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475 results for “charitable trust”+ Section 1clear

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Key Topics

Section 12A137 Section 80G121 Section 1199 Section 80G(5)90 Exemption82 Section 80G(5)(iii)62 Section 12A(1)(ac)60 Section 143(1)59 Charitable Trust

LAKSHMI TRUST,KOLKATA vs. ITO, (E) - II, KOLKATA, KOLKATA

In the result, the appeals of the assessees are treated as partly allowed as indicated above

ITA 382/KOL/2014[2006-2007]Status: DisposedITAT Kolkata16 Sept 2015AY 2006-2007

Bench: Shri P.M. Jagtap

Section 11Section 12A

1. The assessee is a public charitable trust constituted under a deed of trust dated January 19, 1978 and registered under section

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

ITA 1695/KOL/2012[2009-10]Status: DisposedITAT Kolkata11 May 2016AY 2009-10

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

Showing 1–20 of 475 · Page 1 of 24

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50

Addition to Income24

For Appellant: Shri Miraj D.Shah, ARFor Respondent: Shri Pinaki Mukherjee, JCIT(DR)

Section 11Section 12ASection 13Section 13(1)Section 13(3)(b)Section 143(3)

charitable or religious trusts. 21.1 Through Finance Act, 2002, an Explanation has been inserted below sub-section (2) of section 11 so as to provide that any amount paid or credited out of income from property held under trust referred to in clause (a) or clause (b) of sub-section (1

M/S JMS MINING PVT. LTD,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 146/KOL/2021[2016-17]Status: DisposedITAT Kolkata22 Jul 2021AY 2016-17

Bench: Shri P. M .Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

Section 135Section 143(3)Section 263Section 263(1)Section 37Section 80G

1,35,00,000/-made to Charitable Trusts under Section 80G as the Trust were approved under section 80G(5)(vi) by the Commissioner

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

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

ITA 257/KOL/2022[2017-18]Status: DisposedITAT Kolkata04 Jul 2024AY 2017-18

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

For Appellant: Shri Siddarth Agrwal, AdvocateFor Respondent: Shri Subhendu Datta, CIT, DR

Section 11Section 11(1)(d)Section 12ASection 143(3)Section 263

Section 12(1) relating to voluntary contributions is reproduced as under: “12. Income of trusts or institutions from contributions.—5 [(1)] Any voluntary contributions received by a trust created wholly for charitable

LOTUS CHARITABLE TRUST,KOLKATA vs. DIT(EXEMPTIONS), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 398/KOL/2012[2009-2010]Status: DisposedITAT Kolkata08 Jun 2016AY 2009-2010

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

For Appellant: Shri D. S. Damle, FCAFor Respondent: Shri Rajat Subhra Biswas, CIT, DR

Section 11Section 12ASection 143(3)Section 2(15)Section 80G

1) of the Act and no contrary evidence has been submitted in this regard by both the parties. 8 Lotus Charitable Trust AY 2009-10 8.1. We find that the provisions of section

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

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

ITA 324/KOL/2024[00]Status: DisposedITAT Kolkata07 May 2024

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

Section 80GSection 80G(5)Section 80G(5)(iii)

section 80G of the Act. We have also observed that the aforesaid amended complex provisions of this Act were not correctly understood and hence misconstrued even by the CIT(Exemptions) in many cases. Though, an attempt has been made through the aforesaid Circular No.7 of 2024 to avoid and mitigate the genuine hardship in such cases, however, an anomaly

BAIJNATHSOMANI CHARITABLE TRUST,KOLKATA vs. CITIEXEMPTION), KOLKATA

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

ITA 321/KOL/2024[00]Status: DisposedITAT Kolkata07 May 2024

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

Section 80GSection 80G(5)Section 80G(5)(iii)

section 80G of the Act. We have also observed that the aforesaid amended complex provisions of this Act were not correctly understood and hence misconstrued even by the CIT(Exemptions) in many cases. Though, an attempt has been made through the aforesaid Circular No.7 of 2024 to avoid and mitigate the genuine hardship in such cases, however, an anomaly

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

In the result, appeal of assessee stands allowed

ITA 431/KOL/2017[2012-13]Status: DisposedITAT Kolkata15 Sept 2017AY 2012-13

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

Section 12ASection 133Section 35(1)(ii)

Charitable Trust Vs. CIT(Ex) Kol. Page 5 ‘Where a trust or an institution has been granted registration under clause (b) of sub-section (1

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

In the result, appeal of the assessee is allowed

ITA 499/KOL/2019[2012-13]Status: DisposedITAT Kolkata05 Feb 2021AY 2012-13

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Sanjay Garg, Hon’Ble) [Virtual Court Hearing] M/S. Calcutta Cricket & Football Club......................................................................……....….....Appellant 10B, Middleton Row Kolkata – 700 071 [Pan : Aaccc 6337 P] Vs. Income Tax Officer, Exemption – Ward(1), Kolkata…………….....................….…....…… Respondent Appearances By: Shri J.P. Khaitan, Sr. Advocate & Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Assessee. Shri Supriyo Pal, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 13Th, 2021 Date Of Pronouncing The Order : February 5Th, 2021 Order Per J. Sudhakar Reddy, Am :-

Section 11(1)(a)Section 11(2)Section 250

Section 11(1)(a) reads thus : "11. Income from property held for charitable or religious purposes. "11. Income from property held for charitable or religious purposes. "11. Income from property held for charitable or religious purposes.—(1)(a ) Income derived from property held under trust

THE INSTITUTE OF INDIAN FOUNDRYMEN. ,KOLKATA vs. ITO, WARD-1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeals of the assessee are allowed

ITA 1229/KOL/2023[2016-17]Status: HeardITAT Kolkata12 Apr 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

Section 11(5) of the Act. Whereas provisions of 11(1) provides for accumulation of income of the trust to the extent of 15% of the gross receipts in perpetuity. In other words , the institution can retain 15% from the application of income without applying for charitable

THE INSTITUTE OF INDIAN FOUNDRYMEN ,KOLKATA vs. ITO, WARD- 1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeals of the assessee are allowed

ITA 1228/KOL/2023[2015-16]Status: HeardITAT Kolkata12 Apr 2024AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

Section 11(5) of the Act. Whereas provisions of 11(1) provides for accumulation of income of the trust to the extent of 15% of the gross receipts in perpetuity. In other words , the institution can retain 15% from the application of income without applying for charitable

THE INSTITUTE OF INDIA FOUNDRYMEN,KOLKATA vs. ITO, WARD-1(3),EXEMPT, KOLKATA., KOLKATA

In the result, the appeals of the assessee are allowed

ITA 1230/KOL/2023[2017-18]Status: HeardITAT Kolkata12 Apr 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

Section 11(5) of the Act. Whereas provisions of 11(1) provides for accumulation of income of the trust to the extent of 15% of the gross receipts in perpetuity. In other words , the institution can retain 15% from the application of income without applying for charitable

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO, WARD 1(3), EXEMPTION , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 499/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Jun 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

Section 11Section 12ASection 2(15)

Section 11(5) of the Act. Whereas provisions of 11(1) provides for accumulation of income of the trust to the extent of 15% of the gross receipts in perpetuity. In other words , the institution can retain 15% from the application of income without applying for charitable

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. I.T.O., WARD - 1(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1123/KOL/2024[2018-2019]Status: DisposedITAT Kolkata15 Oct 2024AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 11Section 143(3)Section 2(15)Section 263

Section 11(5) of the Act. Whereas provisions of 11(1) provides for accumulation of income of the trust to the extent of 15% of the gross receipts in perpetuity. In other words , the institution can retain 15% from the application of income without applying for charitable

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO,WARD-1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 906/KOL/2023[2014-15]Status: DisposedITAT Kolkata18 Mar 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)

Section 11(5) of the Act. Whereas provisions of 11(1) provides for accumulation of income of the trust to the extent of 15% of the gross receipts in perpetuity. In other words , the institution can retain 15% from the application of income without applying for charitable

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

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

ITA 1021/KOL/2023[2016-17]Status: DisposedITAT Kolkata24 Feb 2025AY 2016-17

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

For Appellant: S/Shri S.M. Surana &For Respondent: Shri Subhendu Datta, DR

Section 11Section 11(2)Section 12ASection 13(9)Section 139Section 139(1)Section 139(4)

Section 139(1) of the Act as well as 139(4) of the Act. Therefore, even if the return is not filed within the due time u/s 139(1) of the Act, the same can be filed within the time limit u/s 139(4) of the Act. Moreover, filing of form no.10 is procedural lapse on the part

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

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

ITA 934/KOL/2023[2014-15]Status: DisposedITAT Kolkata22 Dec 2023AY 2014-15

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)Section 25

Section 11(5) of the Act. Whereas provisions of 11(1) provides for accumulation of income of the trust to the extent of 15% of the gross receipts in perpetuity. In other words , the institution can retain 15% from the application of income without applying for charitable

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

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

ITA 933/KOL/2023[2013-14]Status: DisposedITAT Kolkata22 Dec 2023AY 2013-14

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)Section 25

Section 11(5) of the Act. Whereas provisions of 11(1) provides for accumulation of income of the trust to the extent of 15% of the gross receipts in perpetuity. In other words , the institution can retain 15% from the application of income without applying for charitable

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

In the result, all the 3 appeals filed by the Assessee are partly

ITA 2748/KOL/2025[2017-2018]Status: DisposedITAT Kolkata26 Feb 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 12ASection 12A(1)(ac)Section 12A(1)(ba)Section 12A(2)Section 139Section 144Section 2(15)Section 250

section 271B of the Income Tax Act, 1961. 3. For that on the facts and in the circumstances of the case, has erred in confirming the penalty of ₹1,50,000/- levied u/s 271B of the Act, without appreciating that the appellant is a charitable trust

SHREE RAM TRUST,KOLKATA vs. I.T.O.,WARD-1(3), KOLKATA

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

ITA 2496/KOL/2019[2012-13]Status: DisposedITAT Kolkata22 May 2020AY 2012-13

Bench: Shri A. T. Varkey, Jm ]

Section 11(1)Section 11(1)(a)Section 11(1)(d)

charitable trust enjoying exemption under section 11 of the Incometax Act. As per the requirement of section 11 (1) of the Incometax