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

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

section 80G of the Act), such trust or institution or fund as the case may be can avail the option to surrender the said Form 10AC and applied for registration for A.Y 2022-23 as 9 Pandanda Cheethamma Madappa Charitable Trust an existing trust, institution or fund in Form 10A

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

Charitable Purpose” u/s. 2(15) of the Income Tax Act. The trust duly applied for registration u/s. 12A of the IT Act of the Jha Educational Trust before the Director of Income Tax (Exemption) in conformity with rule 17A and submitted Form No. 10A together with other requisite documents. The Director of Income Tax (Exemption) after verification of documents

SHRI NATHJI GOVERDHAN NATHJI CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA , KOLKATA

In the result, both the appeal of assessee stand allowed

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

Charitable Trust Vs. CIT(Ex) Kol. Page 3 5. For that the assessee craves leave to add, alter or amend any ground before or at the time of hearing.” 5. The brief facts of the case are that the assessee is a Trust which was formed vide Trust Deed dated 27.09.2016. The Trust filed an application in Form 10A

SHRI NATHJI GOVERDHAN NATHJI CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA , KOLKATA

In the result, both the appeal of assessee stand allowed

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

Charitable Trust Vs. CIT(Ex) Kol. Page 3 5. For that the assessee craves leave to add, alter or amend any ground before or at the time of hearing.” 5. The brief facts of the case are that the assessee is a Trust which was formed vide Trust Deed dated 27.09.2016. The Trust filed an application in Form 10A

DR. B.G. MEMORIAL TRUST,KOLKATA vs. CIT, (EXEMPTION), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmeddr. B.G. Memorial Trust V/S. Cit (Exemption), 10B, Middleton Row, 6Th 6/1 Sarat Chatterjee Avenue, Kolkat-29 Floor, Kolkata-71 [Pan No.Aaatd 5235 A]

Charitable Purpose” u/s. 2(15) of the Income Tax Act. The trust duly applied for registration u/s. 12AA of the IT Act before the Director of Income Tax (Exemption) in conformity with rule 17A and submitted Form No. 10A together with other requisite documents. The Director of Income Tax (Exemption) after verification of documents and after being satisfied about

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 and has received Form No.10AC (granting of provisional approval under clause (iv) of the 1st Proviso to section 80G of the Act), such trust or institution or fund as the case may be can avail the option to surrender the said Form 10AC and applied for registration

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 and has received Form No.10AC (granting of provisional approval under clause (iv) of the 1st Proviso to section 80G of the Act), such trust or institution or fund as the case may be can avail the option to surrender the said Form 10AC and applied for registration

VILLAGE FOUNDATION FOR SOCIAL SERVICES,KOLKATA vs. CIT, (EXEMPTION), KOLKATA, KOLKATA

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

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

section 7 of the Companies Act, 2013 and rule 8 of Companies (Incorporation) Rules, 2014 dated 23.08.2016. The Trust filed an application in Form 10A for registration u/s. 12A of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) and Form 10G for granting approval u/s. 80G of the Act on 02.12.2016 before the ld. CIT (Exemptions), Kolkata

VILLAGE FOUNDATION FOR SOCIAL SERVICES,KOLKATA vs. CIT, (EXEMPTION), KOLKATA, KOLKATA

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

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

section 7 of the Companies Act, 2013 and rule 8 of Companies (Incorporation) Rules, 2014 dated 23.08.2016. The Trust filed an application in Form 10A for registration u/s. 12A of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) and Form 10G for granting approval u/s. 80G of the Act on 02.12.2016 before the ld. CIT (Exemptions), Kolkata

LUX FOUNDATION,KOLKATA vs. CIT (EXEMPTION), KOLKATA, KOLKATA

Appeal is allowed

Section 12A read with Rule 17A and whether Form No. 10A has been properly filled up. He may also see whether the objects of the trust are charitable

SHREE GOENKA SEVA TRUST,KOLKATA vs. CIT, (EXEMPTIONS), KOLKATA, KOLKATA

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

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm]

Charitable Trust came into existence through a Deed of Trust dated 11.12.2014. The Trust filed an applications in Form 10A and 10G on 07.04.2015 before the ld. CIT (Exemptions), Kolkata seeking registration under Section

BADU RURAL WELFARE SOCIETY,KOLKATA vs. CIT, (EXEMPTIONS), KOLKATA, KOLKATA

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

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm]

10A and 10G on 07.05.2015 before the ld. CIT (Exemptions), Kolkata seeking registration under Section 12A(1)(aa) and approval under section 80G(5)(vi) of the Act but those were rejected by the ld. CIT vide order dated 30-11-2015 holding that no activities of the Trust were started and there is no means to verify the genuineness

SRIVIDYA RELIGIOUS AND CHARITABLE FOUNDATION TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

section code, it may furnish a fresh application in Form No. 10AB within the extended time provided in paragraph 3(ii) i.e. 30-6-2024. 5. It is also clarified that if any existing trust institution or fund who had failed to file Form No. 10A for AY 2022-23 within the due date as extended by the CBDT Circular

SRIVIDYA RELIGIOUS AND CHARITABLE FOUNDATION TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

section code, it may furnish a fresh application in Form No. 10AB within the extended time provided in paragraph 3(ii) i.e. 30-6-2024. 5. It is also clarified that if any existing trust institution or fund who had failed to file Form No. 10A for AY 2022-23 within the due date as extended by the CBDT Circular

PATTON INTERNATIONAL LIMITED,KOLKATA vs. PCIT-1, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18 M/S. Patton International Principal Commissioner Of Ltd., C/O Jain Vinod K & Income-Tax, Kolkata-1. Associates, 41A, A. J. C. Vs Bose Road, Diamond . Prestige Nirman, 6Th Floor, Suite No.613, Kolkata- 700017 (Pan: Aabcp7901M) (Appellant) (Respondent)

Charitable Trust for which it was alleged that no certificate u/s. 80G and payment proof is found in the assessment record, Ld. Counsel referred to the relevant documents placed in the paper book. 3.2. In respect of Swarnim Foundation, certificate issued by the Commissioner of Income Tax (exemption), Kolkata u/s. 80G(5)(vi) of the Act has given an approval

MAA KAMAKHYA NARMEDASHWAR EDUCATIONAL CHARITABLE TRUST vs. CIT(EXEMPTIONS), KOL., KOLKATA

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

section 80G of the Act. 2. The assessee in the present case is a charitable trust which came into existence on 01.10.2015. It filed an application in the prescribed form 10A

MAA KAMAKHYA NARMEDASHWAR EDUCATIONAL CHARITABLE TRUST vs. CIT(EXEMPTIONS), KOL., KOLKATA

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

section 80G of the Act. 2. The assessee in the present case is a charitable trust which came into existence on 01.10.2015. It filed an application in the prescribed form 10A