JERMELS ACCADEMY ,DARJEELING vs. ITO, WARD 2(2), EXEMP, , SILIGURI

cash deposits during the period\n09.11.2016 to 30.12.2016 as unexplained, without appreciating that the\nsaid deposits represented genuine fees collections from students and school\nbuilding fund contributions.\n3. For that on the facts and in the circumstances of the case, the Ld. CIT(A)\nhas failed to appreciate that the appellant is a charitable trust

JERMELS ACCADEMY,DARJEELING vs. ITO, WARD 2(2), EXEMP,, SILIGURI

In the result, all the 3 appeals filed by the Assessee are partly\nallowed for statistical purposes

cash deposits during the period\n09.11.2016 to 30.12.2016 as unexplained, without appreciating that the\nsaid deposits represented genuine fees collections from students and school\nbuilding fund contributions.\n3. For that on the facts and in the circumstances of the case, the Ld. CIT(A)\nhas failed to appreciate that the appellant is a charitable trust

GOLDEN SAND TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result, appeal of assessee is allowed

Bench: Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

deposition made before the Investigation Officer, it was explained that the discussions with the donor were conducted by Mr. Anil Sanganeria who was the erstwhile trustee of the trust and one of the authorized signatory of the 9 Golden Sand Trust, AY: bank account of the assessee trust. It was brought to the knowledge of the Ld CIT(E) that

M/S BIMLADEVI DHARAMPRAKASH JAN-KALYAN NIDHI,KOLKATA vs. CIT(EXEMPTION) KOLKATA, KOLKATA

In the result, the appeal filed by the assessee, is allowed

Bench: Shri N.V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.10/Kol/2017 (िनधा"रणवष" / Assessment Year: ……….. M/S. Bimladevi Vs. C.I.T(Exemptions),Kolkata Dharamprakash Jan- Kalyan Nidhi 17, Ganesh Chandra Avenue, 10B, Middleton Row, 6Th 6Th Floor, Kolkata – 700 013. Floor, Kolkata – 700 071. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaatb5499A (Appellant) .. (Respondent) Appellantby :Shri S. M. Surana, Advocate Respondent By :Md. Usman, Cit, Dr सुनवाईक"तारीख/ Date Of Hearing : 16/08/2017 घोषणाक"तारीख/Date Of Pronouncement : 18/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Is Directed Against An Order Passed By The Ld. Commissioner Of Income Tax (Exemptions), Kolkata Under Section 12Aa(3) Of The Income Tax Act, 1961,( Hereinafter Referred To As The ‘Act’), Dated 23.12.2016. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. For That The Order Of The Ld. Cit Is Arbitrary & Bad In Law.

charitable activities carried out by the said trust mainly in the field of providing health care services. Furthermore the donations have been paid by us as per objects of our trust. Assessee also stated that allegation of "giving bogus donation and accepting the money in cash" is baseless & arbitrary and we M/s. Bimladevi Dharamprakash Jan- Kalyan Nidhi deny such allegations

DR. B.G. MEMORIAL TRUST,KOLKATA vs. CIT, (EXEMPTION), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmeddr. B.G. Memorial Trust V/S. Cit (Exemption), 10B, Middleton Row, 6Th 6/1 Sarat Chatterjee Avenue, Kolkat-29 Floor, Kolkata-71 [Pan No.Aaatd 5235 A]

deposit. As such, there was no charitable activity carried out by assessee. Therefore, the assessee has misused the provision of Section 12AA and 80G of the Act. ii) Assessee’s activities are suggesting as if it is engaged in converting cash into cheque which is illegal in nature. iii) Donation received is merely an accommodation entry and in fact

M/S. M. K. SHAH EXPORTS LTD,,KOLKATA vs. ACIT, CIRCLE-4(1), KOLKATA, KOLKATA

In the result, the appealof the Revenue (ITA No

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

cash or otherwise. Also no opportunity was afforded to the assessee to cross- examine the departmental witness, that is, the statements of whom were relied upon by the officer of investigation wing of the Income Tax Department. Further, no any copies of documents were provided to the assessee which were relied upon by the income tax authority. 9. We note

ACIT, CIRCLE - 4(1), KOLKATA, KOLKATA vs. M/S. M.K. SHAH EXPORTS LTD.,, KOLKATA

In the result, the appealof the Revenue (ITA No

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

cash or otherwise. Also no opportunity was afforded to the assessee to cross- examine the departmental witness, that is, the statements of whom were relied upon by the officer of investigation wing of the Income Tax Department. Further, no any copies of documents were provided to the assessee which were relied upon by the income tax authority. 9. We note

M/S DR. B. G. MEMORIAL TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result the appeal of the assessee is allowed for statistical purposes

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 366/Kol/2016

charitable activity of Trust/ Organisation. Actually it was prearranged bogus donation by Quadeye Securities Pvt. Ltd. & Quaeye Trading in order to get exemption u/s. 35( 1 )(ii) and 80G of the Income Tax Act, 1961 during F.Y. 2009-10 to 2014-15. Q.26. Please state modus operandi of such bogus donation and also furnish name and address f brokers

DDIT (EXEMPTIONS)-I/KOL, KOLKATA vs. DEVI KAMAL TRUST ESTATE, KOLKATA

In the result the appeal by the revenue is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]

charitable purposes. Following the above cited decision, I am of the considered view that the A.O. is not justified in making disallowances under this head. Hence disallowance of Rs.4,85,52,165/- is hereby deleted. The appeal is allowed on this ground.” 17. Aggrieved by the order of the CIT(A), the Revenue is in appeal before the Tribunal

SETH JAGANNATH BAJORIA TRUST,KOLKATA vs. CIT, (EXEMPTIONS), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: The Cit(E), Kolkata Seeking Registration U/Sec 12A As Charitable Or Religious Institution In Form No.10A. The Ld.Ar Of The Assessee Further Submits That The Cit(E) Rejected The Said Application By Observing That The Original Copy Of Trust Deed Was Not Filed & The Copy Of The Trust Deed Does Not Contain Dissolution Clause. He Further Submits That The Assessee Has Only Immovable Asset I.E. A Temple At Kankhal Hardwar. The Local People Worship & Conduct Bhajan In The Said Temple. No Trustee(S) & Their Relatives Are Entitled To Derive Any Income From Such Temple.

cash book produced. 11 A copy of Statement of Current Account No. 000605027783 with ICICI Bank, R.N. Mukherjee Road, Kolkata is enclosed. Annex. 6 12 Detail of donation along with Donor's confirmation letters are enclosed Annex.? 13 The Trust as per its object has many charitable activities but for lack of fund it could not be possible to under

JAGANNATH GUPTA FAMILY TRUST,KOLKATA vs. THE CIT(EXEMPTIONS), KOLKATA, KOLKATA

Bench: : Shri S.S. Viswanethra Ravi & Shri Dr. A.L. Saini

deposited or credited or paid or, as the case may be, of the previous year immediately following the expiry of the period aforesaid. 40. Section 12 also only says that any voluntary contributions received by a trust created wholly for charitable or religious purposes or by an institution established wholly for such purposes, shall for the purposes of section

RADHARAMAN BEHARI TRUST,KOLKATA vs. CIT(EXEMPTION) KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedradharaman Behari V/S. Commissioner Of Income Trust, 13, Roopchand Tax, (Exemptions), 10B, Middleton Row, 6Th Roy Street,Kolkata-007 [Pan No.Aabts 5782 L] Floor, Kolkata-71 .. अपीलाथ" /Appellant ""यथ"/Respondent

cash through the web of financial transaction after retaining its commission. Such activity of GRGCT is nothing but an activity of money laundry. Radharaman Behari Trust Vs. CIT(Ex) Kol. Page 5 7. The assessee had given a donation of Rs. 6,00,000/- to GRGCT during the financial year 2013-14. Since the assessee had given donations to GRGCT

JERMEL'S ACCADEMY,SILIGURI vs. I.T.O., WARD - 1(4), , SILIGURI

In the result, the appeal filed by the assessee is allowed as per the directions mentioned above

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

cash deposit of Rs. 3,20,49,890/- was available with the Ld. AO. The provisional approval u/s 12A of the Act was granted to the assessee on 31.08.2021 while the assessment order was passed on 28.03.2021. During the course of assessment proceedings only provisional approval was granted. The assessee has relied upon the provisions of section 12AB

SRI MAYAPUR DHAM PILGRIM AND VISITOR'S TRUST,NADIA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result the appeal by the assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] I.T.A No. 1165/Kol/2016

charitable in nature and that the trust has not violated any law or indulged in money laundering activities. The assessee pointed out that it had issued appeal letters for donation to the institution in question and they have given a donation by bank transfer to the assesse’s account. The assessee submitted that whatever cash collections, the assessee receives from

NAV NIRMAN KOSH,KOLKATA vs. CIT(EXEMPTION) KOLKATA, KOLKATA

In the result, appeal of assessee is allowed

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

charitable Trust registered in 1981 which is engaged in various philanthropic activities including in the field of education and health for the poor and needy section of the people and has been provided with certificate of registration u/s. 12A of the Act on 14.07.2010. The sheet anchor of the entire exercise emanates from a statement recorded during survey which

M/S D. S. HEALTH & EDUCATION TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2011-12

deposition made under the oath by one Shri S.R. Dasgupta, Director of an assessee "M/s. Herbicure HeaIthcare Bio-Herbal Research Foundation" and returned in the course of survey operation conducted on 27.01.2015 by the Investigation wing of the I.T. Department at the office cum research premises of the said Research Foundation. (v) that the statement of the alleged deponent

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]

deposition during the survey on 28.2.2008 . Further, the assessee firm submitted that "As per such reconciliation the value of stock as on 27.02.2008 should be around Rs.3.33 Crores ... However and without prejudice this is to submit that the physical stock found and estimated by the survey party was less than the stock as per books, no adverse inference could

BASTUHARA SAHAYATA SAMITI,KOLKATA vs. ITO, WARD 1(2)(EXEMPTION),, KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 444/Kol/2025 Assessment Year: 2016-2017 Bastuhara Sahayata Samiti,……………….…Appellant 27/1B, Bidhan Sarani, Srimini Market, Kolkata-700006, West Bengal [Pan:Aaatb7422R] -Vs.- Income Tax Officer,……………………………..Respondent Ward-1(2), (Exemption), Kolkata, Office Of The Income Tax Officer, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri S.K. Tulsian, Advocate & Ms. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Somnath Das Biswas, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 20, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

deposited in anyone or more of the forms or modes specified in subsection (5) of section 11 of the Act.” [Emphasis supplied] 12. In view of the above sequence of facts and CBDT Circulars, in particular points-4 & 5 emphasized above, it is reiterated that neither the Ld. A.O. nor the Ld. C.I.T.(Exemption) has disputed the fact that

ACIT(E), CIR -1, KOLKATA, KOLKATA vs. WEST BENGAL TRANSPORT WORKERS SOCIAL SECURITY SCHEME, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Raviacit(E), Vs West Bengal Transport Workers Circle-1, 5Th Floor, Social Security Scheme, 10B, Middleton Row, 6, Church Lane, 4Th Floor, Kolkata-700071. Kolkata-700001. Pan-Aaalw0133G (Appellant) (Respondent) Appellant By Sh. Sankar Halder, Addl. Cit, Sr.Dr Respondent By Sh.S.M.Surana, Advocate Date Of Hearing 29.11.2018 Date Of Pronouncement 26.02.2019 Order Per S.S. Viswanethra Ravithis Appeal Filed By The Revenue Against The Order Dated 26.04.2016 Passed By Cit(A)-25, Kolkata For Ay 2011-12 Of The Income Tax Act, 1961 (In Short “Act”).

cash after giving a receipt of such collection to the applicant in form IV, (2) All fees collected in the office of the Registering Authority shall be deposited to the Fund before such collection exceeds Rupees one thousand. Provided that no such collection shall be retained by the Registering Authority for more than ten days. (3) All Registering Authorities shall