SATYANARAYAN SOMANI FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. Nos.321/Kol/2024 Baijnath Somani Charitable Trust…......................…...……………....Appellant 5A, Woodburn Park Road, 3Rd Floor, Woodburn Central, Kolkata – 700020. [Pan: Aaatb5408K] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent

Charitable Trust….............…...……………....Appellant 5A, Woodburn Park Road, 3rd Floor, Woodburn Central, Kolkata – 700020. [PAN: AADTS3613G] vs. CIT(Exemption), Kolkata….……………............................…..…..... Respondent Appearances by: Shri Arvind Agarwal, AR, appeared on behalf of the appellant. Shri Abhijit Kundu, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : May 02, 2024 Date of pronouncing the order : May 07, 2024 आदेश

BALLARAM HANUMANDAS CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOL., KOLKATA

In the result, appeal of assessee stands allowed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2012-13

Section 12AA(3) of the Act, the Commissioner was to be ITA No.431/Kol/2017 A.Y. 2012-13 Ballaram Hanumandas Charitable Trust Vs. CIT(Ex) Kol. Page 12 satisfied about the activities of the said institution and if they were not genuine and the same were not being carried out in accordance with the objects of the institution he could pass

ST JOSEPH'S CONVENT CHANDANNAGAR EDUCATINAL SOCITY.,KOLKATA vs. J.C.I.T. (OSD), CIR- 2,HOOGHLY, HOOGHLY

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am]

02. For that in the facts and circumstances of the case the CIT (A) and Assessing Officer erred in adding Rs. 18,30,000/- as income of the assessee and in violation of Section 13 of the Act. The addition being uncalled for, the same be deleted. 3. For that in the facts and circumstances of the case

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

02-February-2026\nDate of pronouncing the order\n: 26-February-2026\nORDER\nPER BENCH:\nThese appeals filed by the Assessee are against the separate\norders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi\n[hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax\nAct, 1961 (hereinafter referred

SINDHU CHARITABLE TRUST,KOLKATA vs. CIT (EXEMPTION), , KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

Charitable Trust and therefore an Association of Persons within the meaning of section 2(31)(iv) of the Income Tax Act ('Act' in brief) was granted a Provisional Registration under Sub-Clause(i) of Clause (ac) of sub section (1) of section 12A of the Act by Ld Principal Commissioner of Income Tax [Exemption], Kolkata ('PCIT-E) in brief valid

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

02-February-2026\n: 26-February-2026\nORDER\nPER BENCH:\nThese appeals filed by the Assessee are against the separate\norders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi\n[hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax\nAct, 1961 (hereinafter referred to as 'the Act') for AY 2017-18 dated\n02.09.2025

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

02-February-2026\nDate of pronouncing the order : 26-February-2026\nORDER\nPER BENCH:\nThese appeals filed by the Assessee are against the separate\norders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi\n[hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax\nAct, 1961 (hereinafter referred

M/S MCC PTA INDIA CORPN. PVT. LTD.,PURBA MEDINIPUR vs. ACIT, CIR-59, TDS, KOLKATA, KOLKATA

In the result, the appeals filed by the Assessee are allowed

charitable trust and no TDS is liable to be deducted at source by the assessee and the additional ground raised by the assessee is allowed. 11.Further, the Ld.AR submits that, whether the wharfage charges paid by the assessee is in the nature of rent for use of dock in the “KPT”. In this connection, he refers to the facts relating

ABACUS FOUNDATION,KOLKATA vs. CIT, (EXEMPTIONS), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

02 & 03/KOL./2016 Abacus Foundation Page 2 of 4 education in general medical/engineering and/or any other streams. It came into existence through a Deed of Trust dated 22.12.2014. The Trust filed an application in Form 10G on 07.04.2015 before the ld. CIT (Exemptions), Kolkata seeking registration but the Registration under section 12AA was rejected by the ld. CIT vide order

DCIT, MIDDLETONTON ROW vs. BISHNUPUR PUBLIC EDUCATION INSTITUTE, BISHNUPUR

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

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Bishnupur Public Education Institute Dcit 10B, Middleton Row, 5 Th Floor, Gopeswarpalli, Bishnupur, Vs. Kolkata-700071, West Bengal Bankura-722122, West Bengal (Appellant) (Respondent) Pan No. Aabtb4176D Assessee By : S/Shri S.M. Surana & Sunil Surana & Dipak Kumar, Ars Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 03.02.2025 Date Of Pronouncement : 24.02.2025

02. The only issue raised by the Revenue is against the deletion of disallowance of ₹3,78,41,876/- by the ld. CIT (A) as made by the ld. AO in respect of deemed application u/s 11(2) of the Act, where the form no.10 was filed after the expiry of time allowed for filing the return of income

M/S MERINO INDUSTRIES LTD.,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit-2, M/S Merino Panel Products Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcm5672Q Pcit-2, M/S Merino Industries Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaacc9186C Assessee By : Shri Shyam Sundar Jha, Ar Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 05.02.2025 Date Of Pronouncement : 24.02.2025

02. The only issue raised by the assessee in the various grounds of appeal is against the invalid exercise of jurisdiction u/s 263 of the Act by ld. PCIT, thereby setting aside the assessment framed by the ld. AO u/s 143(3) read with section 143(3A) & 143(3B) of the Act dated 16th April, 2021. 03. The facts

M/S MERINO PANEL PRODUCTS LTD.,KOLKATA vs. PCIT-2, , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit-2, M/S Merino Panel Products Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcm5672Q Pcit-2, M/S Merino Industries Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaacc9186C Assessee By : Shri Shyam Sundar Jha, Ar Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 05.02.2025 Date Of Pronouncement : 24.02.2025

02. The only issue raised by the assessee in the various grounds of appeal is against the invalid exercise of jurisdiction u/s 263 of the Act by ld. PCIT, thereby setting aside the assessment framed by the ld. AO u/s 143(3) read with section 143(3A) & 143(3B) of the Act dated 16th April, 2021. 03. The facts

HANUMAN SEVA CHARITABLE TRUST,KOLKATA vs. ADIT, ITD, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 727/Kol/2024 Assessment Year: 2020-2021 Hanuman Seva Charitable Trust,……………Appellant 249/H, New G.T. Road, Liluah, Howrah-711204 [Pan:Aaath8190A] -Vs.- Assistant Director Of Income Tax,………….Respondent Centralized Processing Centre, Income Tax Department, Bengaluru, Post Bag No. 2, Electronic City Post Office, Bengaluru-560500, Karnataka Appearances By: Shri N. Kaushik, A.R., Appeared On Behalf Of The Assessee Shri Arun Kumar Meena, Addl. Cit, Sr. D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: July 02, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

02, 2024 Date of pronouncing the order: July 04, 2024 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals) dated 29th January, 2024 passed for assessment year 2020-21. 1 Hanuman Seva Charitable Trust 2. The Registry

DCIT, CIR-1, KOLKATA, KOLKATA vs. INDIAN CHAMBER OF COMMERCE, KOLKATA

In the result, both appeals of assessee are allowed

Bench: : Shri Waseem Ahmed & Shri S.S. Viswanethra Ravi

charitable purpose. Based on such amendment assessing officer completed the assessment under section 143(3) of the act determining the total income of the assessee at Rs.2,31,50,090/- without allowing exemption under section 11 as claimed by the assessee and as allowed in the earlier years. 5. In first appeal, the CIT-A allowed the appeal

M/S. CALCUTTA CRICKET & FOOTBALL CLUB,KOLKATA vs. ITO, EXEMPTION, WARD 1(1). KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

trust for a public charitable purpose and the income therefrom is utilised for the promotion of sports and games. The admission fee received from the corporate members is actually a capital or corpus receipt [Please see the judgment of the Hon'ble Bombay High Court in CIT -vs- Diners Business Services Pvt. Ltd., [2003) 263 ITR 1 (Bom)], If such

DCIT, CIR-2, KOLKATA, KOLKATA vs. KARMAPA CHARITABLE TRUST,

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

Bench: The Tribunal Is Condoned & We Proceed To Hear The Appeal On Merits.

Charitable Trust. PAN: AABTK8032B Dharma Chakra Centre Rumtek, East Sikkim … Respondent Assessee For the Appellant Revenue : Shri Arindam Bhattacharjee, Addl. CIT –DR For the Respondent Assessee : Shri Subash Agarwal, Advocate, ld.AR Date of hearing : 18-10-2017 Date of pronouncement : 10-01-2018 ORDER ShriS.S.Viswanethra Ravi, JM: This appeal by the Revenue against the order dt. 30-03-2015 passed

M/S SIKAR ZILLA WELFARE TRUST ,KOLKATA vs. ITO, WARD-1(3), EXEMPT, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm M/S Sikar Zilla Welfare Income Tax Officer, Trust Ward 1(3), Exempt 1A, Sikar Bhawan, Vs. Ashutosh Dey Lane, Kolkata-400071 Kolkata-700006 (Appellant) (Respondent) Pan No. Aadts3808D Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Gautam Patra, Cit Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 28.08.2024

02. At the outset, the learned counsel for the assessee submitted that the return of income has been filed within M/s Sikar Zilla Welfare Trust; A.Y. 2018-19 the prescribed time limit under Section 39(1) of the Act. Though, the audit was duly carried out by the auditors before filing of return of income, but due to technical glitches

M/S ABCI CHARITABLE TRUST,KOLKATA vs. CIT, (EXEMPTION), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri S.S. Godara, Jm & Dr. A.L.Saini, Am Vs. C.I.T.(Exemption), Kolkata M/S Abci Charitable Trust 10B, Middleton Row, 6Th C/O Abci Infrastructures Pvt. Ltd. Room No.4, 6Th Floor, 2/7, Sarat Bose Floor, Kolkata-700071. Road, Kolkata-700020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aafta 3869 G (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

Charitable Trust 3. Aggrieved by the order of the ld. CIT(Exemptions), Kolkata, the assessee is in appeal before us and has raised the following grievances: “01.That the order passed by the learned CIT (Exemptions), Kolkata rejecting approval u/s 80G of the I.T. Act, 1961 is bad in law. 02. That the learned CIT (Exemptions), Kolkata erred