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

trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2. shall, if the total income in respect of which he is assessable as a representative assessee (the total income for this purpose being computed

ST JOSEPH'S CONVENT CHANDANNAGAR EDUCATINAL SOCITY.,KOLKATA vs. J.C.I.T. (OSD), CIR- 2,HOOGHLY, HOOGHLY

In the result, the appeal of the assessee is allowed

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

139 ITR 913 (Cal) wherein it was held that :- Donation having been made to another trust under belief that donee was charitable trust and the Tribunal found the donee trust to be charitable , assessee was entitled to exemption under section 4

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’).

section 12A(1)(ba) of the Income Tax Act 1961 clearly mandates that in order to be eligible for exemption return of income has to be filed within the time allowed u/s 139(4A) of the Act.” 1 I.T.A. No.241/Kol/2023 Assessment Year: 2020-21 Debendra and Rohini Memorial Trust 3. The sole issue taken by the revenue in this appeal

M/S. TEGA INDUSTRIES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri George Mathan & Shri Rakesh Mishra

charitable trusts which have been approved under section 80G(6)(vi) and unlike sub-clauses (iiihk) and (iiihi), there is no restriction or prohibition set out in the said sub-clause denying deduction under section 80G for CSR contributions. [Para 13]” 7.2. It is further noticed that CSR expenditure is an obligation of the company specified in section

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

In the result, all the 3 appeals filed by the Assessee are partly

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

charitable trust running an educational institution and not engaged in any business activity so as to attract the provisions of section 44AB. 4. That the appellant craves leave to add, alter or delete all or any of the grounds of appeal." III. ITA No. 2750/KOL/2025: “1. (a) For that the Ld. CIT(A) ought to have held that the penalty

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

section according to which no adjustment shall be made unless an intimation is given to the assessee for the adjustment proposed to be made. 3. Brief facts of the case are that assessee is a Trust registered u/s. 12AA of the Act. Assessee is running an educational institution in the name of Camellia School of Engineering & Technology at Nadibhag, Post

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

139(4) on 31.03.2021 declaring total income at NIL and Form No. 10B was filed on 30.03.2021whereas the extended due date for filing the return of income was 15.02.2021. Ld. Assessing Officer, CPC vide order dated 24.12.2021 passed under section 143(1) assessed and computed the total income of the assessee-Society at Rs.6,22,12,809/- being

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

Charitable Trust. when we refer to the amendment brought in section 12(1)(ba) which now incorporates the time allowed in sub-section (1) or sub-section (4) of section 139

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

M/S THE PHILANTHROPIC SOCIETY OF THE ORTHODOX CHURCH,KOLKATA vs. DDIT (EXEMPTIONS)-1, KOLKATA, KOLKATA

In the result, appeal of the assessee stands allowed

Bench: Shri Waseem Ahmed & Shri K.Narsimha Charyassessment Year:2011-12

sections of s. 139, sub-s. (1) and sub-s. (4) of s. 139 have to be read together and, on such a reading, the inevitable conclusion is that a return made within the time specified in sub-s. (4) has to be considered having been made within the time prescribed

RADHARAMAN JEW TRUST FUND,KOLKATA vs. ITO, WARD-43(3), KOLKATA, KOLKATA

In the result the appeal of the assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm] I.T.A No. 1632/Kol/2016 Assessment Year : 2011-12

charitable or religious purposes or in part only for such purposes. 2. Return under section 139(48) is required to be filled by a political party if the total income without giving effect to the provisions of section 139( 4A) exceeds the maximum amount which is not chargeable to income tax. 3. Return under section 139( 4C) is required

M/S MCC PTA INDIA CORPN. PVT. LTD.,PURBA MEDINIPUR vs. ACIT, CIR-59, TDS, KOLKATA, KOLKATA

In the result, the appeals filed by the Assessee are allowed

139 (Guj). The revenue’s appeal against the judgment of Hon'ble Gujarat High Court was dismissed by Hon'ble Supreme Court in CIT v. Gujarat Maritime Board (2007) 295 ITR 561 (SC). 5. In such circumstances, we are of the view that Kolkata Port Trust is a charitable institution entitled for registration under section

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

4. That in view of the aforesaid facts it is requested that the Application of Income accepted in the Intimation in Suresh Amiya Memorial, Trust; A.Y. 2020-21 pages 23 and 24 be incorporated in the corresponding Row of page 14 and thereby the mistake apparent from the record be rectified. The income applied to charitable or religious purposes

MADHAV PRASAD PRIYAMVADA BIRLA APEX CHARITABLE TRUST,KOLKATA vs. ITO, WARD 1(4), EXEMPTION, KOLKATA

The appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 536/Kol/2024 Assessment Year: 2018-2019 Madhav Prasad Priyamvada Birla Apex Charitable Trust,.……………………..….Appellant Birla Building, 9/1, R.N. Mukherjee Road, Kolkata-700001 [Pan:Aaatm7631F] -Vs.- Income Tax Officer,……………………….…….Respondent Ward-1(4), Exemptions, Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri Akkal Dudhwewala, A.R., Appeared On Behalf Of The Assessee Shri S. Datta, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : April 09, 2024 Date Of Pronouncing The Order : April 09, 2024 O R D E R

4), Exemptions, Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances by: Shri Akkal Dudhwewala, A.R., appeared on behalf of the assessee Shri S. Datta, CIT, D.R., appeared on behalf of the Revenue Date of concluding the hearing : April 09, 2024 Date of pronouncing the order : April 09, 2024 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The assessee

ANANDILALL PODDAR CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION, KOLKATA

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

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year:

section 80G(5)(iii) of the Income tax Act, 1961 (hereinafter referred to as the “Act”) vide DIN No. ITBA/EXM/F/EXM45/2023-24/1060767878(1) dated 11.02.2024. 2. Grounds of appeal raised by the assessee read as under: “1. That the order passed by the learned Commissioner of Income Tax (Exemption) is bad in law and contrary to the provisions of law and facts

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

139 of the Act, the assessee has complied with the conditions provided in sub-clause (b) and (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

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]

section 251(l)(a) of the Act, the Id. CIT(A) in disposing the appeal against order of assessment has the power to confirm, reduce, enhance or annul the assessment, therefore, though, it was not possible to entertain the audit report while 4 I.T.A. No. 955/Kol/2024 Assessment Year: NA Parrot Dipankar Charitable Trust. processing the return

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

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

139(4A) claiming exemption under section 11, was made subject matter of proceedings under section 147 for the purpose of bringing to tax, the surplus of Rs.6,67,907/- (before deduction of expenses/overheads debited to the Income and Expenditure account in respect of provision of food 4 I.T.A No. 1105/Kol/2017 M/s. Calcutta Cricket & Football Club and drinks to the members

M/S. MUNNILAL & DHURIDEVI BAID CHARITABLE TRUST ,KOLKATA vs. ITO (EXEMPTION), WARD - 1(4), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap, Hon’Ble Vice -] I.T.A. No. 1500/Kol/2018 Assessment Year : 2016-17 M/S. Munnilal & Dhuridevi Baid Chritable Trust.............................…………………Appellant 4, Ho Chi Minh Sarani, 2Nd Floor, Suit No. 2F, Jeevan Deep, Kolkata – 700 071. [Pan : Aaatm 7374 D] Ito (Exemption) Ward 1(4), Kolkata...................……………………………………....Respondent 10B, Middleton Row, 6Th Floor, Kolkata – 700 071. Appearances By: Shri Rajesh Kumar Duggar, Fca Appearing On Behalf Of The Assessee. Shri Alok Nag, Addl. Cit, Sr. Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : October 23, 2018 Date Of Pronouncing The Order : October 31, 2018 Order This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit (Appeals) – 25, Kolkata Dated 27.04.2018 & The Grounds Raised Therein By The Assessee Read As Under: “1. For That The Ld. Cit(A) Erred In Law & Facts Allowing The Appeal Statistically ‘Since He Gave The Direction To The Ao To Verify The Claim Of The Appellant As Per Provisions Of Section 11 Of The Act’ Without Paying Attention To The Fact That The Order Appealed Has Been Passed Under Section 143(1) Of The Act & The Provisions Of Section 250(6) Of The Act. 2. For That The Ld. Cit(A) Erred In Law & Facts Allowing The Appeal Statistically ‘Since He Gave The Direction To The Ao To Verify The Claim Of The Appellant As Per Provisions Of Section 11 Of The Act’ Not Appreciating The Provisions Of Section 143(1) Of The Act Though Adjustments Mentioned In The Said Section Do Not Cover The Adjustment Made, Further Before Proceeding To The Said Adjustment Proviso To Section 143(1) Requiring Intimation To Be Given To Appellant Was Not Complied.”

4. I have heard the arguments of both the sides and also perused the relevant material available on record. As rightly contended by the learned counsel for the assessee, the scope of adjustments permissible u/s 143(1) is limited and while computing the total 3 I.T.A. No. 1500/Kol/2018 A.Y. 2016-17 M/s. Munnilal Dhuridevi Baid Charitable Trust income