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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

charitable trust running an educational institution and not engaged in any business activity so as to attract the provisions of section 44AB. 4. That the appellant craves leave to add, alter or delete all or any of the grounds of appeal.” III. ITA No. 2750/KOL/2025: “1. (a) For that the Ld. CIT(A) ought to have held that the penalty

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

charitable trust running an educational institution and not engaged in any business activity so as to attract the provisions of section 44AB. 4. That the appellant craves leave to add, alter or delete all or any of the grounds of appeal.” III. ITA No. 2750/KOL/2025: “1. (a) For that the Ld. CIT(A) ought to have held that the penalty

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