HANUMAN SEVA CHARITABLE TRUST,KOLKATA vs. ADIT, ITD, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 727/Kol/2024 Assessment Year: 2020-2021 Hanuman Seva Charitable Trust,……………Appellant 249/H, New G.T. Road, Liluah, Howrah-711204 [Pan:Aaath8190A] -Vs.- Assistant Director Of Income Tax,………….Respondent Centralized Processing Centre, Income Tax Department, Bengaluru, Post Bag No. 2, Electronic City Post Office, Bengaluru-560500, Karnataka Appearances By: Shri N. Kaushik, A.R., Appeared On Behalf Of The Assessee Shri Arun Kumar Meena, Addl. Cit, Sr. D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: July 02, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

119 of the Income Tax Act. 7. With the assistance of ld. Representatives, we have gone through the record carefully. It is pertinent to note that once a Trust is registered under section 12AA, then its status should be updated along with PAN data. If an assessee has committed an error, then that should have been first processed and proposed

BANSAL FOUNDATION,KOLKATA vs. I.T.O., WARD - 1(2), EXEMPTION, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2235/Kol/2024 Assessment Year: 2022-2023 Bansal Foundation,………………………...……Appellant White House, 3Rd Floor, 119, Park Street, Kolkata-700016 [Pan:Aadtb0630J] -Vs.- Income Tax Officer,…………………………....Respondent Ward-1(2), (Exemption), 10B, Middleton Road, Kolkata-700071

charitable trust registered u/s 12A of the Act, in its ROI for the A.Y. 2022-23 at Nil after claiming exemption u/s 11 of the Act which has resulted into an arbitrary and uncalled for demand of Rs. 10,39,390/- upon the trust. (2) That, the Ld. CIT(A) erred on facts and in law in having denied exemption

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

In the result, appeal of the assessee is allowed

charitable or religious purposes, either during the period of accumulation or thereafter.] purposes, either during the period of accumulation or thereafter.] Section 13(9) of the Act, reads as follows: Section 13(9) of the Act, reads as follows:- “[(9) Nothing contained in sub [(9) Nothing contained in sub-section (2) of section 11 shall operate so as to exclude

M/S SIKAR ZILLA WELFARE TRUST ,KOLKATA vs. ITO, WARD-1(3), EXEMPT, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm M/S Sikar Zilla Welfare Income Tax Officer, Trust Ward 1(3), Exempt 1A, Sikar Bhawan, Vs. Ashutosh Dey Lane, Kolkata-400071 Kolkata-700006 (Appellant) (Respondent) Pan No. Aadts3808D Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Gautam Patra, Cit Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 28.08.2024

119(2)(b) to learned Pr. Chief Commissioner of Income Tax for condonation of delay. However, since the delay was not condoned until the time when the impugned order was framed, the learned CIT (A) M/s Sikar Zilla Welfare Trust; A.Y. 2018-19 confirmed the action of CPC. Before us, the learned Counsel for the assessee has referred to various

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)

charitable trust or is registered under the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding to that Act in force in any part of India or under section 25 of the Companies Act, 1956 (1 of 1956), or is a University established by law, or is any other educational institution recognised by the Government

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

119(2)(b) of the Income- tax Act, 1961 in filing of Form no. 10 and Form No. 9A for AY 2016- 17 1.Under the provisions of section 11 of the Income-tax Act, 1961 (hereafter ‘Act’) the primary condition for grant of exemption to trust or institution in respect of income derived from property held under such trust

TATA MEDICAL CENTRE TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2016-17 Tata Medical Centre Trust Commissioner Of Income- Plot No. Dh 7 Dh 8, 14 Tax, (Exemption), Major Arterial Road (Ew) Vs. Kolkata. Action Area I, West Bengal-700156 (Pan: Aabtt2222Q) (Appellant) (Respondent)

charitable trust registered u/s. 12AA of the Act with effect from 27.10.2005. The assessee trust operates under the Tata Cancer Hospital looking after the treatment of cancer patients. The objectives of the trust are to promote prevention, early diagnosis, treatment, rehabilitation and research for cancer patients. Assessee filed its return of income on 29.09.2016 reporting total income

SALT LAKE SANSKRITIK SANSAD ,KOLKATA vs. DCIT, CIRCLE CPC, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 40/Kol/2025 Assessment Year: 2023-2024 Salt Lake Sanskritik Sansad,…………...……Appellant Sector-1, Trust Bhawan, Ca-49, Salt Lake, Kolkata-700064, West Bengal [Pan:Aaets4162K] -Vs.- Deputy Director Of Income Tax,................Respondent Circle Cpc, Bengaluru, Prestige Alpha, Post Bag No. 2, Electronic City Post, Hosur Road, Bangalore-560 100, Karnataka Appearances By: Shri N. Kausic, A.R., Appeared On Behalf Of The Assessee Shri Kallol Mistry, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 23, 2025 Date Of Pronouncing The Order: May 30, 2025 O R D E R

Trust filed its return of income on 01.09.2023, prescribed Form No. 10 vide Acknowledgment No. 221781630010923 in respect of accumulation of income of a sum of Rs.5,73,129/- under sub- section 2 of section 11 of the Income Tax Act. The assessee-Society also submitted statutory audit report on 31.10.2023 prescribed Form No. 10BB specifying a sum of Rs.1

SEARSALE SRI RAMKRISHNA SHARADA CHETANA SANGHA,BURDWAN vs. WARD-2(1), EXEMPTION. , DURGAPUR

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

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

charitable and religious TRUST , registered u/s 12A of the Act 61. Return filed in ITR - 7 on 30/09/2016 u/s 139(1) on the basis of Form 10B manual audit report dated 30/08/2016. However, the said audit report in Form 10B , was uploaded by the CA , in online portal on 29"' April, 2019 (belatedly ) after being pointed out by the department

SEARSALE SRI RAM KRISHNA SHARADA CHETANA SANGHA,BURDWAN vs. WARD-2(1),EXEMPTION. , DURGAPUR

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

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

charitable and religious TRUST , registered u/s 12A of the Act 61. Return filed in ITR - 7 on 30/09/2016 u/s 139(1) on the basis of Form 10B manual audit report dated 30/08/2016. However, the said audit report in Form 10B , was uploaded by the CA , in online portal on 29"' April, 2019 (belatedly ) after being pointed out by the department

INDIAN EX-SERVICE LEAGUE(W.B.),KOLKATA vs. CIT (EXEMPTION), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2018-19 Indian Ex-Services Ito (Exemption), Ward- League, (W.B.) 1(1), Kolkata. Cp/7/3, Block-Cp, Vs. Sector-V, Salt Lake City, Kolkata -700 091. Pan: Aaati 3629 R (Appellant) (Respondent) Present For: Appellant By : Shri Amiya Kumar Sahu, Advocate Respondent By : Shri Biswanath Das, Acit Date Of Hearing : 07.09.2022 Date Of Pronouncement : 24.11.2022 O R D E R Per Sonjoy Sarma, Jm: This Is An Appeal Preferred By The Assessee For A.Y. 2018-19 Is Directed Against The Order Of Ld. Cit(A), National Faceless Appeal Centre Dated 17.09.2021 U/S 143(1) Of The Income-Tax Act, 1961. The Assessee Has Taken The Following Grounds Of Appeal: “I. For That The Cit(A) Fails To Understand That The Tax Is Payable On Income Not On Gross Receipts Thus Disallowance Of Revenue Expenditures Pent Is Unlawful, Whimsical Based On Surmises & Thus Order Passed By The Cit(A) Confirming The Assessment Order Is Liable To Be Set Aside.

trust or institution for condoning the delay in filing Form No. 10B-and in the exercise of the powers conferred under section 119(2) of the Act, the Central Board of Direct Taxes vide Circular No. 10/2019 dated 23rd May, 2019 and Circular No. 28/2019 dated 27th September, 2019 both issued vide F.No. 197/55/2018-ITA-l has directed that:— (i) The delay

SHRIMATI GITADEVI KANDOI SEVA NIDHI ,KOLKATA vs. ITO, EXEMPTION, WARD - 1(3) , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri J. Sudhakar Reddy & Shri Aby. T. Varkey]

Section 119 of The Income-Tax Act, 1961 – Charitable or Religious Trust – Registration of – condonation of delay in filing of Form

AKHIL BHARATVARSHIYA CH KSH MAHASABHA,KOLKATA vs. CENTRALIZED PROCESSING CENTRE (CPC), , BENGALURU

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 380/Kol/2025 Assessment Year: 2022-2023 Akhil Bharatvarshiya Ch Ksh Mahasabha,..Appellant C/O. Agarwal Vishwanath & Associates, 133/1/1A, S.N. Banerjee Road, Pushkal Bhawan, 3Rd Floor, Kolkata-700013, West Bengal [Pan:Aaaaa8373R] -Vs.- Centralized Processing Centre (Cpc),……...Respondent Bengaluru, Income Tax Department, Post Box No. 1, Electronic City Post Office, Bengaluru-560100 Appearances By: Shri Deep Agrawal, A.R. & Shri Subhankar Ghosh, A.R., 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 19, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

trust run by laypersons with limited knowledge of tax procedures. Further, the Ld. CIT(A) did not appreciate that the Central Board of Direct Taxes (CBDT) had extended the deadline for filing Form 10A to 30.06.2024, and the appellant has since obtained provisional registration under section 12AB covering Assessment Year 2022-23, making the denial of exemption unjust and contrary

DAROGA FAMILY FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, assessee's appeal is allowed for statistical purposes

Bench: Dr. Manish Borad & Pradip Kumar Choubey

charitable Trust filed its return of income on 02.11.2021 though the due date was 15.03.2022 in which it has been mentioned that Form-10B has been filed. Later on, u/s 154 of the Act it has been found suo moto that Form-10B has not been filed hence, exemption has been denied. The contention of ld. Counsel for the assessee

PS MAGNUM,KOLKATA vs. A.C.I.T.,CIRCLE-29, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

charitable entity. This judgment has been pronounced on 02.08.2021. After this judgment, a judgment of the Hon’ble Calcutta High Court in the case of Mackaw Corporation has been passed, which has been relied upon by the ld. Counsel, but in this decision, Hon’ble High Court has not considered the judgment of the Hon’ble Supreme Court, because

HIRALAL BHANDARI,KOLKATA vs. ITO, WARD-37(1), KOLKATA, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

charitable entity. This judgment has been pronounced on 02.08.2021. After this judgment, a judgment of the Hon’ble Calcutta High Court in the case of Mackaw Corporation has been passed, which has been relied upon by the ld. Counsel, but in this decision, Hon’ble High Court has not considered the judgment of the Hon’ble Supreme Court, because

HIRALAL BHANDARI,KOLKATA vs. ITO, WARD-37(1), KOLKATA, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

charitable entity. This judgment has been pronounced on 02.08.2021. After this judgment, a judgment of the Hon’ble Calcutta High Court in the case of Mackaw Corporation has been passed, which has been relied upon by the ld. Counsel, but in this decision, Hon’ble High Court has not considered the judgment of the Hon’ble Supreme Court, because

REACHASIA,KOLKATA vs. ACIT, CIR.-29, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

charitable entity. This judgment has been pronounced on 02.08.2021. After this judgment, a judgment of the Hon’ble Calcutta High Court in the case of Mackaw Corporation has been passed, which has been relied upon by the ld. Counsel, but in this decision, Hon’ble High Court has not considered the judgment of the Hon’ble Supreme Court, because