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

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

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

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) the person in receipt of the income has made an application for registration of the trust or institution in the prescribed form and in the prescribed manner to the Principal

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 has since been granted provisional registration u/s 12A(1)(ac).\n5. For that on the facts and in the circumstances of the case, the Ld. CIT(A)\nought to have held that the income of the assessee was eligible for exemption\nu/s 11 in view of the proviso to Sec. 12A(2) of the Act.\n6. For that

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

trust has since been granted provisional registration u/s 12A(1)(ac).\n5. For that on the facts and in the circumstances of the case, the Ld. CIT(A)\nought to have held that the income of the assessee was eligible for exemption\nu/s 11 in view of the proviso to Sec. 12A(2) of the Act.\n6. For that

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 has since been granted provisional registration u/s 12A(1)(ac).\n5. For that on the facts and in the circumstances of the case, the Ld. CIT(A)\nought to have held that the income of the assessee was eligible for exemption\nu/s 11 in view of the proviso to Sec. 12A(2) of the Act.\n6. For that

I.T.O.(EXEMPTION), WARD-1(1), KOLKATA, KOLKATA vs. CAMELLIA EDUCARE TRUST, KOLKATA

In the result, appeal of the revenue is dismissed and Cross

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2020-21

12A of the Act. According to this instruction, returns included returns filed within the time allowed u/s. 139 of the Act. Ld. Counsel submitted that provision contained in Sec. 12(1)(ba) states that “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

M/S. KALYAN EDUCATIONAL SOCIETY,BUDBUD, BURDWAN (EAST) vs. A.C.I.T., CIRCLE - 2, DURGAPUR, DURGAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No. 106/Kol/2023 Assessment Year: 2020-2021 M/S. Kalyan Educational Society,..............Appellant Budbud Bye Pass (North), Distg. Bardhaman-713403 [Pan: Aabtk2860K] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-2, Durgapur, Aayakar Bhawan, Durgapur, West Bengal Appearances By: Shri S.K. Tulsiyan, Advocate, Smt. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Subhrajyoti Bhattacharjee, Cit (Dr), Appeared On Behalf Of The Revenue

charitable purposes of the Trust and also Rs.93,31,921/- being exemption u/s 11(1)(a) of the Actby ignoring the fact that the assessee has filed the return of income and Form 10B on time, whereas the ld. Assessing Officer has held that the income tax return and Form 10B were filed late. 12. The facts in brief

ITO(EXEMPTION),WARD-1(3), KOLKATA, KOLKATA vs. SURESH AMIYA MEMORIAL TRUST, KOLKATA

In the result, the appeal of the Revenue in ITA No

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2020-21

trust. 3. Whether on the facts and circumstances of the case, the Ld. CIT(A) has erred by allowing the assessee's appeal by allowing benefit of exemption u/s 11 of the Act to the assessee ignoring the fact that in this case, provisions of clause (b) of Section 12A(1) of the Act was violated by the assessee

PARROT DIPANKAR CHARITABLE TRUST,GRAM KAKDWIP vs. CIT (EXMPTION), MIDDLETON ROAD KOLKATA

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

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

ba) to section 12 and there is no dispute at the end of the revenue authorities that the assessee is carrying on charitable activities, for which it has been granted registration u/s 12A of the Act, the benefit of section 11 and 12 should be given to the assessee and deductions claimed by the assessee are, therefore, allowed. Thus, Ground

GLOBAL ALUMNI ASSOCIATION OF BENGAL ENGINEERING AND SCIENCE UNIVERSITY,SHIBPUR vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 852/Kol/2024 Assessment Year: 2018-19

Section 12A(1)(ba) of the Act which mandates for availing the exemption u/s 11 of the Act, the return must be filed within the Global Alumni Association of Bengal Engineering and science University; A.Y. 2018-19 due date specified u/s 139 (4) of the Act. In the present case of the assessee the return was filed

M/S. SETH CHAGAN MALL HIRA LALL DUGAR CHARITABLE TRUST,KOLKATA vs. I.T.O., WARD - 1(3), EXEMPTION, KOLKATA

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

ba) to section 12 and there is no dispute at the end of the revenue authorities that the assessee is carrying on charitable activities, for which it has been granted registration u/s 12A of the Act, the benefit of section 11 and 12 should be given to the assessee and deductions claimed by the assessee are, therefore, allowed. Thus, Ground

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

ba) to section 12 and there is no dispute at the end of the revenue authorities that the assessee is carrying on charitable activities, for which it has been granted registration u/s 12A of the Act, the benefit of section 11 and 12 should be given to the assessee and deductions claimed by the assessee are, therefore, allowed. Thus, Ground

GYAN BHARTI EDUCATIONAL TRUST,KOLKATA vs. I.T.O., WARD - 1(1), KOLKATA, KOLKATA

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

ba) to section 12 and there is no dispute at the end of the revenue authorities that the assessee is carrying on charitable activities, for which it has been granted registration u/s 12A of the Act, the benefit of section 11 and 12 should be given to the assessee and deductions claimed by the assessee are, therefore, allowed. Thus, Ground

M/S JAIN SWETAMBER SOCIETY,HOWRAH vs. ITO, WARD -1(1), EXEMPTION, KOLKATA

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

Bench: Dr. Manish Borad & Pradip Kumar Choubey

1 )(a) of the Act, but the Id. CIT(A) was well within its power to have entertained the said report and examined the same as could have been done by the A.O. 16. We, therefore, in the given facts and circumstances and respectfully following the judgment of Hon hie Gujarat High Court in the case Sarvodaya Charitable Trust