M/S MCC PTA INDIA CORPN. PVT. LTD.,PURBA MEDINIPUR vs. ACIT, CIR-59, TDS, KOLKATA, KOLKATA

In the result, the appeals filed by the Assessee are allowed

TDS. We find from the order of Tribunal dated June, 8, 2007 passed in ITA No. 2011/Kol/2006 in the case of Kolkata Port Trust v. DIT(Exemption), Kolkata that Kolkata Port Trust is a charitable

JHA EDUCATIONAL TRUST ,KOLKATA vs. ITO(EXEMPTION), WARD - 1(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

charitable object was disallowed and added in the total income but deduction u/s. 80G was not allowed. The claim for credit of TDS of Rs. 71,349/- made in the I.T. return was not allowed nor discussed in the assessment order.” 4. Being aggrieved by the assessment order, the assessee has preferred an appeal before

PANCHI BIBI WAKF ESTATE,KOLKATA vs. DDIT (E)-II, KOLKATA, KOLKATA

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

TDS for the Assessment Year 2008-09. VIII. FOR that the assessee denies liability to pay tax computed and interest under Section 234(b) charged in the assessment.” ITA No.1193-1198/Kol/2012 A.Ys. 2003-04 to 2008-09 Panchi Bibi Wakf Estate v. DDIT(E)-II, Kol. Page 4 First we take up ground No. 1 & 2, the common raised by assessee

MARTIN BURN LTD,KOLKATA vs. I.T.O WD - 4(2),KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

TDS. We find from the order of Tribunal dated June, 8, 2007 passed in ITA No. 2011/Kol/2006 in the case of Kolkata Port Trust v. DIT(Exemption), Kolkata that Kolkata Port Trust is a charitable

ITO, (E) -II, KOLKATA, KOLKATA vs. DEBI KAMAL ESTATE TRUST, KOLKATA

In the result, appeal filed by the Revenue on ground No

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.862/Kol/2013 ("नधा"रण वष" /Assessment Year:2004-05) Ito(E)-Ii Vs. Debi Kamal Estate Trust, Kolkata 5Th , 10B, 7, Queens Park, Middleton Row, Kolkata-700020 Kolkata-700071 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aaatd 7600 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

trust would be treated as application of income. Accordingly, AO is directed to treat the repayment of loan to the extent of Rs.84,44,684/- as expenditure as well as application of income. The activities of the assessee during the year were found to be charitable. Therefore, the AO is directed to allow exemption u/s 11 (1}(a). 5.2- Assessee

M/S GAURISHANKAR BIHANI,KOLKATA vs. A.C.I.T.-CIRCLE-34, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee on ground No

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

TDS, therefore, no tax was deducted on such payment. The A.O. invoked section 40(a)(ia) of the I.T. Act and made addition and the said addition confirmed by the ld CIT(A), without considering the factual position of the case. The assessee mentioned circular 735 dated 30.0l.1996 of CBDT and various case laws but ld CIT(A) ignored

M/S. ANANDALOK ,KOLKATA vs. ACIT(EXEMPTION), CIRCLE - 1(1), , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpalyadav, Vice-(Kz)& Shri Rajesh Kumar]

charitable activities in keeping with its objects during the year.We note that the AO recorded the statement of Dr. Chatterjee on 01.12.2016 wherein he stated that he associated with Anandalok Hospital as resident medical officer since 1997 but due to personal issues, he left Anandalok in March 2013 and again joined in July 2015 and so he did not attend

APEEJAY EDUCATION TRUST ,KOLKATA vs. D.C.I.T.(EXEMPTION), CIRCLE-1, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

trust or charitable activity i.e. exempted entities u/s.12A/12AA or 10(23C) of the Act. However, the AO noted that the Hon'ble Supreme Court in the case of Nachimuthu Industrial Association vs CIT reported in 235 ITR 190 [1999] obseved that the provision cannot be allowed as application. And only the actual expenditures made during the year can be treated

PASSPORT JEANS PVT LTD ,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, the appeal of assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

Charitable Trust, Writ No. 618/2015. However, the Ld. CIT(A) relying on the decision of the Hon’ble Gujarat High Court in Rajesh Kourani (supra) which is revenue favouring held that section 234E of the Act was a charging provision creating a charge for the levy of fees for default in filing of TDS

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Charitable Trust, Writ No. 618/2015. However, the Ld. CIT(A) relying on the decision of the Hon’ble Gujarat High Court in Rajesh Kourani (supra) which is revenue favouring held that section 234E of the Act was a charging provision creating a charge for the levy of fees for default in filing of TDS

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Charitable Trust, Writ No. 618/2015. However, the Ld. CIT(A) relying on the decision of the Hon’ble Gujarat High Court in Rajesh Kourani (supra) which is revenue favouring held that section 234E of the Act was a charging provision creating a charge for the levy of fees for default in filing of TDS

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Charitable Trust, Writ No. 618/2015. However, the Ld. CIT(A) relying on the decision of the Hon’ble Gujarat High Court in Rajesh Kourani (supra) which is revenue favouring held that section 234E of the Act was a charging provision creating a charge for the levy of fees for default in filing of TDS

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Charitable Trust, Writ No. 618/2015. However, the Ld. CIT(A) relying on the decision of the Hon’ble Gujarat High Court in Rajesh Kourani (supra) which is revenue favouring held that section 234E of the Act was a charging provision creating a charge for the levy of fees for default in filing of TDS

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Charitable Trust, Writ No. 618/2015. However, the Ld. CIT(A) relying on the decision of the Hon’ble Gujarat High Court in Rajesh Kourani (supra) which is revenue favouring held that section 234E of the Act was a charging provision creating a charge for the levy of fees for default in filing of TDS

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Charitable Trust, Writ No. 618/2015. However, the Ld. CIT(A) relying on the decision of the Hon’ble Gujarat High Court in Rajesh Kourani (supra) which is revenue favouring held that section 234E of the Act was a charging provision creating a charge for the levy of fees for default in filing of TDS

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Charitable Trust, Writ No. 618/2015. However, the Ld. CIT(A) relying on the decision of the Hon’ble Gujarat High Court in Rajesh Kourani (supra) which is revenue favouring held that section 234E of the Act was a charging provision creating a charge for the levy of fees for default in filing of TDS

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Charitable Trust, Writ No. 618/2015. However, the Ld. CIT(A) relying on the decision of the Hon’ble Gujarat High Court in Rajesh Kourani (supra) which is revenue favouring held that section 234E of the Act was a charging provision creating a charge for the levy of fees for default in filing of TDS

M/S BENGAL SHRISTI INFRASTRUCTURE DEVELOPMENT LIMITED,DURGAPUR vs. ACIT, CIRCLE-2, DURGAPUR, DURGAPUR

In the result, appeal of the assessee is allowed in part

TDS was not deducted. The claim of deduction of preliminary expenses of Rs.30,232/- and the provision for payment of gratuity was also denied deduction. 2.1. Aggrieved the assessee carried the matter in appeal before the ld. First Appellate Authority. Before the ld. First Appellate Authority, the assessee claimed that all the documents and evidence required to support the claim

DR. B.G. MEMORIAL TRUST,KOLKATA vs. ITO, WARD-1(2), EXEMPTION, KOLKATA

The appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.680/Kol/2024 Assessment Year: 2013-14 Dr. B. G. Memorial Trust..…….…....…………….......…....………....Appellant 6/1, Sarat Chatterjee Avenue Rabindra Sarovar, Kolkata – 700029. [Pan: Aaatd5235A] Vs. Ito, Ward-1(2), Exempt, Kolkata...........................................…..…..... Respondent Appearances By: Shri S. M. Surana, Ar & Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Manas Mondal, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 27, 2024 Date Of Pronouncing The Order : September 13, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 18.03.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Registered As A Charitable Institution U/S 12 Of The Act. The Assessee Claimed Deduction Of Income Being A Charitable Institution U/S 11 Of The Act. During The Assessment Proceedings, The Assessing Officer Noted That The Cit(Exemption) Vide Order Dated 22.02.2016 U/S 12Aa(3) Of The Act Has Withdrawn & Cancelled Registration Granted Earlier To The Assessee-Trust. In View Of The Said Cancellation Of Registration, The

charitable institution u/s 11 of the Act. During the assessment proceedings, the Assessing Officer noted that the CIT(Exemption) vide order dated 22.02.2016 u/s 12AA(3) of the Act has withdrawn and cancelled registration granted earlier to the assessee-trust. In view of the said cancellation of registration, the I.T.A. No.680/Kol/2024 Assessment Year: 2013-14 Dr. B. G. Memorial Trust