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]

Section 2(15) of the Act and is entitled to exemption of its income u/s 11 of the Act. Undisputedly the trust is registered u/s 12A of the Act and up to AY 2009-10 even the Tribunal has accepted the activity of the trust has been 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]

Section 2(15) of the Act and is entitled to exemption of its income u/s 11 of the Act. Undisputedly the trust is registered u/s 12A of the Act and up to AY 2009-10 even the Tribunal has accepted the activity of the trust has been 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]

Section 2(15) of the Act and is entitled to exemption of its income u/s 11 of the Act. Undisputedly the trust is registered u/s 12A of the Act and up to AY 2009-10 even the Tribunal has accepted the activity of the trust has been 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]

Section 2(15) of the Act and is entitled to exemption of its income u/s 11 of the Act. Undisputedly the trust is registered u/s 12A of the Act and up to AY 2009-10 even the Tribunal has accepted the activity of the trust has been 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]

Section 2(15) of the Act and is entitled to exemption of its income u/s 11 of the Act. Undisputedly the trust is registered u/s 12A of the Act and up to AY 2009-10 even the Tribunal has accepted the activity of the trust has been 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]

Section 2(15) of the Act and is entitled to exemption of its income u/s 11 of the Act. Undisputedly the trust is registered u/s 12A of the Act and up to AY 2009-10 even the Tribunal has accepted the activity of the trust has been charitable

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

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

trusts obtaining\nregular registration under section 12AA/12AB by extending the benefit of\nsections 11 and 12 for pending assessments of earlier years. It is also\npertinent to note that the second proviso to Section 12A(2) has been omitted\nby the Finance Act, 2023, w.e.f. 01.04.2023. The conscious omission of any\nreference to Provisional Registration in the proviso to section

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

trusts obtaining\nregular registration under section 12AA/12AB by extending the benefit of\nsections 11 and 12 for pending assessments of earlier years. It is also\npertinent to note that the second proviso to Section 12A(2) has been omitted\nby the Finance Act, 2023, w.e.f. 01.04.2023. The conscious omission of any\nreference to Provisional Registration in the proviso to section

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

section 11 of the Act. Hence, to this extent the assessee’s 15 Oriental Charitable foundation, AY 2017-18 contention that the income from sale of mutual funds being capital gains can be utilised for charitable purposes, being donation, made to other charitable trust, is found to be acceptable subject to the verification to be made in this regard that

ACIT, KOLKATA vs. BANDHAN KONNAGAR, HOOGHLY

In the result, the appeal of the revenue stands dismissed

Bench: Sri Sanjay Garg & Sri Rakesh Mishra

Section 11 (2) of the Act. It is noteworthy to mention that Sec 11 (2) of the Act provides that 85% of the income which is not utilized by the Trust for charitable

BASTUHARA SAHAYATA SAMITI,KOLKATA vs. ITO, WARD 1(2)(EXEMPTION),, KOLKATA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 444/Kol/2025 Assessment Year: 2016-2017 Bastuhara Sahayata Samiti,……………….…Appellant 27/1B, Bidhan Sarani, Srimini Market, Kolkata-700006, West Bengal [Pan:Aaatb7422R] -Vs.- Income Tax Officer,……………………………..Respondent Ward-1(2), (Exemption), Kolkata, Office Of The Income Tax Officer, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri S.K. Tulsian, Advocate & Ms. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Somnath Das Biswas, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 20, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

11(2) of the Act w.e.f. 01.04.2016 relevant to A.Y. 2016- 17 under consideration, which is quoted as under for ready reference: “(2) Where eighty-five per cent of the income referred to in clause (a) or clause (b) of sub-section (1) read with the Explanation to that sub-section is not applied, or is not deemed to have

YPO(CALAUTTA),KOLKATA vs. CIT(EXMT), KOL, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 532/Kol/2023 Assessment Year: 2018-2019 Ypo (Calcutta).....................................Appellant 17, Ganesh Chandra Avenue, 5Th Floor, Kolkata-700013 [Pan: Aaaty0733A] -Vs.- Commissioner Of Income Tax (Exemption),.Respondent Kolkata, 10, Middleton Road, Kolkata-700071 Appearances By: Shri S. Jhajharia, A.R., Appeared On Behalf Of The Assessee Shri Rakesh Kumar Das, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : December 12, 2023 Date Of Pronouncing The Order : December 12, 2023 O R D E R

charitable purpose and the same must be specified in the form 10. From the combined reading of section 11(2) with section 11 (3A) of the Act it may be inferred that purpose for which any income is accumulated or set apart must be specific and not general in nature, as has been mentioned by the assessee trust

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

Charitable Trust vs. Income-tax Officer, Exemption [2024] 168 taxmann.com 326 (Kolkata - Trib.)/[2025] 210 ITD 266 (Kolkata - Trib.)[16-10-2024]. 08. After hearing the rival contentions and perusing the materials available on record, we find that the return of income has been filed beyond the due date u/s 139(1) of the Act, however, it was filed well

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

2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely:- [(vi) in relation to donations made after the 31st day of March, 1992, the institution or fund is for the time being [approved by the Principal Commissioner or Commissioner;] Provided that the institution or fund referred to in clause

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

2 A.Y. 2016-2017 H.P. Budhia Charitable Trust Office of the Commissioner of Income Tax, (Exemptions), Kolkata 6th Floor, 10B, Middleton Row, Kolkata-700071 No. CIT(E)/Kol/263/AAATPS3SSC/202f Dated: 02.03.2021 To The Secretary, H.P. Budhia Charitable Trust 3C, Camay Street Kolkata- 700016 Sir, Sub: initiation of proceedings u/s. 263 of Income Tax Act, 1961 for A.Y. 2016-17- regarding Verification

ONKAR SOCIETY FOR ENGINEERING & TECHNOLOGICAL ,KOLKATA vs. ACIT, CIR. 2, DURGAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Gargshri Rakesh Mishra

11 and section 12 exceeds the maximum amount which is not chargeable to income-tax in any previous year, the accounts of the trust or institution for that year have been audited by an accountant as defined in the Explanation below sub-section (2) of section 288 and the person in receipt of the income furnishes along with the return

PRADYUMNA DALMIA BENEFICIARY TRUST,KOLKATA vs. ADIT(CPC)/I.T.O., WARD - 33(2), , KOLKATA

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Charitable Trust (2001) (247 ITR 1) … iv. The Hon'ble Bombay High Court in L.R. Patel Family Trust vs. ITO (2003) (262 ITR 520) … v. The Hon'ble Delhi High Court in CIT vs. SAE Head Office Monthly Paid Employee Welfare Trust (2004) (271 ITR 159) … vi. The Hon'ble Tribunal in Sriram Trust, Hyderabad vs Income Tax Officer