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

vi). f) Activities of the trust are not genuine as well as not being carried out in accordance with its declared objects. Assessee’s case is covered within the both limb of Section 12AA(3). g) Even ingenuine and illegal activities carried on by assessee through money laundering do not come within the conceptual framework of charity

GOPSAI AVIANDAN SANGHA,PASCHIM MEDINIPUR vs. C.I.T.(EXEMPTION), KOLKATA

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

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

vi) cannot be made the ground for cancellation of registration u/s. 12A of the Act. [Please refer the judgements of Institute of Marketing & Assessment Year: 2013-2014 Gopsai Avinandan Sangha Management Vs. CIT ITA No. 172l/DeI/2015 and CIT Vs. Jeevan Deep Charitable Trust ITA No. 471 of 2011 (All.) & CIT Vs. School of Management Sciences ITA No. 2S1 of2011

GOPSAI AVIANDAN SANGHA,PASCHIM MEDINIPUR vs. C.I.T.(EXEMPTION), KOLKATA

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

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

vi) cannot be made the ground for cancellation of registration u/s. 12A of the Act. [Please refer the judgements of Institute of Marketing & Assessment Year: 2013-2014 Gopsai Avinandan Sangha Management Vs. CIT ITA No. 172l/DeI/2015 and CIT Vs. Jeevan Deep Charitable Trust ITA No. 471 of 2011 (All.) & CIT Vs. School of Management Sciences ITA No. 2S1 of2011

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

In the result, the appeal of the assessee is allowed

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

charitable trust u/s 80G(2)(iv) read with Section 80G(1)(ii) of the Act. 23. As discussed supra, we concur with the contention of the assessee that since Parliament intended certain restrictions to only CSR expenditure in respect of two donations included by an assessee as CSR expenditure i.e. [Swachh Bharat Kosh and Clean Ganga Fund] has impliedly

JAGANNATH GUPTA FAMILY TRUST,KOLKATA vs. THE CIT(EXEMPTIONS), KOLKATA, KOLKATA

Bench: : Shri S.S. Viswanethra Ravi & Shri Dr. A.L. Saini

vi) of the Act vide order dated 16-08-2010. The said Trust was established with an object of charitable purposes for public particularly to give relief to poor and needy, which provides medical relief, education and advancement of any other objects of general public utility. The Trust is running Engineering Institute. The Respondent found that the assessee has been

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

23, which reads as under:- Sub.: Reply to proceedings u/s 263 of Income Tax Act, 1961 for A.Y. 2016-17 Dear Sir, The above assessment has been completed u/s 143(3) of Income Tax Act, 1961 dt. 30/10/2018 showing taxable income as nil. In our earlier reply to the said order vide letter dt. 5/09/18, we have forwarded

APEEJAY EDUCATION TRUST ,KOLKATA vs. D.C.I.T.(EXEMPTION), CIRCLE-1, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

23)(c)(vi) of the Act, the claim of the assessee cannot be allowed; and, therefore, he treated the corpus donation as income of the assessee and made the addition. The Ld. CIT(A) has confirmed the AO’s action on the ground that as per section 10(23C) of the Act the phrase used is “any income” which

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

vi) or subclause (via) shall furnish the return of income for the previousyear in accordance with the provisions of sub-section (4C) of section 139 of the Act, within the time allowed under sub-section (1) or sub-section (4) of that section. b) amend clause (ba) of sub-section (1) of section 12A of the Act to provide that

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

VI, which relates to computation of loss under various heads e.g. house property, business loss, capital gains etc. while the income of the trust is to be computed as per the normal commercial principles by considering the receipt and expenditure for the relevant period. It is also stated that out of total receipts received in the relevant year at Rs.68

NITDAA FOUNDATION,KOLKATA vs. CIT(E), KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishranitdaa Foundation, Commissioner Of Income Fe 261, Sector-Iii, Salt Lake, Tax (Exemption), Kolkata, Vs West Bengal -700106 10B, Middleton Row, (Pan: Aadtn2308K) West Bengal - 700071 (Appellant) (Respondent)

vi) of the Act as under: “(5) This section applies to donations to any institution or fund referred to in sub- clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely:- (i) where the institution or fund derives any income, such income

ACIT, CIRCLE - 4(1), KOLKATA, KOLKATA vs. M/S. M.K. SHAH EXPORTS LTD.,, KOLKATA

In the result, the appealof the Revenue (ITA No

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

Charitable Trust ( institution) has become taxable for any technical reason and also the Ld. AO did not mention that the certificate issued under section 80G(5)(v) has been cancelled by the Income Tax Department. Under these circumstances the deduction under section 80G of the Act cannot be denied to the assessee company.We also note that subsequent to the donation

M/S. M. K. SHAH EXPORTS LTD,,KOLKATA vs. ACIT, CIRCLE-4(1), KOLKATA, KOLKATA

In the result, the appealof the Revenue (ITA No

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

Charitable Trust ( institution) has become taxable for any technical reason and also the Ld. AO did not mention that the certificate issued under section 80G(5)(v) has been cancelled by the Income Tax Department. Under these circumstances the deduction under section 80G of the Act cannot be denied to the assessee company.We also note that subsequent to the donation

M/S. MOHANLAL MAHENDRA KUMAR PATNI CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1463/Kol/2017 Assessment Years : 2016-17 M/S Mohanlal Mahendra Kumar Patni. -Vs- Cit(E), Kolkata [Pan: Aaatm 8500 F ] (Appellant) (Respondent)

vi) of sub-section (5) of section 80G shall be in Form No. 10G and shall be made in triplicate. (2) The application shall be accompanied by the following documents, namely :— (i) Copy of registration granted under section 12A or copy of notification issued under section 10(23) or 10(23C) ; (ii) Notes on activities of institution or fund since

M/S. TEGA INDUSTRIES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

10-06-2025] have held as under: “■ It is submitted that the reason given by the Assessing Officer for disallowing the deduction claimed under section 80G in respect of CSR donations to registered charitable trusts is unjustified as nowhere do the provisions of section 80G provide that the sums paid to charitable trusts have to be 'voluntary' in nature

THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICIAL SCIENCE,KOLKATA vs. CIT(EXEMPTION) , KOLKATA

In the result, appeal of the assessee is allowed

23/ before the ld. CIT(E), Kolkata on 23/01/2017. The ld. CIT(E), Kolkata, passed an order 01/2017. The ld. CIT(E), Kolkata, passed an order 119 (2)(b) of the Act, dt. 20/11/2017 condoning the delay in filing of the requisite Form the Act, dt. 20/11/2017 condoning the delay in filing of the requisite Form the Act, dt. 20/11/2017

PCBL LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

23,800/- disallowance u/s 14A of the Act. iv) Addition of Rs. 3,24,18,037/- u/s 35(2)(ab) of the Act. v) Addition of Rs. 1,10,55,000/- deduction u/s Chapter VIA i.e. 80G vi) Addition of Rs. 2,01,35,978/- by declining the claim of deduction of education cess secondary education and higher education cess

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

23,800/- disallowance u/s 14A of the Act. iv) Addition of Rs. 3,24,18,037/- u/s 35(2)(ab) of the Act. v) Addition of Rs. 1,10,55,000/- deduction u/s Chapter VIA i.e. 80G vi) Addition of Rs. 2,01,35,978/- by declining the claim of deduction of education cess secondary education and higher education cess

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(1), KOLKATA, KOLKATA vs. PHILIPS CARBON BLACK LTD , KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

23,800/- disallowance u/s 14A of the Act. iv) Addition of Rs. 3,24,18,037/- u/s 35(2)(ab) of the Act. v) Addition of Rs. 1,10,55,000/- deduction u/s Chapter VIA i.e. 80G vi) Addition of Rs. 2,01,35,978/- by declining the claim of deduction of education cess secondary education and higher education cess

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD., KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

23,800/- disallowance u/s 14A of the Act. iv) Addition of Rs. 3,24,18,037/- u/s 35(2)(ab) of the Act. v) Addition of Rs. 1,10,55,000/- deduction u/s Chapter VIA i.e. 80G vi) Addition of Rs. 2,01,35,978/- by declining the claim of deduction of education cess secondary education and higher education cess