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

Charitable Trust Vs. CIT(Ex) Kol. Page 5 ‘Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registration at any time under section 12A

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

Charitable Trust ITA по. 953/ KOL/\n2015 dated 10.01.2018, wherein it has been held that the\nassessment proceedings which are pending in appeal before the First\nAppellate Authority should also be deemed to be assessment\nproceedings pending before the Assessing Officer within the meaning\nas envisaged under the first proviso to section 12A

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

Charitable Trust ITA по. 953/ KOL/\n2015 dated 10.01.2018, wherein it has been held that the\nassessment proceedings which are pending in appeal before the First\nAppellate Authority should also be deemed to be assessment\nproceedings pending before the Assessing Officer within the meaning\nas envisaged under the first proviso to section 12A

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

trust or the institution would not be allowed to claim any such exemption or exclusion of its income from the total income of the previous year. The Income-tax Act through section 12A has made it obligatory for 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

Charitable Trust ITA по. 953/ KOL/\n2015 dated 10.01.2018, wherein it has been held that the\nassessment proceedings which are pending in appeal before the First\nAppellate Authority should also be deemed to be assessment\nproceedings pending before the Assessing Officer within the meaning\nas envisaged under the first proviso to section 12A

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]

12A of the Act with effect from 1.4.2003. Registration u/s 12AA of the Act was also granted on the application of the assessee vide order of the DIT (Exemptions ) Kolkata dated 7.10.2009 with retrospective effect from 1.4.2009 for various public charitable purposes as enumerated in the Memorandum and By-Laws of the Society. The assessee society is running St.Joseph

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

12A of the Income-tax has been made so as to provide for additional condition that the person in receipt of the income chargeable to income-tax shall furnish the return of income within the time allowed under section 139 of the Income -tax Act.” 3. Thus, for a trust registered u/s 12AA of the Act to avail the benefit

GOLDEN SAND TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result, appeal of assessee is allowed

Bench: Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

trust assets or its income for any non-charitable purpose. All the powers and provisions hereof shall be construed as being subject to the restriction and limitation herein contained. Based on the aforesaid objectives, the assessee was granted section 12A

WEST BENGAL TRADE PROMOTION ORGANISATION LIMITED ,KOLKATA vs. ITO (EXEMPTION), WARD - 1(3), KOLKATA , KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.36/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10)

12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

JERMEL'S ACCADEMY,SILIGURI vs. I.T.O., WARD - 1(4), , SILIGURI

In the result, the appeal filed by the assessee is allowed as per the directions mentioned above

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Charitable Trust vs. Income-tax Officer [2023] 156 taxmann.com 270 (Bangalore - Trib.)/[2023] 203 ITD 641 (Bangalore - Trib.)[26-09-2023] 8.1 In the case of Genius Education Society (supra) the Hon'ble Tribunal has held as under: “■ Admittedly, the reopening in the instant case was resorted to for the reason that the assessee had been refused approval under section

KOLKATA METROPOLITAN DEVELOPMENT AUTHORITY,KOLKATA vs. J.C.I.T RANGE - 50,KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017

12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

KOLKATA METROPOLITAN DEVELOPMENT AUTHORITY,KOLKATA vs. J.C.I.T RANGE - 50,KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017

12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

DCIT, CIR-2, KOLKATA, KOLKATA vs. KARMAPA CHARITABLE TRUST,

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

Bench: The Tribunal Is Condoned & We Proceed To Hear The Appeal On Merits.

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee

DCIT(E),CIRCLE-2, KOLKATA, KOLKATA vs. M/S WEST BENGAL TRADE PROMOTION ORG., KOLKATA

In the result, appeal of revenue is dismissed

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

ITO(EXEMPT),WARD-1(2). , KOLKATA vs. DEBENDRA AND ROHINI MEMORIAL TRUST, PURBA MEDINIPUR

In the result, the appeal of the revenue stands dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.241/Kol/2023 Assessment Year: 2020-21 Ito (Exemption), Ward-1(2), Kolkata...…......................……...…..….. Appellant Vs. Debendra & Rohini Memorial Trust............….……….…………….. Respondent Kalyanpur Barida, Egra Medinipur, Purba-721429, W.B-721429. [Pan: Aactd0883C] Appearances By: Shri Vijay Kumar, Addl. Cit, Sr. Dr., Appeared On Behalf Of The Appellant. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 18, 2023 Date Of Pronouncing The Order : June 27, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 02.01.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

12A(1)(ba) of the Act provides that the provisions of section 11 and 12 shall apply in relation to income of any trust or institution if the person in receipt of the income has furnished the return of income for the previous year in accordance with the provisions of sub-section (4A) of section 139 i.e. within the time

I.T.O.(EXEMPTIONS), WARD-2(1), DURGAPUR, DURGAPUR vs. M/S ST. XAVIER'S SCHOOL, BURDWAN, BURDWAN

In the result the appeals of the revenue are dismissed

Bench: Hon’Ble Shri P.M.Jagtap, Am & Shri S.S.Viswanethra Ravi, Jm ]

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee

I.T.O.(EXEMPTIONS), WARD-2(1), DURGAPUR, DURGAPUR vs. M/S ST. XAVIER'S SCHOOL, BURDWAN, BURDWAN

In the result the appeals of the revenue are dismissed

Bench: Hon’Ble Shri P.M.Jagtap, Am & Shri S.S.Viswanethra Ravi, Jm ]

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee

I.T.O.(EXEMPTIONS), WARD-2(1), DURGAPUR, DURGAPUR vs. M/S ST. XAVIER'S SCHOOL, BURDWAN, BURDWAN

In the result the appeals of the revenue are dismissed

Bench: Hon’Ble Shri P.M.Jagtap, Am & Shri S.S.Viswanethra Ravi, Jm ]

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee