LIFE SAVINGS SOCIETY OF INDIA,KOLKATA vs. I.T.O., (EXEMPTION), WARD - 1(4), KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2365/Kol/2024 Assessment Year: 2014-2015 & I.T.A. No. 2366/Kol/2024 Assessment Year: 2015-2016

12A for assessment year 2014-15. Petition was filed by the assessee- Trust on 23.01.2019 under section 154 for rectification of the said demand of Rs.4,14,850/- for A.Y. 2014-15, but ld. Assessing Officer rejected the petition under section 154. Similarly, intimation under section 143(1) showing a demand of Rs.9,77,120/- after allowing TDS

SUPER IRON FOUNDRY,KOLKATA vs. ACIT, CIR. 36, KOLKATA

In the result, the appeal of assessee allowed

Bench: Shri Rajpal Yadav(Kz)& Shri Rajesh Kumar]

TDS certificate , bank statement and assessment order for AY 2014-15 of the lender. The ld CIT(A) partly allowed the appeal of the assesse to the tune of Rs. 47,00,000/- on account of uncleared cheques by the lender so the addition sustained by the ld CIT(A) was to the tune

DEBOTTOR TRUST ESTATE OF RAMMOHAN MULLICK,KOLKATA vs. ITO, WARD - 43(4), KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri A.T.Varkey & Shri Waseem Ahmed

12A of the Act and consequently there is no question for claiming the exemption under section 11 of the Act. Therefore the observation of the AO for reopening the case u/s 147 of the Act that the assessee has claimed exemption u/s 11 of the Act is based on his surmise, conjecture. Accordingly, the assessment is liable to be quashed

SHRI DILIP KUMAR NATHANY,KOLKATA vs. ITO, WARD-43(3), KOLKATA, KOLKATA

Bench: Shri S.S, Godaraassessment Year:2012-13

12A,Madn Chaterjee Lane, Ward-43(3), Kolkata V/s. Kolkata [PAN No.ABGPN 1342 R] .. अपीलाथ" /Appellant ""यथ" /Respondent Shi K.M. Roy, AR अपीलाथ" क" ओर से/By Appellant Shri Baijuath Singh, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 02-01-2019 सुनवाई क" तार"ख/Date of Hearing 23-01-2019 घोषणा क" तार"ख/Date of Pronouncement

ITO (EXEMPTION) WARD - 1(1), KOLKATA, KOLKATA vs. M/S. CENTRAL TOOL ROOM & TRAINING CENTRE, KOLKATA

Appeal is dismissed

Bench: Hon’Ble Shri S.S. Godara, Jm & Hon’Ble Shri Dr. Arjun Lal Saini, Am] I.T. A No. 1684/Kol/2017 A.Y 2014-15 I.T.O (Exemption), Vs. Central Tool Room & Ward-1(1), Kol. Training Centre, Kolkata Pan: Aaaac2480P (Appellant) (Respondent)

12A registration certificate, statement of expenditure incurred against Govt. grants from F.Ys 2013-14 to 2014-15 with copies of ledger accounts, correspondence with regard to grant’s utilization and directions of utilization certificate issued by 2 ITO, E, W 1(1) Kol Vs. Central Tool Room & Training Centre, Kolkata Govt. of India, utilization of certificates and various judicial precedents

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]

12A, the A.O. denied the benefit of Sections 11 & 12 of the 1. T. Act, 1961 and completed the assessment in the status of AOP. Further, depreciation was allowed to the extent of Rs. 4,65,859/- instead of Rs. 19,69,869/- as claimed. Moreover, donation of Rs.20,00,000/- given to 3 (three) parties towards furtherance of charitable

DEBOTTOR TRUST ESTATE OF RAMMOHAN MULLICK,KOLKATA vs. ITO, WD-43(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap

section 57 of the Act. However, on perusal of income tax return we find the fact is that the assessee is not registered u/s 12A of the Act and no exemption u/s 11 of the Act was claimed. Similarly, we find that no expense against the income of other sources was claimed by the assessee and consequently no question

M/S. BATA INDIA LTD., ,KOLKATA vs. DDIT, CPC, , BENGALURU

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

TDS was granted by the CPC, which was sent by mail to the assessee on 25/05/2023; the validity of the intimation served by the DDIT, CPC, Bengaluru on 25.05.2023 and bearing the date 29.12.2021 is claimed to be barred by limitation and liable to be quashed. The other grounds relating to section 115P of the Act was also raised

MSTC LTD,KOLKATA vs. JURISDICTIONAL ASSESSING OFFICER, CIR-1(1), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2021-22

TDS not made (as per audit report) has also been disallowed by the assessee. In view of the above, no adverse inference is drawn and assessment is completed on returned income.” 5. In the computation of income, the income as per the return of income filed was taken as Rs. ‘Nil’ to which the income as computed

ACIT, CIR-1, DURGAPUR, DURGAPUR vs. ASANSOL DURGAPUR DEVELOPMENT AUTHORITY, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

section 11 of the Act are not applicable to the assessee as it is not registered u/s 12A of the Act. 7. At the outset, we find that the assessment was completed for the year under consideration on 29.12.2011 on the presumption that the assessee is not entitled for exemption u/s 11 of the Act. However, on perusal

ACIT, CIR-1, DURGAPUR, DURGAPUR vs. ASANSOL DURGAPUR DEVELOPMENT AUTHORITY, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

section 11 of the Act are not applicable to the assessee as it is not registered u/s 12A of the Act. 7. At the outset, we find that the assessment was completed for the year under consideration on 29.12.2011 on the presumption that the assessee is not entitled for exemption u/s 11 of the Act. However, on perusal

ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. DCIT, CIR-1, DURGAPUR, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

section 11 of the Act are not applicable to the assessee as it is not registered u/s 12A of the Act. 7. At the outset, we find that the assessment was completed for the year under consideration on 29.12.2011 on the presumption that the assessee is not entitled for exemption u/s 11 of the Act. However, on perusal

ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. ITO(TDS), DURGAPUR, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

section 11 of the Act are not applicable to the assessee as it is not registered u/s 12A of the Act. 7. At the outset, we find that the assessment was completed for the year under consideration on 29.12.2011 on the presumption that the assessee is not entitled for exemption u/s 11 of the Act. However, on perusal

DCIT(E),CIRCLE-2, KOLKATA, KOLKATA vs. M/S ASANSOL DURGAPUR DEVELOPMENT AUTHORITY, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

section 11 of the Act are not applicable to the assessee as it is not registered u/s 12A of the Act. 7. At the outset, we find that the assessment was completed for the year under consideration on 29.12.2011 on the presumption that the assessee is not entitled for exemption u/s 11 of the Act. However, on perusal

ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. DCIT, CIRCLE-1, DURGAPUR, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

section 11 of the Act are not applicable to the assessee as it is not registered u/s 12A of the Act. 7. At the outset, we find that the assessment was completed for the year under consideration on 29.12.2011 on the presumption that the assessee is not entitled for exemption u/s 11 of the Act. However, on perusal

ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. DCIT, CIR-1, DURGAPUR, DURGAPUR

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1494/Kol/2016 Assessment Year : 2012-13 Asansol Durgapur Development Authority -Vs- Ito(Tds), Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 2185, 1452& 1453/Kol/2016 Assessment Years : 2011-12 & 2012-13 Asansol Durgapur Development Authority -Vs- Dcit, Circle-1, Durgapur [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A Nos. 1439 & 1440/Kol/2016 Assessment Years : 2011-12 & 2012-13 Acit, Circle-1, Durgapur -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) I.T.A No. 2155/Kol/2016 Assessment Year : 2013-14 Dcit(E), Circle-2, Kolkata -Vs- Asansol Durgapur Development Authority [Pan: Aaala 0733 G] (Appellant) (Respondent) For The Appellant : Shri Arnab Chakraborty, Advocate Shri Abhijit Biswas, Advocate For The Respondent : Shri S. Dasgupta, Addl. Cit Dr

section 11 of the Act are not applicable to the assessee as it is not registered u/s 12A of the Act. 7. At the outset, we find that the assessment was completed for the year under consideration on 29.12.2011 on the presumption that the assessee is not entitled for exemption u/s 11 of the Act. However, on perusal

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

TDS provisions u/s 40A(ia) when the same were not applicable to the assessee and in any case the genuinity of the payments were not disputed. 8 For that the Ld CIT(A) should have considered the revised form no. 10 filed in the course of assessment proceeding and was not justified in totally rejecting both the original and revised