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

1)(ac)(vi), is not covered by the second proviso to section 12A(2).\nThe retrospective benefit of sections 11 and 12 is available only where\nregular registration under section 12AA/12AB has been granted, and not in\ncases of provisional registration. Hence, the appellant's claim for exemption\nunder sections 11 and 12 for earlier years is rejected.\nAccordingly

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

1)(ac)(vi), is not covered by the second proviso to section 12A(2).\nThe retrospective benefit of sections 11 and 12 is available only where\nregular registration under section 12AA/12AB has been granted, and not in\ncases of provisional registration. Hence, the appellant's claim for exemption\nunder sections 11 and 12 for earlier years is rejected.\nAccordingly

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

ac) of sub-section (1) of section 12A rejecting such application and also cancelling its registration; (II) in a case referred to in sub-clause (iv) or in item (B) of sub-clause (vi) of sub-section (1) of section 12A, rejecting such application, after affording a reasonable opportunity of being heard;] [(c) where the application is made under item

INDIRA TRUST,HOOGHLY vs. CIT(EXEMPTIONS), KOLKATA

In the result, the Miscellaneous Application filed by the Department is hereby allowed and the appeal of the assessee is dismissed

Bench: Sri Sanjay Garg & Shri Rajesh Kumarm.A. No.: 35/Kol/2024 In I.T.A. No.: 1018/Kol/2023 Assessment Year: N.A. Cit (Exemptions), Kolkata .............. Applicant Vs. Indira Trust ………….. Respondent At Panisheola, Paniseola B.O Hooghly, West Bengal, India-712405 (Pan: Aaati8834N) &

charitable institution vide order dated 03.07.2020 of ld. CIT (Exemption). An amendment was brought into the relevant provisions, whereby, the institution which stood already registered u/s 12A of the Act on or before 01.04.2021, had to apply for fresh registration under the provisions of Section 12A(1)(ac)(i) of the Act. The assessee accordingly applied for registration u/s 12A

ANANDA NAGAR DEVELOPMENT SOCIETY. ,SOUTH 24 PARGANAS. vs. CIT(EXEMPTION), KOLKATA. , KOLKATA

In the result, the Miscellaneous Application filed by the Department is hereby allowed and the appeal of the assessee is dismissed

Bench: Sri Sanjay Garg & Shri Rajesh Kumarm.A. No.: 34/Kol/2024 In I.T.A. No.: 942/Kol/2023 Assessment Year: N.A. Cit (Exemptions), Kolkata .............. Applicant Vs. Ananda Nagar Development Society ………….. Respondent At 475, Gouranga Palli, Vip Nagar, Kasba-Tiljala, Vip Nagar S.O., South 24 Parganas, West Bengal-700100. (Pan: Aabta1419L) &

charitable institution vide order dated 03.07.2020 of ld. CIT (Exemption). An amendment was brought into the relevant provisions, whereby, the institution which stood already registered u/s 12A of the Act on or before 01.04.2021, had to apply for fresh registration under the provisions of Section 12A(1)(ac)(i) of the Act. The assessee accordingly applied for registration u/s 12A

RABINDRA BHARATI SOCIETY. ,KOLKATA. vs. CIT(EXEMPTIONS), KOLKATA. , KOLKATA.

In the result, the Miscellaneous Application filed by the Department is hereby allowed and the appeal of the assessee is dismissed

Bench: Sri Sanjay Garg & Shri Rajesh Kumarm.A. No.: 32/Kol/2024 In I.T.A. No.: 911/Kol/2023 Assessment Year: N.A. Cit (Exemptions), Kolkata .............. Applicant Vs. Rabindra Bharati Society ………….. Respondent At 5, Dwarka Nath Tagore Lane, P.O. Jorasanko, Dist. Kolkata, Pin-700007. (Pan: Aabtr7964H) &

charitable institution vide order dated 06.04.2022 of ld. CIT (Exemption). An amendment was brought into the relevant provisions, whereby, the institution which stood already registered u/s 12A of the Act on or before 01.04.2021, had to apply for fresh registration under the provisions of Section 12A(1)(ac)(i) of the Act. The assessee accordingly applied for registration u/s 12A

GHOSALDANGA ADIBASI SEVA SANGHA. ,BIRBHUM vs. CIT(EXEMPT), KOLKATA. , KOLKATA

In the result, the Miscellaneous Application filed by the Department is hereby allowed and the appeal of the assessee is dismissed

Bench: Sri Sanjay Garg & Shri Rajesh Kumarm.A. No.: 33/Kol/2024 In I.T.A. No.: 939/Kol/2023 Assessment Year: N.A. Cit (Exemptions), Kolkata .............. Applicant Vs. Ghosaldanga Adibasi Seva Sangha ………….. Respondent At Ghosaldanga, P.O. Sattore, Dist. Birbhum, West Bengal-731236. (Pan: Aaaag2891A) &

charitable institution vide order dated 07.04.2022 of ld. CIT (Exemption). An amendment was brought into the relevant provisions, whereby, the institution which stood already registered u/s 12A of the Act on or before 01.04.2021, had to apply for fresh registration under the provisions of Section 12A(1)(ac)(i) of the Act. The assessee accordingly applied for registration u/s 12A

D L AGARWALA CHARITABLE TRUST,NORTH TWENTY FOUR PARGANAS vs. CIT (EXEMPTION), , KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.555&556/Kol/2025 D L. Agarwala Charitable Trust……………..……….……….……….……Appellant 336, Canal Street, Sreebhumi S O Lake Town, North 24 Parganas, W.B- 700048.. [Pan: Aabtd5563G] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Raju Mukherjee, Fcs & N. D Mimani, Fca Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 23.03.2012 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Both The Appeals Have Been Filed By The Assessee With Delays Of 21 Days. The Assessee Has Filed Affidavits For Condonation Of The Delays.

trust, there was no need of applying for provisional registration. Form 10AB has been filed by the assessee on 27.06.2024 which is within the extended period. However, due to unawareness of the new law, the assessee has applied Form 10AB for section 12A(1)(ac)(iii) in place of section 12A(1)(ac)(i) of the Act. The prayer

D L AGARWALA CHARITABLE TRUST,NORTH TWENTY FOUR PARGANAS vs. CIT (EXEMPTION), , KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.555&556/Kol/2025 D L. Agarwala Charitable Trust……………..……….……….……….……Appellant 336, Canal Street, Sreebhumi S O Lake Town, North 24 Parganas, W.B- 700048.. [Pan: Aabtd5563G] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Raju Mukherjee, Fcs & N. D Mimani, Fca Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 23.03.2012 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Both The Appeals Have Been Filed By The Assessee With Delays Of 21 Days. The Assessee Has Filed Affidavits For Condonation Of The Delays.

trust, there was no need of applying for provisional registration. Form 10AB has been filed by the assessee on 27.06.2024 which is within the extended period. However, due to unawareness of the new law, the assessee has applied Form 10AB for section 12A(1)(ac)(iii) in place of section 12A(1)(ac)(i) of the Act. The prayer

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

Charitable Foundation Trust (PAN: AAHTS8284P) vs. Commissioner of Income Tax (Exemptions), Kolkata, filed by the Appellant. Sir/s Subject: Prayer FOR CONDONATION OF DELAY IN FILING APPEAL against rejection of registration for grant of registration under section 12A(1)(ac

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

In the result, the appeals of the assessees are allowed for statistical purposes

Bench: Dr. Manish Borad & Sonjoy Sarma

section 12A(1)(ac)(iii) of the Income Tax Act, 1961. Therefore, your Appellant prays before the Hon’ble Members of the Appellate Tribunal for direction to grant the permanent Registration u/s 12AB of the Income Tax Act, 1961 against decision made by the Ld. of Commissioner of Income Tax (Exemptions), Kolkata. The Appellant craves the leave

PEOPLE FOR ANIMAL,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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

Bench: Dr. Manish Borad & Sonjoy Sarma

12A(1)(ac)(iii) of the Act. The assessee accordingly filed a revised Form 10AB on 18.10.2023. However, ld. CIT (Exemption) has not considered the revised Form 10AB filed on 18.10.2023 and has rejected the assessee’s application as non-maintainable on account of mentioning a wrong Section without giving any opportunity to the assessee. Prayer was made to restore

PEOPLE FOR ANIMALS,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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

Bench: Dr. Manish Borad & Sonjoy Sarma

12A(1)(ac)(iii) of the Act. The assessee accordingly filed a revised Form 10AB on 18.10.2023. However, ld. CIT (Exemption) has not considered the revised Form 10AB filed on 18.10.2023 and has rejected the assessee’s application as non-maintainable on account of mentioning a wrong Section without giving any opportunity to the assessee. Prayer was made to restore

KALYAN,V. NAGAR, PURULIA vs. IT(EXEMPTIONS), 10B, MIDDLETON ROW (6TH FLOOR)

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

ac) of sub-section (1) of section 12A of the Act on Form No.10AB on 20.01.2023 which was also rejected vide order dated 29.07.2023 as the application filed by the assessee was premature as the earlier Form No.10AC was valid till AY 2026-27. The application filed by the assessee was treated as non-maintainable and for statistical purposes

ST. THOMAS SYRO MALABAR CATHOLIC CHURCH,KOLKATA vs. CIT (EXEMPTION), , KOLKATA

In the result, the appeal of the assessee is allowed

trust was already registered u/s 12AA before its\namendment by Taxation and Other Laws Act 2020, therefore the assessee was\nrequired to make application in Form 10A under section 12A(1)(ac)(vi) within\nthree months from 01.04.2021 and was eligible for registration for a period of 5\nYears i.e. from A.Y. 2021-22 to 2025-26. However, the application

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

Charitable Foundation Trust (PAN: AAHTS8284P) vs. Commissioner of Income Tax (Exemptions), Kolkata, filed by the Appellant. Sir/s Subject: Prayer FOR CONDONATION OF DELAY IN FILING APPEAL against rejection of registration for grant of registration under section 12A(1)(ac

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

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

M/S H.K.DUTTA & CO.,KOLKATA vs. A.C.I.T.,CIRCLE-37, 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

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

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

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10