BAIJNATHSOMANI CHARITABLE TRUST,KOLKATA vs. CITIEXEMPTION), 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

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

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

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

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

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 133A does not empower any IT authority to examine any person on oath, hence, any such statement has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition” In the absence of the cross examination of the statement the impugned addition cannot stand as held by the Hon’ble Supreme

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]

trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, either during the period of accumulation or thereafter, shall not be treated as application of income 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

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

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

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. , 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

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

JHA EDUCATIONAL TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result, all the three appeals of assessee are allowed

Bench: Shri Waseem Ahmed & Shri Partha Sarathi Chowdhury

section 10(23C)(vi) of the Act vide No. CCIT-III/Kol/10(23C)(vi)/13-14/246 dated 16.01.2014. 5.1 The assessee-trust was established with the objects of public & 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

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

M/S BENGAL SHRISTI INFRASTRUCTURE DEVELOPMENT LIMITED,DURGAPUR vs. ACIT, CIRCLE-2, DURGAPUR, DURGAPUR

In the result, appeal of the assessee is allowed in part

section 80IB(10)(d), the action of the A.O. for disallowing deduction of 80IB is upheld and the ground of appeal is dismissed.” 3. Aggrieved the assessee is before us. Only two grounds of appeal have been raised. The first is against the denial of the claim of deduction u/s 80-IB(10) of the Act and the second

H.P. BUDHIA CHARITABLE TRUST,KOLKATA vs. ITO, (EXP.), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

section 263. (i) The CIT must record satisfaction that the order of the AO is erroneous and 10 A.Y. 2016-2017 H.P. Budhia Charitable Trust