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549 results for “charitable trust”+ Charitable Trustclear

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Key Topics

Section 12A152Section 80G137Exemption84Section 1183Section 80G(5)75Section 12A(1)(ac)67Section 80G(5)(iii)58Section 143(1)54Charitable Trust54Section 143(3)

SATYANARAYAN SOMANI FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes

ITA 324/KOL/2024[00]Status: DisposedITAT Kolkata07 May 2024

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust…......................…...……………....Appellant 5A, Woodburn Park Road, 3Rd Floor, Woodburn Central, Kolkata – 700020. [Pan: Aaatb5408K] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent

Section 80GSection 80G(5)Section 80G(5)(iii)

trust or I.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust I.T.A. Nos.324/Kol/2024 Satyanarayan Somani Charitable Trust institution

BAIJNATHSOMANI CHARITABLE TRUST,KOLKATA vs. CITIEXEMPTION), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes

Showing 1–20 of 549 · Page 1 of 28

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Addition to Income23
Limitation/Time-bar22
ITA 321/KOL/2024[00]Status: Disposed
ITAT Kolkata
07 May 2024

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust…......................…...……………....Appellant 5A, Woodburn Park Road, 3Rd Floor, Woodburn Central, Kolkata – 700020. [Pan: Aaatb5408K] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent

Section 80GSection 80G(5)Section 80G(5)(iii)

trust or I.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust I.T.A. Nos.324/Kol/2024 Satyanarayan Somani Charitable Trust institution

LAKSHMI TRUST,KOLKATA vs. ITO, (E) - II, KOLKATA, KOLKATA

In the result, the appeals of the assessees are treated as partly allowed as indicated above

ITA 382/KOL/2014[2006-2007]Status: DisposedITAT Kolkata16 Sept 2015AY 2006-2007

Bench: Shri P.M. Jagtap

Section 11Section 12A

charitable trust donates its income to another public charitable trust, the donor trust will be taken

BALLARAM HANUMANDAS CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOL., KOLKATA

In the result, appeal of assessee stands allowed

ITA 431/KOL/2017[2012-13]Status: DisposedITAT Kolkata15 Sept 2017AY 2012-13

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2012-13

Section 12ASection 133Section 35(1)(ii)

charitable trust duly constituted as Charitable Trust under a Deed of Trust as a Public

LOTUS CHARITABLE TRUST,KOLKATA vs. DIT(EXEMPTIONS), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 398/KOL/2012[2009-2010]Status: DisposedITAT Kolkata08 Jun 2016AY 2009-2010

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri D. S. Damle, FCAFor Respondent: Shri Rajat Subhra Biswas, CIT, DR
Section 11Section 12ASection 143(3)Section 2(15)Section 80G

charitable trust, it became a non-genuine charitable trust. 10 Lotus Charitable Trust AY 2009-10 On appeal

ST JOSEPH'S CONVENT CHANDANNAGAR EDUCATINAL SOCITY.,KOLKATA vs. J.C.I.T. (OSD), CIR- 2,HOOGHLY, HOOGHLY

In the result, the appeal of the assessee is allowed

ITA 1695/KOL/2012[2009-10]Status: DisposedITAT Kolkata11 May 2016AY 2009-10

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am]

For Appellant: Shri Miraj D.Shah, ARFor Respondent: Shri Pinaki Mukherjee, JCIT(DR)
Section 11Section 12ASection 13Section 13(1)Section 13(3)(b)Section 143(3)

trust under belief that donee was charitable trust and the Tribunal found the donee trust to be charitable

M/S. CALCUTTA CRICKET & FOOTBALL CLUB,KOLKATA vs. ITO, EXEMPTION, WARD 1(1). KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 499/KOL/2019[2012-13]Status: DisposedITAT Kolkata05 Feb 2021AY 2012-13

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Sanjay Garg, Hon’Ble) [Virtual Court Hearing] M/S. Calcutta Cricket & Football Club......................................................................……....….....Appellant 10B, Middleton Row Kolkata – 700 071 [Pan : Aaccc 6337 P] Vs. Income Tax Officer, Exemption – Ward(1), Kolkata…………….....................….…....…… Respondent Appearances By: Shri J.P. Khaitan, Sr. Advocate & Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Assessee. Shri Supriyo Pal, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 13Th, 2021 Date Of Pronouncing The Order : February 5Th, 2021 Order Per J. Sudhakar Reddy, Am :-

Section 11(1)(a)Section 11(2)Section 250

Charitable Trust Addl. CIT v. A.L.N. Rao Charitable Trust [1995] 216 ITR 697/ 83 Taxman [1995] 216 ITR 697/ 83 Taxman

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

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

ITA 10/KOL/2017[]Status: DisposedITAT Kolkata18 Oct 2017

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.

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Md. Usman, CIT, DR
Section 12ASection 133A

Charitable Trust. The Managing Trustee of M/s. Govind Ram Goel Charitable Trust, Shri Anand Agarwal accepted

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

In the result, appeal of assessee is allowed

ITA 1815/KOL/2016[]Status: DisposedITAT Kolkata31 Mar 2017

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

For Appellant: “1. For that on the facts and in the circumstances of the case
Section 11oSection 12ASection 80G

Charitable Trust, RPG Educational Trust, all at 11, Camac Street, Kolkata. Maximum amount spent on account of charity

H.P. BUDHIA CHARITABLE TRUST,KOLKATA vs. ITO, (EXP.), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 456/KOL/2021[2016-17]Status: HeardITAT Kolkata19 Jul 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

Section 11Section 11(1)Section 12ASection 143(3)Section 263

Charitable Trust Copies to : (1) H.P. Budhia Charitable Trust, C/o. RSVPC & Company, 41A, A.J.C. Bose Road

PANDANDA CHEETHAMMA MADAPPA CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes”

ITA 456/KOL/2024[00]Status: DisposedITAT Kolkata04 Jul 2024

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 456/Kol/2024 Pandanda Cheethamma Madappa Charitable Trust,………………………………..…Appellant Apartment-3, 36, Elgin Road, Kolkata-700020 [Pan:Aabtp6350P] -Vs.- Commissioner Of Income Tax (Exemption),.Respondent Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri Miraj D. Shah, A.R., Appeared On Behalf Of The Assessee Shri S. Datta, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 22, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

Section 80GSection 80G(5)Section 80G(5)(iii)

Charitable Trust Copies to :(1) Pandanda Cheethamma Madappa Charitable Trust, Apartment-3, 36, Elgin Road, Kolkata

SHRI NATHJI GOVERDHAN NATHJI CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA , KOLKATA

In the result, both the appeal of assessee stand allowed

ITA 2284/KOL/2017[--------------]Status: DisposedITAT Kolkata28 Mar 2018

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 12ASection 80GSection 80G(5)(VI)Section 80G(5)(vi)

Charitable Trust, Kolkata Vs Director of Income Tax ITA 738/Kol/2010, dated 1.6.2011, Bani Mittra Charitable Trust

SHRI NATHJI GOVERDHAN NATHJI CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA , KOLKATA

In the result, both the appeal of assessee stand allowed

ITA 2283/KOL/2017[-----------]Status: DisposedITAT Kolkata28 Mar 2018

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 12ASection 80GSection 80G(5)(VI)Section 80G(5)(vi)

Charitable Trust, Kolkata Vs Director of Income Tax ITA 738/Kol/2010, dated 1.6.2011, Bani Mittra Charitable Trust

JHA EDUCATIONAL TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result, all the three appeals of assessee are allowed

ITA 931/KOL/2016[]Status: DisposedITAT Kolkata17 Mar 2017

Bench: Shri Waseem Ahmed & Shri Partha Sarathi Chowdhury

Section 10Section 11(1)(d)Section 12ASection 13(1)Section 13(2)Section 133A

charitable trust duly constituted a Charitable Trust duly constituted under a Deed of Trust as a Public

VILLAGE FOUNDATION FOR SOCIAL SERVICES,KOLKATA vs. CIT, (EXEMPTION), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 781/KOL/2017[]Status: DisposedITAT Kolkata20 Sept 2017

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Section 12ASection 50G(5)(vi)Section 7Section 80GSection 80G(5)(vi)

Charitable Trust, Kolkata Vs Director of Income Tax ITA 738/Kol/2010, dated 1.6.2011, Bani Mittra Charitable Trust

VILLAGE FOUNDATION FOR SOCIAL SERVICES,KOLKATA vs. CIT, (EXEMPTION), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 780/KOL/2017[]Status: DisposedITAT Kolkata20 Sept 2017

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Section 12ASection 50G(5)(vi)Section 7Section 80GSection 80G(5)(vi)

Charitable Trust, Kolkata Vs Director of Income Tax ITA 738/Kol/2010, dated 1.6.2011, Bani Mittra Charitable Trust

AMIGOS PRASASTH PATH SOCIAL WELFARE SOCIETY,KOLKATA vs. CIT (EXEMPTION),, KOLKATA

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

ITA 1500/KOL/2025[----]Status: DisposedITAT Kolkata27 Oct 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [Pan: Aajta7599P] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 08, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 28.06.2025 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. Ita No.1500/Kol/2025 Is Taken As Lead Case For Narration Of Facts.

Section 12ASection 12A(1)(ac)Section 80G

charitable trust, non-profitable, non- commercial and non-political trust for public charitable objects. The ld. AR by filing

AMIGOS PRASASTH PATH SOCIAL WELFARE SOCIETY,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

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

ITA 1501/KOL/2025[---]Status: DisposedITAT Kolkata27 Oct 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [Pan: Aajta7599P] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 08, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 28.06.2025 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. Ita No.1500/Kol/2025 Is Taken As Lead Case For Narration Of Facts.

Section 12ASection 12A(1)(ac)Section 80G

charitable trust, non-profitable, non- commercial and non-political trust for public charitable objects. The ld. AR by filing

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

In the result, the appealof the Revenue (ITA No

ITA 1974/KOL/2017[2013-14]Status: DisposedITAT Kolkata16 Nov 2018AY 2013-14

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

For Appellant: Shri S. Jhajharia, ARFor Respondent: ShriSaurabh Kumar, Addl. CIT (Sr. DR)
Section 143(3)Section 37Section 80GSection 92C

Trust and Gobind Ram Goel Charitable Trust. The assessee company was given an opportunity to explain the purpose

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

In the result, the appealof the Revenue (ITA No

ITA 1903/KOL/2017[2013-14]Status: DisposedITAT Kolkata16 Nov 2018AY 2013-14

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

For Appellant: Shri S. Jhajharia, ARFor Respondent: ShriSaurabh Kumar, Addl. CIT (Sr. DR)
Section 143(3)Section 37Section 80GSection 92C

Trust and Gobind Ram Goel Charitable Trust. The assessee company was given an opportunity to explain the purpose