M/S SETH JAMUNADAS MUNDHRA SEVA SANSTHAN,KOLKATA vs. ITO, WARD-1(3) -EXEMPTION, KOLKATA

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. No.733/Kol/2024 Assessment Year: 2021-22 M/S Seth Jamunadas Mundhra Seva Sansthan........................……….……Appellant 7Th Floor, 55, Ezra Street, Near Tea Board, Kolkata -1. [Pan: Aabts5460R] Vs. Ito, Ward-1(3), Kolkata.............…..….…..….........……........……...…..…..Respondent Appearances By: Shri Sunil Surana, Fca, Appeared On Behalf Of The Appellant. Shri Sanjay Paul, Addl. Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 02, 2024 Date Of Pronouncing The Order : July 08, 2024 Order Per Sonjoy Sarma: The Present Appeal Is Filed By The Assessee Pertaining To Assessment Year 2021-22 Is Directed Against The Order Passed By National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Dated 31.01.2024 U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee Is In Appeal Before This Tribunal Raising The Following Grounds Of Appeal, Which Are As Under:

154 when there was no debatable issue that the assessee trust was registered u/s 12A, the old registration number were duly mentioned in the return of income and the action of CPC in denying exemption u/s 11 to the assessee trust in the intimation u/s 143(1) for not mentioning the new registration number in the return of income when

SRI PODDAR MADAL BHAVANI SAMITY,KOLKATA vs. ITO, WARD 1(3), EXEMPTION,, KOLKATA

The appeal of the assessee is dismissed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.325/Kol/2025 Assessment Year: 2020-21 Sri Poddar Madal Bhavani Samity……………………………..….……….Appellant Ground Floor, Mission Court, 25, R. N. Mukherjee Street, Kol-1. [Pan: Aabts8573R] Vs. Ito, Ward-1(3), Exemption, Kolkata.....................……........……...…..…..Respondent Appearances By: Shri A. K. Tibrewal, Ar, Appeared On Behalf Of The Assessee. Shri Kallol Mistry, Jcit, Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : May 13, 2025 Date Of Pronouncing The Order : May 14, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 19.12.2024 Of The Commissioner Of Income Tax, Appeal Addl/Jcit(A)-2 Guwahati [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is A Public Charitable Trust Registered U/S 12A Of The Act. The Assessee Filed Its Return Of Income On 31.05.2021 By Declaring Nil Taxable Income After Claiming Application Of Income For Charitable Purposes & Accumulation U/S 11(2) Of The Act. The Cpc, Bengaluru Issued An Intimation U/S 143(1) Of The Act Dated 30.11.2021 By Disallowing The Assessee’S Claim Of Application Of Income Of Rs.13,10,039/- & Accumulation U/S 11 Of The Act At Rs.1,54,072/-. Consequently, The Entire Amount Was Treated As

trust registered u/s 12A of the Act. The assessee filed its return of income on 31.05.2021 by declaring nil taxable income after claiming application of income for charitable purposes and accumulation u/s 11(2) of the Act. The CPC, Bengaluru issued an intimation u/s 143(1) of the Act dated 30.11.2021 by disallowing the assessee’s claim of application

CALCUTTA MATHEMATICAL SOCIETY,KOLKATA vs. ITO, WARD-1(1), KOLKATA

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Trust engaged in educational activities. The assessee is registered u/s 12AA of the Act as charitable institution. Return of income was filed for I.T.A. No.: 697/KOL/2024 Assessment Year: 2019-20 Calcutta Mathematical Society. AY 2019-20 showing total income ‘NIL’. In processing the return of income claims for the deduction u/s 11 of the Act was not allowed

SRI S L DUGAR CHARITABLE TRUST,KOLKATA vs. ITO, WARD 1(3), EXEMPT, , KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

rectification order u/s 154 of the Act, dated 08.04.2023. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. That the Order passed u/s 250 is bad in law as well as on facts of the case. I.T.A. No.: 1006/KOL/2025 Assessment Year: 2021-22 Sri S L Dugar Charitable Trust

CALCUTTA NEW SCHOOL SOCIETY,KOLKATA vs. ITO, WARD 1(1), EXEMPT, , KOLKATA

In the result, the appeal of the assessee is allowed for statistical\npurposes

rectification\nrequest u/s 154 was filed, since the same was not accepted, the appeal\nagainst the original order could not be filed in time. We note that\nassessee-society is a charitable trust

BRITANNIA INDUSTRIES LTD,KOLKATA vs. DCIT, CIR-7(1), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 461/Kol/2023 Assessment Year: 2018-19 Britannia Industries Ltd. Dy. Cit, Circle-7(1), Kolkata 5/1A, Hungerford Street Vs Shakespeare Sarani Kolkata - 700017 [Pan: Aabcb2066P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kush Kanodia, A/R Revenue By : Shri Subhendu Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 19/10/2023 घोषणा क" तारीख /Date Of Pronouncement: 14/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Above Captioned Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 24/03/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. For That On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Failed To Appreciate That The Appellant Had Suo Moto Computed & Disallowed Sum Of Rs.14,10,610/- Which Inter Alia Included Sum Of Rs.14,19,009/- Computed In Terms Of Rule 8D(2)(Ii) Being 1% Of The Value Of Tax Free Investments & Therefore The Ao Had Factually Erred In Holding That The Aforesaid Voluntary Disallowance Represented Disallowance Offered By Way Of Direct Expenditure U/S 14A Read With Rule 8D(2)(I) & Thereby Wrongly Computed Further Disallowance Of Rs.13,32,000/- In Terms Of Rule 8D(2)(Ii).

154 of the Income Tax Act, 1961 and due consideration should 7 I.T.A. No. 461/Kol/2023 Assessment Year: 2018-19 Britannia Industries Ltd. be given to the Rectification plea of the assessee. Allowance of expenditure under Section 35(2AB) for AY 2018-19 should be allowed to the assessee based on Form 3CL once the assessee is in receipt

BCDA MEMBERS BENEVOLENT TRUST,KOLKATA vs. ITO, WARD-1(2), EXEMPTION, KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No.787/Kol/2024 Assessment Year: 2020-21 Bcda Members Benevolent Trust ………. Appellant (Pan: Aabtb0860C) Vs. Income Tax Officer, Ward-1(2), Kolkata ………… Respondent Appearances By: Shri Rip Das, Ar Appeared For Appellant. Shri P. P. Barman, Addl. Cit, Sr. Dr Appeared For Respondent. Date Of Concluding The Hearing : 08.07.2024 Date Of Pronouncing The Order : 24.07.2024 Order Per Dr. Manish Borad: This Appeal Filed By The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2020-21 Is Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Commissioner Of Income-Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 07.03.2024 Arising Out Of The Rectification Order Passed U/S 154 Of The Act By Ao, Cpc Dated 26.04.2022. 2. Grounds Of Appeal Raised By The Assessee Read As Under:

rectification order passed u/s 154 of the Act by AO, CPC dated 26.04.2022. 2. Grounds of appeal raised by the assessee read as under: I.T.A. No. 787/Kol/2024 A Y: 2020-21, BCDA Members Benevolent Trust “1. That the Order in Appeal passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi is unlawful, unwarranted

SHREE HARIHAR CHARITABLE TRUST ,KOLKATA vs. ITO (EXEMP) - 1(3), KOLKATA , KOLKATA

Appeal is dismissed as withdrawn in above terms

Bench: Shri S.S, Godaraassessment Year:2013-14

u/s. 154 of the Act dated 12.01.2016. The Assessing Officer rejected the said rectification in his order dated 02.02.2016. The CIT(A) has confirmed the same in his lower appellate order under challenge. After arguing vociferously for sometime in support ITA No. 1786/Kol/2018 A.Y. 2013-14 Shree Harihar Charitable Trust

ROTARY PRESIDENCY FOUNDATION,KOLKATA vs. ITO, WARD-1(1) EXEMPT., KOLKATA

In the result, the appeal of the assessee is allowed as indicated above

Bench: Shri A. T. Varkey, Jm]

rectification application u/s. 154 of the Act before the AO which was dismissed vide order dated 11.12.2019. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A) who did not give any credence to the factual aspects as stated (supra). And dismissed the appeal on technical reason that there is no error apparent on the face of the record

SHRIMATI GITADEVI KANDOI SEVA NIDHI ,KOLKATA vs. ITO, EXEMPTION, WARD - 1(3) , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri J. Sudhakar Reddy & Shri Aby. T. Varkey]

charitable Trust registered u/s 12A of the Act. It filed its return of income u/s 139 of the Act on 27.02.2016 declaring total income of ₹7,45,694/-. It claimed deduction u/s 11 & 12 of the Act. It also claimed exemption u/s 11(1)(d) of the Act on the ground that corpus donations are not income as they have

FATHER LEBLOND TRUST,DARJEELING vs. CPC, BENGALURU, BENGALURU

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

Bench: Shri George Mathan & Shri Rakesh Mishra

u/s. 250 of the Income Tax Act is arbitrary and bad in law, 4. For that on the facts of the case, the Ld. CIT(A)/ NFAC was wrong in confirming the addition of Rs. 1,94, 87, 374/- made by the CPC, Bengaluru through its Intimation us. 143.1 of the IT Act, 1961 on account of delayed filing

SRI SRI KALIMATA ANANDMAYEE CHARITABLE TRUST,KOLKATA vs. ITO(EXEMPTION),WD-1(3), KOLKATA

In the result, the appeal of the assessee is treated as allowed for statistical purpose

Bench: Shri P.M. Jagtap(Kz)] [Through Virtual Court] I.T.A. No. 184/Kol/2020 Assessment Year: 2011-12 Sri Sri Kalimata Anandmayee Charitable Trust.....................................……………...Appellant 407, Sodepur Brick Field Road, Kolkata – 700 082. [Pan: Aahts 2226 H] Vs Ito (Exemption), Ward – 1(3), Kolkata...................………………………………………Respondent 10B, Middleton Row, Kolkata – 700 071. Appearances By: None Appearing On Behalf Of The Assessee. Shri Supriyo Pal, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : July 06, 2020 Date Of Pronouncing The Order : July 06, 2020 Order This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A) – 25, Kolkata Dated 16.12.2019 Whereby He Rectified / Amended His Earlier Appellate Order Dated 18.09.2019. 2. The Assessee In The Present Case Is A Trust Which Filed Its Return Of Income For The Year Under Consideration Originaly On 03.01.2012 Declaring Its Total Income At Rs. 97,136/-. The Said Return Was Initially Processed By The Ao U/S 143(1) Of The Income Tax Act, 1961 On 27.02.2013. He However Reopened The Assessment Subsequently By Issuing Notice U/S 148 On 18.12.2015 & Completed Assessment In Pursuance Of The Said Notice Vide Order Dated 01.04.2016 Passed U/S 143(3)/147 Of The Act Determining The Total Income Of The Assessee At Rs. 20,00,000/-.

Charitable Trust 3. Against the order passed by the AO u/s 143(3)/147 of the Act, an appeal was preferred by the assessee before the Ld. CIT(A) and vide his appellate order dated 18.09.2019, the ld. CIT(A) allowed the said appeal of the assessee partly. Subsequently the ld. CIT(A) noticed certain mistakes in the said order

ITO(EXEMPTION),WARD-1(3), KOLKATA, KOLKATA vs. SURESH AMIYA MEMORIAL TRUST, KOLKATA

In the result, the appeal of the Revenue in ITA No

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2020-21

charitable or religious purposes as per Farm 10B being Rs. 3,15,47,608 and statutory accumulation at Rs. 4877589, the total returned income would be NIL and in place of demand the assessee would be entitled to refund. 5. Your assessee humbly requests for an early action on the part of your goodself in rectifying u/s 154 the aforesaid

RUKMANI BIRLA EDUCATIONAL SOCIETY,KOLKATA vs. I.T.O.(EXEMPTION), WARD-1(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar]

154 of the Act dated 11.9.2020 and also filed an appeal before the First Appellate Authority simultaneously. 4. The Ld. CIT(A) dismissed the appeal of the assessee by justifying the taxing of dividend income in excess of 10 lakhs u/s 115BBDA of the Act as the earning of divided income is not a activity undertaken for running the educational

TATA MEDICAL CENTRE TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2016-17 Tata Medical Centre Trust Commissioner Of Income- Plot No. Dh 7 Dh 8, 14 Tax, (Exemption), Major Arterial Road (Ew) Vs. Kolkata. Action Area I, West Bengal-700156 (Pan: Aabtt2222Q) (Appellant) (Respondent)

charitable trust registered u/s. 12AA of the Act with effect from 27.10.2005. The assessee trust operates under the Tata Cancer Hospital looking after the treatment of cancer patients. The objectives of the trust are to promote prevention, early diagnosis, treatment, rehabilitation and research for cancer patients. Assessee filed its return of income on 29.09.2016 reporting total income

LIFE SAVINGS SOCIETY OF INDIA,KOLKATA vs. I.T.O., (EXEMPTION), WARD - 1(4), KOLKATA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2365/Kol/2024 Assessment Year: 2014-2015 & I.T.A. No. 2366/Kol/2024 Assessment Year: 2015-2016

charitable purposes. The assessee filed an application for registration under section 12A(a) of the Income Tax Act, 1961 in Form No. 10A on 26.03.2018 and the Trust was granted registration by the ld. CIT(Exemptions), Kolkata vide order dated 31.08.2018. The assessee-Trust filed its returns of income for the assessment years

LIFE SAVING SOCIETY OF INDIA,KOLKATA vs. I.T.O. (EXEMPTION), WARD - 1(4), KOLKATA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2365/Kol/2024 Assessment Year: 2014-2015 & I.T.A. No. 2366/Kol/2024 Assessment Year: 2015-2016

charitable purposes. The assessee filed an application for registration under section 12A(a) of the Income Tax Act, 1961 in Form No. 10A on 26.03.2018 and the Trust was granted registration by the ld. CIT(Exemptions), Kolkata vide order dated 31.08.2018. The assessee-Trust filed its returns of income for the assessment years

ITO, (EXEMPTIONS) WARD-2(1), DURGAPUR vs. PRISCILLA VAZ TRUST, DURGAPUR

In the result, the appeal of the Revenue is hereby dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.71/Kol/2022 Assessment Year: 2015-16 Ito(Exemption), Ward-2(1), Durgapur...............……........……...…..….. Appellant Vs. Priscilla Vaz Trust…………........ .........................................……….…… Respondent 125, S.B. Gorai Road, Asansol-713304 [Pan: Aactp6275C] Appearances By: None Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 31, 2022 Date Of Pronouncing The Order : March 31, 2022

trust till such date had not get certificate of registration as charitable institution u/s 12A of the Act from the concerned Income Tax Authorities. The assessee, thereafter, moved an application u/s 154 of the Act to the Assessing Officer stating therein that as per the proviso to section 12A(2) of the Act, the assessee will be deemed