E)'s jurisdiction is only to verify the objects of the Institution/Trust and look into the genuineness of the activities, meaning thereby that he has to satisfy himself that the objects are charitable

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

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

5. Time and again we have been reiterating that at the time when the assessee applies for registration u/s. 12AA of the Act, the Ld. CIT(E)'s jurisdiction is only to verify the objects of the Institution/Trust and look into the genuineness of the activities, meaning thereby that he has to satisfy himself that the objects are charitable

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. GANESH STEEL AND ALLOYS LTD

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Date: 22Nd July, 2025 Appearance: Mr. Tilak Mitra, Adv. Mr. Amit Sharma, Adv. …For Appellant

11, 2024 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata, in ITA No.929/Kol/2023 for the assessment year 2012-13. The revenue has raised the following substantial questions of law for consideration: “i) Whether on the facts and circumstances of the case, the Learned Tribunal was justified in law to delete the addition of Rs.47,03,192/- made under