SRI GOVINDDEO EDUCATIONAL INSTITUTE ,KOLKATA vs. ITO(EXEMPTION) WARD-1(3) , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma (Judicial Member), Shri Sanjay Awasthi (Accountant Member)

charitable activity. Now, the only allegation is that the appellant Trust has applied only 12% of its receipts and accumulated 88%. We find that under the provision of Section 10

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

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

trust, earmarked for such charitable or religious purposes. Such 25 per cent of the income or Rs. 10,000, whichever is higher, will also get exempted from income-tax. That exhausts the operation of section

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

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

trust, earmarked for such charitable or religious purposes. Such 25 per cent of the income or Rs. 10,000, whichever is higher, will also get exempted from income-tax. That exhausts the operation of section

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

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

trust, earmarked for such charitable or religious purposes. Such 25 per cent of the income or Rs. 10,000, whichever is higher, will also get exempted from income-tax. That exhausts the operation of section

DCIT EXEMPTIONS CIRCLE 1(1), KOLKATA vs. B P PODDAR FOUNDATION FOR EDUCATION, KOLKATA

In the result, appeal of the revenue stands dismissed

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं /Ita No.637/Kol/2025 (निर्धारण वर्ा /Assessment Year. : 2022-2023) Dcit Exemptions Circle-1(1), Vs B P Poddar Foundation For Education, Kolkata 18, Poddar Court, Rabindra Sarani, Kolkata-700071 Pan No. :Aaatb 5418 M (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) रधजस्व की ओर से /Revenue By : Shri Raja Sengupta, Cit-Dr निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiayn, Advocate सुनवाई की तारीख / Date Of Hearing : 18/06/2025 घोषणा की तारीख/Date Of Pronouncement : 23/06/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Revenue Against The Order Dated 23.12.2024, Passed By The Ld. Addl./Jcit(A)-9, Mumbai For A.Y.2022- 2023. 2. Shri Raja Sengupta, Cit-Dr Appeared On Behalf Of The Revenue & Shri S.K.Tulsiyan, Advocate Appeared On Behalf Of The Assessee. 3. The Appeal Filed By The Revenue Is Delayed By 26 Days For Which The Revenue Has Filed The Necessary Condonation Petition. The Reasons Given Are Plausible & Same Are Accepted. Accordingly, The Delay Is Condoned & The Appeal Is Admitted For Hearing. 4. At The Time Of Hearing, Ld.Ar Has Filed His Written Submission Which Read As Under :- Before The Income Tax Appellate Tribunal, Kolkata "A" Bench. Kolkata.

Charitable Trust. For the year under appeal being the A.Y. 2022-23, the trust also obtained provisional approval under section 10

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

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

Section 2(15) of the Act is clearly attracted as receipt of the trust from the said activity exceed Rs. 10 Lakh therefore the object of general public utility cannot be considered as charitable

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

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

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

trust, earmarked for such charitable or religious purposes. Such 25 per cent of the income or Rs. 10,000, whichever is higher, will also get exempted from income- tax. That exhausts the operation of section

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

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

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

trust, earmarked for such charitable or religious purposes. Such 25 per cent of the income or Rs. 10,000, whichever is higher, will also get exempted from income- tax. That exhausts the operation of section

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

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

trust, earmarked for such charitable or religious purposes. Such 25 per cent of the income or Rs. 10,000, whichever is higher, will also get exempted from income-tax. That exhausts the operation of section

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

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

trust, earmarked for such charitable or religious purposes. Such 25 per cent of the income or Rs. 10,000, whichever is higher, will also get exempted from income-tax. That exhausts the operation of section

PANDANDA CHEETHAMMA MADAPPA CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 456/Kol/2024 Pandanda Cheethamma Madappa Charitable Trust,………………………………..…Appellant Apartment-3, 36, Elgin Road, Kolkata-700020 [Pan:Aabtp6350P] -Vs.- Commissioner Of Income Tax (Exemption),.Respondent Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri Miraj D. Shah, A.R., Appeared On Behalf Of The Assessee Shri S. Datta, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 22, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

10 Pandanda Cheethamma Madappa Charitable Trust assessee-trusts who, due to complexity of the relevant provisions of section 80G(5), could

SRI GOVINDDEO EDUCATIONAL INSTITUTE,KOLKATA vs. DY.DIT(E)-1, KOLKATA. , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2011-12 Sri Govinddeo Educational Ddit, Exemption Circle-1, Institute Kolkata Vs. 78, Syed Amir Ali Avenue, Ballygunge, Kolkata-700019. (Pan: Aabts6053J) (Appellant) (Respondent)

charitable activity. Now, the only allegation is that the appellant Trust has applied only 12% of its receipts and accumulated 88%. We find that under the provision of Section 10

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

trust wholly for charitable or religious purposes and the provisions of that section and section 13 shall apply accordingly.]” 10

AMIGOS PRASASTH PATH SOCIAL WELFARE SOCIETY,KOLKATA vs. CIT (EXEMPTION),, KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [Pan: Aajta7599P] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 08, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 28.06.2025 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. Ita No.1500/Kol/2025 Is Taken As Lead Case For Narration Of Facts.

charitable purpose. The read holistically and in context. 10. As regards the rejection of the application under section 80G(5), we note that the CIT(E) has rejected the same solely on the ground that registration under section 12AB was not granted. Since we are setting aside the order denying registration, the rejection of the 80G approval is also rendered

AMIGOS PRASASTH PATH SOCIAL WELFARE SOCIETY,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [Pan: Aajta7599P] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 08, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 28.06.2025 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. Ita No.1500/Kol/2025 Is Taken As Lead Case For Narration Of Facts.

charitable purpose. The read holistically and in context. 10. As regards the rejection of the application under section 80G(5), we note that the CIT(E) has rejected the same solely on the ground that registration under section 12AB was not granted. Since we are setting aside the order denying registration, the rejection of the 80G approval is also rendered

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

trust running a school, appealed against orders confirming additions of ₹50,14,820/- under section 69A for unexplained cash deposits and penalty orders under section 271B. The assessee claimed charitable status and exemption under section 11, but lacked registration under section 12AA/12AB. The cash deposits were made during the demonetization period.", "held": "The Tribunal set aside the orders

LIONS CLUB OF CALCUTTA,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust…................……………....Appellant Meleod House, 1St Floor, 3, Netaji Subhas Road, Kolkata-700001. [Pan: Aamts1725L] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent.

Charitable Trust I.T.A. Nos.149/Kol/2024 Lions Club of Calcutta be deprived of the benefit during the time period falling between 31.03.2021 and the date of grant of provisional approval or date of grant of final approval under clause (iii) of the 1st Proviso to section 80G(5) of the Act, as the case may be. 9. ITA No.149/Kol/2024 - The facts

SUDAMA MAHABIR KEDIA CHARTABLE TRUST,CIT(EXEMPTION) vs. CIT(EXEMPTION), KOLKATA

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

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust…................……………....Appellant Meleod House, 1St Floor, 3, Netaji Subhas Road, Kolkata-700001. [Pan: Aamts1725L] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent.

Charitable Trust I.T.A. Nos.149/Kol/2024 Lions Club of Calcutta be deprived of the benefit during the time period falling between 31.03.2021 and the date of grant of provisional approval or date of grant of final approval under clause (iii) of the 1st Proviso to section 80G(5) of the Act, as the case may be. 9. ITA No.149/Kol/2024 - The facts