I.T.O(E)-II, KOLKATA, KOLKATA vs. FUTURE EDUCATION RESCARCH TRUST., KOLKATA

In the result, assessee’s CO is dismissed as infructuous

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi & C.O.No.69/Kol/2013 (A/O Ita No.1031/Kol/2013) Assessment Year:2009-10

charitable and religious trusts which forfeit tax exemption” is very relevant. For our purpose, paragraph 28.6 of the aforesaid Circular is relevant, which is reproduced as follows: “where such a trust contravenes the provisions of section 13(1)(c) or (d

ORIENTAL CHARITABLE FOUNDATION,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA

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

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2017-18

d) of sub-section (1) of section 11 excludes such voluntary contribution only if they are made with the specific direction that they shall form part of the corpus of the trust thereby implying that if no such directions are given then they shall be included as income of the trust as per the provisions of section 12(1

LAKSHMI TRUST,KOLKATA vs. ITO, (E) - II, KOLKATA, KOLKATA

In the result, the appeals of the assessees are treated as partly allowed as indicated above

Bench: Shri P.M. Jagtap

d) of the Act; the corpus donation of Rs.l3,000/- received by the assessee cannot be subjected to tax. I.T.A. Nos. 382, 383, 384, 385, 386 & 396/KOL./2014 Assessment year: 2006-2007 Page 6 of 10 8. The purported finding of the Assessing Officer that corpus donation of income to another charitable trust does not amount to application of income

ACIT(EXEMPTIONS), CIR-1, KOLKATA, KOLKATA vs. HOOGHLY ENGINEERING & TECHNOLOGY COLLEGE SOCIETY, HOOGHLY

In the result, the appeal of the revenue is allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1579/Kol/2016 Assessment Year : 2010-11 Acit (Exemptions), Cir-1, Kolkata -Vs- Hooghly Engineering & Technology College Society [Pan: Aaah 2856 A] (Appellant) (Respondent)

13. (1) Nothing contained in section 11 [or section 12] shall operate so as to exclude from the total income of the previous year of the person in receipt thereof— (a) any part of the income from the property held under a trust for private religious purposes which does not enure for the benefit of the public

M/S JMS MINING PVT. LTD,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P. M .Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

Charitable Trusts under Section 80G as the Trust were approved under section 80G(5)(vi) by the Commissioner of Income Tax, in this behalf. Neither there is any express provision nor any of the explanations present under Section 80G, prohibits the assesse to claim the amount made towards donation as deduction under Chapter VIA, even if the same has been

PANCHI BIBI WAKF ESTATE,KOLKATA vs. DDIT (E)-II, KOLKATA, KOLKATA

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

D E R PER Waseem Ahmed, Accountant Member:- These six appeals by same assessee are arising out of orders of Commissioner of Income Tax (Appeals)-XIV, Kolkata in appeals No.382- 377/CIT(A)-XIV/Kol/10-11 dated 29.06.2012. Assessments were framed by DIT(E)-II, Kolkata u/s 143(3)/147/13 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide

INDIAN CHAMBER OF COMMERCE,KOLKATA vs. DCIT,CIR-1(1), (EXEMPTION), KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Trust in ITA No. 453/Kol/2018, CO No. 60/KOl/2018, the coordinate has also decided the issue in the same manner after following the above decisions. 9. The Ld. A.R also submitted by referring to the decision of the Hon’ble Apex court in the case of ACIT (Exemption) vs. Ahmedabad Urban Development Authority (supra) that in page 83 Para D under

INDIAN CHAMBER OF COMMERCE. ,KOLKATA vs. DCIT, CIR-1(1), (EXEMPTION), KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Trust in ITA No. 453/Kol/2018, CO No. 60/KOl/2018, the coordinate has also decided the issue in the same manner after following the above decisions. 9. The Ld. A.R also submitted by referring to the decision of the Hon’ble Apex court in the case of ACIT (Exemption) vs. Ahmedabad Urban Development Authority (supra) that in page 83 Para D under

M/S. SETH B D GOYAL 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: Shri Sonjoy Sarma & Shri Rakesh Mishra

13,66,994/- u/s. 11 of the I.T. Act however Form 10B was not filed within due date. I.T.A. No.: 2267/KOL/2024 Assessment Year: 2020-21 M/s. Seth B D Goyal Charitable Trust. 5.3. The A.O., CPC disallowed the exemption claimed by the appellant in its ITR under section 11 of the Act during processing of ITR filed

LOTUS CHARITABLE TRUST,KOLKATA vs. DIT(EXEMPTIONS), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

D. K. Kedia) I.T.O. (Exemptions), Hqrs., Kolkata For Director of Income Tax (Exemption), Kolkata” The Learned AR stated that the assessee duly filed reply to this show cause notice meeting each and every allegation of the Learned DIT(E). He argued that the trust is providing medical relief and services of mental and physical fitness which are incidental

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

Section 12AA(3) of the Act, the Commissioner was to be ITA No.431/Kol/2017 A.Y. 2012-13 Ballaram Hanumandas Charitable Trust Vs. CIT(Ex) Kol. Page 12 satisfied about the activities of the said institution and if they were not genuine and the same were not being carried out in accordance with the objects of the institution he could pass

M/S. CALCUTTA CRICKET & FOOTBALL CLUB,KOLKATA vs. ITO, EXEMPTION, WARD 1(1). KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Sanjay Garg, Hon’Ble) [Virtual Court Hearing] M/S. Calcutta Cricket & Football Club......................................................................……....….....Appellant 10B, Middleton Row Kolkata – 700 071 [Pan : Aaccc 6337 P] Vs. Income Tax Officer, Exemption – Ward(1), Kolkata…………….....................….…....…… Respondent Appearances By: Shri J.P. Khaitan, Sr. Advocate & Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Assessee. Shri Supriyo Pal, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 13Th, 2021 Date Of Pronouncing The Order : February 5Th, 2021 Order Per J. Sudhakar Reddy, Am :-

charitable or religious purposes during the previous year is Rs. 1 lakh and if Rs. 20,000 therefrom are actually purposes during the previous year is Rs. 1 lakh and if Rs. 20,000 therefrom are actually purposes during the previous year is Rs. 1 lakh and if Rs. 20,000 therefrom are actually applied to such purposes in India

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

Charitable Trust vs. Income-tax Officer, Exemption [2024] 168 taxmann.com 326 (Kolkata - Trib.)/[2025] 210 ITD 266 (Kolkata - Trib.)[16-10-2024]. 08. After hearing the rival contentions and perusing the materials available on record, we find that the return of income has been filed beyond the due date u/s 139(1) of the Act, however, it was filed well

DDIT (E) - I,KOLKATA, KOLKATA vs. SASHA ASSOCIATION FOR CRAFT PRODUCTS, KOLKATA

In the result, Revenue’s appeal stands dismissed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09 Ddit(E)-I, 5Th Floor, V/S. Sasha Association For 10B, Middleton Row, Craft Products Kolkata-700 071 Ic, Chahatu Babu Lane, Kolkata-700 014 [Pan No.Aabts 5580 N] .. अपीलाथ" /Appellant ""यथ"/Respondent

13(1) Nothing contained in section 11 [or section 12] shall operate so as to exclude from the total income of the previous year of the person in receipt thereof- (a) any part of the income from the property held under a trust for private religious purposes which does not enure for the benefit of the public

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

13-14 1 MRS Educational Trust, 39-A, Armenian 1,00,000 Street, Ground Floor, Kolkata-700 001 (WB) 14-15 1 Tata Medical Centre Trust, 1, Biship Lefroy 11,000 Road, Kolkata-700 020 (WB) The ld. CIT(Exemption) also called the assessee for the clarification of the credentials of trusts/ societies to which the donation were paid vide

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

H.P. BUDHIA CHARITABLE TRUST,KOLKATA vs. ITO, (EXP.), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

1) after the expiry of two years from the end of the financial year in which the order sought to be revised was passed. (3) Notwithstanding anything contained in sub-section (2), an order in revision under this section may be passed at any time in the case of an order which has been passed in consequence

SHREE RAM TRUST,KOLKATA vs. I.T.O.,WARD-1(3), KOLKATA

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

Bench: Shri A. T. Varkey, Jm ]

d) normal donation) 3073223 3868223 Less: Establishment expenses Claimed as 1356000/- Rs. 112764 application of (estimated) income 3073223 2512223 Less: 15% permissible 460983 376833 accumulation u/s. 11(1)(a) 2612240 2135390 Less: Application of income Charity & donation Rs.499936 499936 2712000 Capital expediency by way of purchase 30282 30282 of Fixed assets 30282 Tax deducted 498795 NIL at source

GOURIDUTT ISWARDAS JALAN CHARITABLE TRUST,KOLKATA vs. ITO-E (I), KOLKATA, KOLKATA

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

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2007-08

13.(1) Nothing contained in section 11 [or section 12], shall operate so as to exclude from the total income of the previous year of the person in receipt thereof- (a) (b) (bb) [***] © … … (i) (ii) if any part of such income or any property of the trust or the institution (whenever created or established) is during the previous year used