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

Charitable Trust ( institution) has become taxable for any technical reason and also the Ld. AO did not mention that the certificate issued under section 80G(5)(v) has been cancelled by the Income Tax Department. Under these circumstances the deduction under section 80G of the Act cannot be denied to the assessee company.We also note that subsequent to the donation

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

Charitable Trust ( institution) has become taxable for any technical reason and also the Ld. AO did not mention that the certificate issued under section 80G(5)(v) has been cancelled by the Income Tax Department. Under these circumstances the deduction under section 80G of the Act cannot be denied to the assessee company.We also note that subsequent to the donation

M/S. SETH B D GOYAL CHARITABLE TRUST,KOLKATA vs. I.T.O. WARD - 1(3), EXEMPTION, KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowed. Aggrieved with the intimation u/s 143(1)(a) of the Act, the assessee preferred an appeal before the Ld. Addl./Joint CIT(A) who, vide order dated 24.09.2024 I.T.A. No.: 2267/KOL/2024 Assessment Year: 2020-21 M/s. Seth B D Goyal Charitable Trust

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 purpose and therefore the benefit of deduction u/s.11(1)(a) of the Act had to be allowed to the Assessee. The Assessee also challenged the disallowance of administrative expenses and donations and charity given during the previous year. ITA No.137/Kol/2009 – Devi Kamal Trust

PATTON INTERNATIONAL LIMITED,KOLKATA vs. PCIT-1, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18 M/S. Patton International Principal Commissioner Of Ltd., C/O Jain Vinod K & Income-Tax, Kolkata-1. Associates, 41A, A. J. C. Vs Bose Road, Diamond . Prestige Nirman, 6Th Floor, Suite No.613, Kolkata- 700017 (Pan: Aabcp7901M) (Appellant) (Respondent)

Charitable Trust for which it was alleged that no certificate u/s. 80G and payment proof is found in the assessment record, Ld. Counsel referred to the relevant documents placed in the paper book. 3.2. In respect of Swarnim Foundation, certificate issued by the Commissioner of Income Tax (exemption), Kolkata u/s. 80G(5)(vi) of the Act has given an approval

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]

disallowed from assessment year 2015-16 in determining income of the charitable trust which are required to apply or accumulate

M/S. SETH CHAGAN MALL HIRA LALL DUGAR CHARITABLE TRUST,KOLKATA vs. I.T.O., WARD - 1(3), EXEMPTION, KOLKATA

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Charitable Trust. 143(1) of the Act and an intimation order u/s 143(1) of the Act dated 05.06.2019 received wherein the amount of donation u/s 11(2)(ii) of the Act of Rs. 24,22,654/- has not been treated as deemed application charged to tax on the ground that Form-9A was not filed along with the return

D.D.I.T (E) - I,KOLKATA, KOLKATA vs. SHREE SHREE MOHANANANDA BRAHMACHARI MEDICAL WELFARE TRUST, KOLKATA

In the result, the appeal filed by the Revenue, is dismissed

Bench: Shri N. V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1042/Kol/2013 (िनधा"रणवष" / Assessment Year: 2003-04 Ddte(E)-I, Kolkata Vs. Shree 5Th Floor, 10B Middleton Row, Mohananandabrahmachari Kolkata-700071 Medical Welfare Trust Ae-467, Salt Lake City, Kolkata – 700 064. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aadts 0083 J (Appellant) .. (Respondent) Appellantby :Shri M. K. Biswas,Acit Dr Respondent By :Shri Vigyaneshwarnathdatta, Advocate सुनवाईकीतारीख/ Date Of Hearing : 17/08/2017 घोषणाकीतारीख/Date Of Pronouncement : 18/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year 2003-04, Is Directed Against An Order Passed By The Cit(Appeals), Jalpaiguri, In Appeal No.763/Cit(A)-Xiv/11-12, Dated 06.03.2013, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 254/143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As The ‘Act’) Dated 14.11.2011. 2. The Revenue Has Raised The Following Grounds Of Appeal:

Charitable Trust Vs. CIT [214 ITR 764(Bombay)] and CIT Vs. Rattan Trust [227 ITR 356 (SC)].” 3. The brief facts qua the issue are that assessee’s original assessment was completed u/s 143(3) on 31.03.2006 wherein the assessee’s claim of exemption u/s 11 was partly disallowed

SREE SREE MOHANANANDA BRAHMACHARI MEDICAL WELFARE TRUST,KOLKATA vs. DDIT(E)-1, 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.1333/Kol/2014 (िनधा"रणवष" / Assessment Year: 2002-03 Sree Sree Mohanananda Vs. Ddit(E)-I, Kolkata Brahmachari Medical Welfare Trust 10B Middleton Row, Kolkata- Ae-467, Salt Lake City, 700071 Kolkata – 700 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aadts 0083 J (Appellant) .. (Respondent) Appellantby :Shri M. K. Biswas,Acit Dr Respondent By :Shri Vigyaneshwarnathdatta, Advocate सुनवाईक"तारीख/ Date Of Hearing : 17/08/2017 घोषणाक"तारीख/Date Of Pronouncement : 15/11/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2002-03, Is Directed Against An Order Passed By The Cit(Appeals)-Xiv, Kolkata, In Appeal No.762/Cit(A)-Xiv/2011-12, Dated 18.03.2014, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 254/143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As The ‘Act’) Dated 14.11.2011. 2. The Grounds Of Appeal Raised By The Assessee Reads As Under: “1.For That The Order Of Assessment Is Void Ab Initio, Bad In Law & Is Neither Tenable In Law Nor In Facts. 2.For That The Assessment Order Is Opposed To Requirement In Law & Without Jurisdiction. 3.For That The Assessment Is Made In Arbitrary, Violence Of Natural Justice, Without Application Of Mind & Not Tenable In Law. 4.For That The Order Of Authorities Below Is Grossly Unjustified In Disallowing The Claim Of Rs.54,83,854/- U/S 11(2) Of The Act. The Contention Of The Assessing Officer Is Neither Tenable In Law Nor In Facts.

Charitable Trust Vs. CIT reported in 214 ITR 764 (Bombay] wherein it was held that such type of inter trust donation between two trusts are not allowable and provision of Sec 13(1)(c) will be attracted in these cases. It was held by the Hon’ble Apex Court in CIT Vs. Rattan Trust (1997) 227 ITR 356 (SC), that

LUX FOUNDATION,KOLKATA vs. CIT (EXEMPTION), KOLKATA, KOLKATA

Appeal is allowed

disallow the same as the case may be. It is also his submission that since the assessee trust is imparting education by running various schools and colleges, therefore, it is doing charitable

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(1), KOLKATA, KOLKATA vs. PHILIPS CARBON BLACK LTD , KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD., KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed

PCBL LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed

ORIENTAL CHARITABLE FOUNDATION,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2017-18

Charitable foundation, AY 2017-18 sum was not claimed as application of income since the same was utilized out of corpus fund of the Trust. 3. That in the facts and circumstances of the case, the Ld. CIT (Exemption), Kolkata has erred in disallowing

M/S S.KANEHIALALL LOHIA TRUST,KOLKATA vs. I.T.O., WARD-1(4), KOLKATA

In the result, both the appeals of assessee are allowed

Bench: Shri A. T. Varkey, Jm]

disallowed an amount of Rs.4,76,250/- shown by assessee as application of income for purchase of blankets as bogus without following the principle of Natural Justice viz. denying cross-examination of person whose statements were recorded by AO behind the back of assessee and against the Ld. CIT(A)’s observation that assessee trust’s activities are not covered

M/S S.KANEHIALALL LOHIA TRUST,KOLKATA vs. I.T.O., WARD-1(4), KOLKATA

In the result, both the appeals of assessee are allowed

Bench: Shri A. T. Varkey, Jm]

disallowed an amount of Rs.4,76,250/- shown by assessee as application of income for purchase of blankets as bogus without following the principle of Natural Justice viz. denying cross-examination of person whose statements were recorded by AO behind the back of assessee and against the Ld. CIT(A)’s observation that assessee trust’s activities are not covered