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 activities of the trust are being, carried on in accordance with the objects and there was no such finding except that M/s. Bimladevi Dharamprakash Jan- Kalyan Nidhi the assessee paid the alleged bogus donations. The Ld. C.l.T(Exemption
