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

trust running a school, is in appeal against orders confirming additions made under section 69A for cash deposits during the demonetization period and upholding the classification of its income as business income instead of charitable

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

charitable trust running an educational\ninstitution and not engaged in any business activity so as to attract the\nprovisions of section 44AB.\n4. That the appellant craves leave to add, alter or delete all or any of the\ngrounds of appeal.”\nIII. ITA No. 2750/KOL/2025:\n“1. (a) For that the Ld. CIT(A) ought to have held that

M/S. WORD FOR THE WORLD FELLOWSHIP,DARJEELING vs. CIT(EXEMPTION), KOLKATA , KOLKATA

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

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2229 & 2230/Kol/2017 M/S. Word For The World Vs. C.I.T – Exemption, Kolkata Fellowship 10B, Middleton Row, Fo406 City Centre Mall, Matigarah, Kolkata – 700071. Siliguri, Darjeeling – 734010. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaaaw 6295 Q (Appellant) .. (Respondent)

trust filed an application in Form 10A for registration u/s 12A of the Income Tax Act, 1961 on 19.01.2017. The CIT(Exemption) has refused registration and denied approval u/s 80G of the Act,for the following reasons: (i).On perusal of application of assessee in Form 10A, the ld. CIT(Exemption) noted that a part of the donations received from

M/S. WORD FOR THE WORLD FELLOWSHIP,DARJEELING vs. CIT(EXEMPTION), KOLKATA , KOLKATA

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

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2229 & 2230/Kol/2017 M/S. Word For The World Vs. C.I.T – Exemption, Kolkata Fellowship 10B, Middleton Row, Fo406 City Centre Mall, Matigarah, Kolkata – 700071. Siliguri, Darjeeling – 734010. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaaaw 6295 Q (Appellant) .. (Respondent)

trust filed an application in Form 10A for registration u/s 12A of the Income Tax Act, 1961 on 19.01.2017. The CIT(Exemption) has refused registration and denied approval u/s 80G of the Act,for the following reasons: (i).On perusal of application of assessee in Form 10A, the ld. CIT(Exemption) noted that a part of the donations received from