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 and therefore the\nappellant was entitled

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 and therefore the\nappellant was entitled

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

aa) of sub-section (1)] of section 12A, shall- (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after satisfying himself about

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

12A.(1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled namely:- (a) ------- (aa) ----- [(ab) ……. (b) where the total income of the trust or institution as computed under this Act without giving effect to the provisions of section 11 and section

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

aa) of sub-section (1)] of section 12A, shall- (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after satisfying himself about

SOCIETY FOR TRAINING AND RESEARCH ON PANCHAYATS AND RURAL DEVELOPMENT, KALYANI,KOLKATA vs. ACIT, CIRCLE-41, NADIA, NADIA

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

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.161/Kol/2015 ("नधा"रण वष" /Assessment Year:2010-2011) Society For Training & Vs. Acit-Circle, Kurchipota Research On Panchayats Lane, Krishna Nagar, Nadia & Rural Development, Kalyani Nadia, West Bengal. Icmard Building, 6Th Floor, Block -14/2, Cit Scheme Viii (M), Bidhan Nagar, Kolkata-700067 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadts2844P .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri Anjan Kumar Bandyopadhyay Revenue By : Shri Tanuj Negi , Jcit सुनवाई क" तार"ख / Date Of Hearing : 28/10/2016 घोषणा क" तार"ख/Date Of Pronouncement 23/11/2016 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To The Assessment Year 2010-2011, Is Directed Against An Order Passed By Ld. Commissioner Of Income Tax (Appeals)-Xxxvi, Kolkata In Appeal No.229/Cit(A)-Xxxvi/Kol/Acit,Cir/Nadia/2013-14 Dated 29.10.2014, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act 1961, (In Short The ‘Act’), Dated 22/03/2013. 2. The Brief Facts Qua The Assessee Are That The Assessee Filed Its Return Of Income On 29/03/2010 Declaring Total Income Nil. The Assessee`S Case Was Selected For Scrutiny U/S 143(3) Of The Act & The Assessing Officer Completed The Assessment By Making Addition Of Rs. 38,21,630. During

charitable trust. In order to take the benefit of the judgment of Hon`ble Supreme Court, cited supra, at least an application U/s 12A (a) should be made before the prescribed Income Tax authority. Therefore, the judgment of the Hon`ble Supreme court, cited supra by the ld AR for the assessee does not apply to the facts under consideration

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

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

AA(3) of the Income-tax Act 1961 hereinafter the Act cancelling the registration granted u/s. 12AA of the Act w.e.f 01-04-2008. 2. Initially the assessee has raised as many as nine grounds of appeal. Subsequently, the assessee filed such grounds of appeal in concise form, which M/s.Jagannath Gupta Family Trust 1 are placed at page

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]

aa) of sub-section (1)] of section 12A, shall- (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after satisfying himself about

OM SHANTI CHARITABLE TRUST,KOLKATA vs. AO WARD NO 1(2), KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year : 2019-20

aa) the person in receipt of the income has made an application for registration of the trust or institution on or after the 1st day of June, 2007 in the prescribed form and manner to the Principal Commissioner or Commissioner and such trust or institution is registered under section 12AA; (ab) the person in receipt of the income has made

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 12A(1)(aa

VIJAY KUMAR BAJORIA FOUNDATION,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result both the appeals of the assessee are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos.2293&2294/Kol/2016

aa) of sub-section (1) of section 12A, shall— (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after satisfying himself about

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]

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 of the activities. Aggrieved by the said rejection of registration, the assessee filed an appeal

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)

AA) or clause (23-C) of section 10: [Provided that where an institution or fund derives any income, being profits and gains of business, the condition that such income would not be liable to inclusion in its total income under the provisions of section 11 shall not apply in relation to such income, if- (a) the institution or fund maintains

SUBHAS HARILAL DOSHI CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed for statistical purpose

Bench: Shri Waseem Ahmed & Shri K.Narsimha Charysubhas Harilal Doshi बनाम Cit(Exemp.) Kolkata Charitable Trust, C/O. 10, Middleton Row, / V/S. S.L. Kochar, Advocate, Kolkata 86, Canning Street, Kolkata-700 001 [Pan No.Aaets 1899 P] .. अपीलाथ" /Appellant ""यथ" /Respondent

AA(3) of the Act. 3. Before coming to the specific issue of the case, let us have a brief note on the factual history of the case. A search was conducted u/s 132 of the Act on 15.06.2010 at the premise of M/s Prathiba Constructions Engineers and Constructions Private Limited (for short PCEC) at Kolhapur. During the search

CREATIVE MUSEUM DESIGNERS, KOLKATA vs. ITO(EXEMPTIONS), WARD - 1(1), KOLKATA , KOLKATA

In the result, all the three appeals of the assessee are dismissed

Bench: Shri P. M. Jagtap, Hon’Ble Vice-(Kz) & Smt. Madhumita Roy, Hon’Ble Jm आयकरअपीलसं./Ita Nos.1147 & 1148/Kol/2018 ("नधा"रणवष" / Assessment Years:2013-14 & 2014-15)

1,06,30,400/-as sale of services. It was further found that different organizations had deducted tax at source under Section 194J of the Act while making payment to the assessee. Further that, the assessee had booked amount received from RBI in its revenue. Upon further examination of the matters, it was found that the assessee decided

CREATIVE MUSEUM DESIGNERS, KOLKATA vs. ITO(EXEMPTIONS), WARD - 1(1), KOLKATA , KOLKATA

In the result, all the three appeals of the assessee are dismissed

Bench: Shri P. M. Jagtap, Hon’Ble Vice-(Kz) & Smt. Madhumita Roy, Hon’Ble Jm आयकरअपीलसं./Ita Nos.1147 & 1148/Kol/2018 ("नधा"रणवष" / Assessment Years:2013-14 & 2014-15)

1,06,30,400/-as sale of services. It was further found that different organizations had deducted tax at source under Section 194J of the Act while making payment to the assessee. Further that, the assessee had booked amount received from RBI in its revenue. Upon further examination of the matters, it was found that the assessee decided

CREATIVE MUSEUM DESIGNERS, KOLKATA vs. ITO(EXEMPTIONS), WARD - 1(1), KOLKATA , KOLKATA

In the result, all the three appeals of the assessee are dismissed

Bench: Shri P. M. Jagtap, Hon’Ble Vice-(Kz) & Smt. Madhumita Roy, Hon’Ble Jm आयकरअपीलसं./Ita Nos.1147 & 1148/Kol/2018 ("नधा"रणवष" / Assessment Years:2013-14 & 2014-15)

1,06,30,400/-as sale of services. It was further found that different organizations had deducted tax at source under Section 194J of the Act while making payment to the assessee. Further that, the assessee had booked amount received from RBI in its revenue. Upon further examination of the matters, it was found that the assessee decided

NUTAN JEEVAN FOUNDATION,KOLKATA vs. CIT, (EXEMPTIONS), KOLKATA, KOLKATA

In the result, both the appeals are allowed

Bench: Hon’Ble Shri P.M.Jagtap, Am & Sri N.V.Vasudevan, Jm ]

aa) of sub-section (1) of section 12A, shall— (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after satisfying himself about

ABACUS ACADEMIA,KOLKATA vs. CIT, (EXEMPTIONS), KOLKATA, KOLKATA

In the result, both the appeals are allowed

Bench: Shri N. V. Vasudevan,J.M. & Shri M. Balaganesh, A.M.)

aa) of sub-section (1) of section 12A, shall— (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after satisfying himself about