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

section 10(23C)(vi) of the Act vide No. CCIT-III/Kol/10(23C)(vi)/13-14/246 dated 16.01.2014. 5.1 The assessee-trust was established with the objects of public & charitable purposes. The assessee was also running school under the name & style of ‘Calcutta Public School’ in Kolkata & Ranchi. 6. The background of the case is that a survey operation was conducted

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

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

section 12AA requires that the activities of the Trust must be genuine and being conducted in consonance with the objects of the Trust. The ld.AR of the assessee drew our attention to page no-419 of the paper book and argued that the Hon’ble High Court of Punjab & Haryana while disposing of the issue in hand relied

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]

133A of the Act was conducted on 04.12.2015 at the premises of M/s Quadeye Securities Pvt. Ltd. (QSP for short). During the course of survey operation, a statement of the Director of QSP, Shri Dinesh Kumar Agarwal under oath was recorded. It was admitted that QSP is providing accommodation entries to various charitable trust in and outside Kolkata. Accordingly

M/S DR. B. G. MEMORIAL TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result the appeal of the assessee is allowed for statistical purposes

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 366/Kol/2016

133A of the Act conducted on 4.12.2015 in the case of one M/s. Quadeye Securities Pvt. Ltd., by the Investigation Wing, Kolkata. In the course of the survey statement of Shri Dinesh Kumar Agrawal, Director of M/s. Quadeye Securities Pvt. Ltd was recorded. In the said statement he had stated that he had given donation of Rs.50

DCIT, CC-1(3), KOLKATA, KOLKATA vs. M/S. A.R. STANCHEM (P) LTD., KOLKATA

In the result, appeal of the Revenue is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2013-14

133A of the Act, it was prima facie observed that the Trust was not carrying out its activities in accordance with the objects of the Trust. A show cause notice was, therefore, issued by the CIT on 04.12.2015.” 8.3. By invoking section 12AA(3), registration of the said trust was cancelled including the approval granted u/s. 80G. Appeal filed

RADHARAMAN BEHARI TRUST,KOLKATA vs. CIT(EXEMPTION) KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedradharaman Behari V/S. Commissioner Of Income Trust, 13, Roopchand Tax, (Exemptions), 10B, Middleton Row, 6Th Roy Street,Kolkata-007 [Pan No.Aabts 5782 L] Floor, Kolkata-71 .. अपीलाथ" /Appellant ""यथ"/Respondent

charitable objects. It is not the case of the revenue that the cash belonging to the trust had been paid to certain outsiders which had come back to the trust in the form of donations. It is not the case of the revenue that the trustees of the trust had misappropriated the funds belonging to the trust in the instant

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

In the result, the appeal of the assessee is allowed

Bench: : Shri J.Sudhakar Reddy & Shri S.S. Viswanethra Ravi

133A of the Act. During the course of survey operation the revenue allegedly found that the said trust has indulged in money laundering and providing accommodation entry to different individuals and organizations. 4. On perusal of the records of the assessee relating to FY:2013- 14, the respondent found the assessee paid bogus donations amounting

SRIJAN CHARITABLE TRUST,KOLKATA vs. ITO(EXEMPTION) WARD 1(3),, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Srijan Charitable Trust, Income Tax Officer 36/1 A, Srijan House, Elgin (Exemption) Road, Bhawanipur, Vs. Ward 1(3), Kolkata Kolkata-700020 (Appellant) (Respondent) Pan No. Aahts4903K Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 01.09.2025 Date Of Pronouncement: 15.09.2025

Charitable Trust; A.Y. 2011-12 processed under section 143(1) of the Act on 01.02.2013. Thereafter the case of the assessee was reopened u/s 147 of the Act by issuing notice u/s 148 of the Act on 22.02.2016, which was complied with by the assessee by filing the return of income. The statutory notices along with questionnaire were duly issued

SHREE AUTOMOTIVE PRIVATE LTD.,KOLKATA vs. DCIT, CIR-10. , KOLKATA

In the result, appeal of the assessee for AY 2012-13 is allowed and appeal for AY 2013-14 is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

133A of the Act, Shree Automotive Pvt. Ltd. AYs: 2012-13 & 2013-14 it was prima facie observed that the Trust was not carrying out its activities in accordance with the objects of the Trust. A show cause notice was, therefore, issued by the CIT on 04.12.2015.” 8.3. By invoking section 12AA(3), registration of the said trust was cancelled

SHREE AUTOMOTIVE PRIVATE LTD. ,KOLKATA vs. DCIT, KOLKATA

In the result, appeal of the assessee for AY 2012-13 is allowed and appeal for AY 2013-14 is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

133A of the Act, Shree Automotive Pvt. Ltd. AYs: 2012-13 & 2013-14 it was prima facie observed that the Trust was not carrying out its activities in accordance with the objects of the Trust. A show cause notice was, therefore, issued by the CIT on 04.12.2015.” 8.3. By invoking section 12AA(3), registration of the said trust was cancelled

SRI MAYAPUR DHAM PILGRIM AND VISITOR'S TRUST,NADIA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result the appeal by the assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] I.T.A No. 1165/Kol/2016

charitable in nature and that the trust has not violated any law or indulged in money laundering activities. The assessee pointed out that it had issued appeal letters for donation to the institution in question and they have given a donation by bank transfer to the assesse’s account. The assessee submitted that whatever cash collections, the assessee receives from

ACIT, CC-2(1), KOL, KOLKATA vs. SHALIMAR HATCHERIES LIMITED, KOLKATA

In the result, the appeal of the Revenue is allowed and the Cross Objection filed by the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17Th Floor, Everest House, Kolkata-700071 [Pan: Aadcs6537J] - A N D - C.O. No. 13/Kol/2023 (In I.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Shalimar Hatcheries Ltd.,..................Cross Objector 46C, Chowringhee Road, Park Street, Kolkata-700071 [Pan: Aadcs6537J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue

133A was carried out at the premises of M/s. SHG&PH as well as M/s. Herbicure Healthcare Bio-Herbal Research Foundation (in short ‘HHBRF’) because Abhilasha Tradecom Pvt. Limited obtained the accommodation entry from this Institution and issue is involved in ITA No. 132/KOL/2021. In this survey, statement of the Secretary of M/s. SHG&PH was recorded. The Secretary

ABHILASH TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD-3(2), 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

133A was carried out at the premises of M/s. SHG&PH as well as M/s. Herbicure Healthcare Bio-Herbal Research Foundation (in short ‘HHBRF’) because Abhilasha Tradecom Pvt. Limited obtained the accommodation entry from this Institution and issue is involved in ITA No. 132/KOL/2021. In this survey, statement of the Secretary of M/s. SHG&PH was recorded. The Secretary

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

133A was carried out at the premises of M/s. SHG&PH as well as M/s. Herbicure Healthcare Bio-Herbal Research Foundation (in short ‘HHBRF’) because Abhilasha Tradecom Pvt. Limited obtained the accommodation entry from this Institution and issue is involved in ITA No. 132/KOL/2021. In this survey, statement of the Secretary of M/s. SHG&PH was recorded. The Secretary

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

133A was carried out at the premises of M/s. SHG&PH as well as M/s. Herbicure Healthcare Bio-Herbal Research Foundation (in short ‘HHBRF’) because Abhilasha Tradecom Pvt. Limited obtained the accommodation entry from this Institution and issue is involved in ITA No. 132/KOL/2021. In this survey, statement of the Secretary of M/s. SHG&PH was recorded. The Secretary

REACHASIA,KOLKATA vs. ACIT, CIR.-29, 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

133A was carried out at the premises of M/s. SHG&PH as well as M/s. Herbicure Healthcare Bio-Herbal Research Foundation (in short ‘HHBRF’) because Abhilasha Tradecom Pvt. Limited obtained the accommodation entry from this Institution and issue is involved in ITA No. 132/KOL/2021. In this survey, statement of the Secretary of M/s. SHG&PH was recorded. The Secretary

HIRALAL BHANDARI, LEGAL HAIR OF LATE CHAMPALAL BHANDARI,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

133A was carried out at the premises of M/s. SHG&PH as well as M/s. Herbicure Healthcare Bio-Herbal Research Foundation (in short ‘HHBRF’) because Abhilasha Tradecom Pvt. Limited obtained the accommodation entry from this Institution and issue is involved in ITA No. 132/KOL/2021. In this survey, statement of the Secretary of M/s. SHG&PH was recorded. The Secretary

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

133A was carried out at the premises of M/s. SHG&PH as well as M/s. Herbicure Healthcare Bio-Herbal Research Foundation (in short ‘HHBRF’) because Abhilasha Tradecom Pvt. Limited obtained the accommodation entry from this Institution and issue is involved in ITA No. 132/KOL/2021. In this survey, statement of the Secretary of M/s. SHG&PH was recorded. The Secretary