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]

9 granted to Assessee u/s. 12A is hereby set aside and same is hereby ordered to be restored.” 8.1.2. We find that the CBDT had come out with a circular very recently vide Circular No. 21/2016 (F.No. 197/17/2016-ITA-I) dated 27.5.2016 as below:- “Sections 11 and 12 of the Income-tax Act, 1961 ('Act') exempt income of charitable trusts or institutions

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

9 Supreme Court in the case of State of Kerala vs. Shadui Yusuff AIR 1977 SC 1627. We assure you that we shall file all the evidences as required and shall also comply with all the requisitions as may be made by your honour, But unless the cross examination as asked for is allowed and the doubts in your mind

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

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

charitable purposes. From the above we find that it is not disputed that the business undertaking of the assessee is held under trust and it is for the attainment of the objects of the trust. The assessee has maintained its books of accounts as a whole and got them duly audited. Since the business of the assessee is held 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 are hit by proviso to section 2(15) read with Section 13(8) of the Act and therefore the exemption u/s 11 of the Act would not be available to the assessee as the activities of organizing meetings, conferences and various seminars constituted business activity and also the fact that the receipt of assessee from these activities exceeded

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 are hit by proviso to section 2(15) read with Section 13(8) of the Act and therefore the exemption u/s 11 of the Act would not be available to the assessee as the activities of organizing meetings, conferences and various seminars constituted business activity and also the fact that the receipt of assessee from these activities exceeded

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 purposes of the trust. The payments were routed through Dr M Ghosh because of practical reasons; the reasons being the sellers of property were either reluctant to sell property to trust or used to inflate prices if purchased in the name of trust. In one case, as the deal could not materialize, the entire amount was deposited back

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

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

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

charitable trust or institution has to be considered during assessment proceedings. 44. It is significant to mention that registration under section 12AA, does not necessarily entitle the assessee to get the income excluded from the income of the previous year for the purpose of determination of tax liability but it only entitles the assessee to claim such exemption, which otherwise

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

9 A.Y. 2016-2017 H.P. Budhia Charitable Trust and examine the records of any proceedings under this Act. For calling of the record and examination, the learned Commissioner was not required to show any reason. It is a part of his administrative control to call for the records and examine them. The second feature would come when he will judge

ACIT, CIRCLE - 4(1), KOLKATA, KOLKATA vs. M/S. M.K. SHAH EXPORTS LTD.,, KOLKATA

In the result, the appealof the Revenue (ITA No

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

Charitable Trust ( institution) has become taxable for any technical reason and also the Ld. AO did not mention that the certificate issued under section 80G(5)(v) has been cancelled by the Income Tax Department. Under these circumstances the deduction under section 80G of the Act cannot be denied to the assessee company.We also note that subsequent to the donation

M/S. M. K. SHAH EXPORTS LTD,,KOLKATA vs. ACIT, CIRCLE-4(1), KOLKATA, KOLKATA

In the result, the appealof the Revenue (ITA No

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

Charitable Trust ( institution) has become taxable for any technical reason and also the Ld. AO did not mention that the certificate issued under section 80G(5)(v) has been cancelled by the Income Tax Department. Under these circumstances the deduction under section 80G of the Act cannot be denied to the assessee company.We also note that subsequent to the donation

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]

charitable objects. After the trustee’s statement was recorded by EOW in December, 2013, no criminal charges were framed nor any penal action was instituted by EOW against the assessee trust or its trustees on the basis of complaints lodged by SFWHP. The Ld AR, therefore, vehemently argued that when the EOW had already conducted investigation and enquiry

AMIGOS PRASASTH PATH SOCIAL WELFARE SOCIETY,KOLKATA 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.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [Pan: Aajta7599P] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 08, 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 28.06.2025 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. Ita No.1500/Kol/2025 Is Taken As Lead Case For Narration Of Facts.

trust having dominant charitable objects cannot be denied registration merely because a few ancillary clauses may incidentally benefit members or enable participation in government schemes. It was further held that the invocation of section 13(1)(c) or 13(1)(b) is premature at the registration stage and cannot be used as a ground to reject registration in the absence

AMIGOS PRASASTH PATH SOCIAL WELFARE SOCIETY,KOLKATA 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.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [Pan: Aajta7599P] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 08, 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 28.06.2025 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. Ita No.1500/Kol/2025 Is Taken As Lead Case For Narration Of Facts.

trust having dominant charitable objects cannot be denied registration merely because a few ancillary clauses may incidentally benefit members or enable participation in government schemes. It was further held that the invocation of section 13(1)(c) or 13(1)(b) is premature at the registration stage and cannot be used as a ground to reject registration in the absence

ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. CIT, DURGAPUR, DURGAPUR

In the result, assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviasansol Durgapur V/S. Commissioner Of Development Authority Income Tax, 1St Administrative Durgapur, Urmila Building, City Center, Bhawan, City Center Durgapur, West Bengal [Pan No.Aaala 0733G] .. अपीलाथ" /Appellant ""यथ"/Respondent

9. We find that, as learned counsel rightly points out, the scope of powers of the Commissioner under section 12AA(3) for cancellation of registration already granted is very limited in scope in as much as it can only be invoked only when (i) that the activities of the trust are not genuine, and (ii) that the activities

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO, WARD 1(3), EXEMPTION , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

trust from the said activity exceed Rs. 10 Lakh therefore the object of general public utility cannot be considered as charitable. 5. After hearing the rival contentions and perusing the material on record, we find that the facts of the instant assessment year before us are similar to the facts

THE INSTITUTE OF INDIAN FOUNDRYMEN. ,KOLKATA vs. ITO, WARD-1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

trust as commercial activity by invoking the proviso to section 2(15) of the Act thereby the denying of exemption u/s11 of the Act. 3. At the outset, the Ld. Counsel for the assessee submitted that the assessee is registered u/s 12A of the Act vide order No. DIT(E)/6347/8E/79/81-82 dated 30.09.1989. The Ld. A.R submitted that the assessee

THE INSTITUTE OF INDIAN FOUNDRYMEN ,KOLKATA vs. ITO, WARD- 1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

trust as commercial activity by invoking the proviso to section 2(15) of the Act thereby the denying of exemption u/s11 of the Act. 3. At the outset, the Ld. Counsel for the assessee submitted that the assessee is registered u/s 12A of the Act vide order No. DIT(E)/6347/8E/79/81-82 dated 30.09.1989. The Ld. A.R submitted that the assessee