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\nallowed for statistical purposes

charitable trust running an educational\ninstitution and not engaged in any business activity so as to attract the\nprovisions of section 44AB.\n4. That the appellant craves leave to add, alter or delete all or any of the\ngrounds of appeal.\"\nIII. ITA No. 2750/KOL/2025:\n“1. (a) For that the Ld. CIT(A) ought to have held 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

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

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

charitable trust running an educational\ninstitution and not engaged in any business activity so as to attract the\nprovisions of section 44AB.\n4. That the appellant craves leave to add, alter or delete all or any of the\ngrounds of appeal.”\nIII. ITA No. 2750/KOL/2025:\n“1. (a) For that the Ld. CIT(A) ought to have held that

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

charitable trust running an educational\ninstitution and not engaged in any business activity so as to attract the\nprovisions of section 44AB.\n4. That the appellant craves leave to add, alter or delete all or any of the\ngrounds of appeal.”\nIII. ITA No. 2750/KOL/2025:\n“1. (a) For that the Ld. CIT(A) ought to have held that

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