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

5. Further, assessee has relied upon a circular which mentions filling of return u/s 139 of the Act. In this connection, it is stated that the provision of the Act is very clear in this regard. For the sake of clarity the relevant provisions are reproduced below: Conditions for applicability of sections 11 and 12. 12A.(1) The provisions

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’).

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 under this Act without giving effect

NITDAA FOUNDATION,KOLKATA vs. CIT(E), KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishranitdaa Foundation, Commissioner Of Income Fe 261, Sector-Iii, Salt Lake, Tax (Exemption), Kolkata, Vs West Bengal -700106 10B, Middleton Row, (Pan: Aadtn2308K) West Bengal - 700071 (Appellant) (Respondent)

charitable trust or is registered under the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding to that Act in force in any part of India or under section 25 of the Companies Act, 1956 (1 of 1956), or is a University established by law, or is any other educational institution recognised by the Government

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(3)(i) of the Income Tax Act, 1922. (b) Decision of the Hon’ble Bombay High Court

PRAMEYA FOUNDATION,KAIKHALI BOINCHBERIA vs. CIT (EXEMPTION) , KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraprameya Foundation, Cit (Exemption), Kolkata, Vill- Boinchberia, Po- Kaikhali Income Tax Office, 10B, Falta Boinchberia, Falta South, Vs Middleton Road, 24 Parganas - 743503 Kolkata - 700071 (Pan: Aadtp0927G) (Appellant) (Respondent)

139 taxmann.com 121, wherein the Hon’ble Tribunal while adjudicating the issue of similar provisions of due date u/s 10(23C) of the Act, after placing reliance on various decisions of the Hon’ble Supreme Court and that of Hon’ble High Court has held that the adjudicating authorities under the Income-tax Act are quasi-judicial authorities and they

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

5 and 7 are dismissed. 7.5 In Ground of Appeal No.6[As per Para 3 above] 7.5.1 In this ground of appeal, the appellant has claimed that it was not mandatorily required to file a return under section 139(1), as it did not have any taxable income during the year and the return under this section

HAYDEN HALT INSTITUTE,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2024-25

139 taxmann.com 121, he held that the application filed in Form No. 10AB, under section 80G(5)(iii) of the Act was non maintainable and the Circular No. 6 of 2023, dated 24.05.2023 issued by the CBDT, also did not extend the benefit of extension of due date to 30.09.2023 to cases under Section 80G(5

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

BHABAR BHABANI MANDIR PUBLIC TRUST,WEST BENGAL BURDWAN vs. CIT EXEMPTION , KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishrabhabar Bhabani Mandir Public Cit (Exemption), Kolkata, Trust, Income Tax Office, 10B, Kalna Saspur Kalna, Purba Vs Middleton Road, Bardhaman - 713409 Kolkata - 700071 (Pan: Aadtb5275B) (Appellant) (Respondent)

139 taxmann.com 121, wherein the Hon’ble Tribunal while adjudicating the issue of similar provisions of due date u/s 10(23C) of the Act, after placing reliance on various decisions of the Hon’ble Supreme Court and that of Hon’ble High Court has held that the adjudicating authorities under the Income-tax Act are quasi-judicial authorities and they

AGARWAL SABHA ,ULUBARI, GUWAHATI vs. CIT(EXEMPTION), KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraagarwal Sabha, Cit (Exemption), Kolkata, H.No. 92A, Saratkunj 10B, Middleton Road, Apartment, Mill Road, Ulubari, Vs Kolkata - 700071 Guwahati (Pan: Aalaa5893M) (Appellant) (Respondent)

trust but no exemption was claimed prior to 01.04.2021. On perusal of the income and expenditure accounts for the year ended 31.03.2021 it was seen that the assessee had incurred expenses on account of Jan Seva Expenses of Rs. 20,000/- which established the fact that the activities of the assessee had already commenced

THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICIAL SCIENCE,KOLKATA vs. CIT(EXEMPTION) , KOLKATA

In the result, appeal of the assessee is allowed

5[Explanation.—Any amount cr Any amount credited or paid, out of income referred to in clause (a) edited or paid, out of income referred to in clause (a) or clause (b) of sub-section (1), read with the Explanation to that sub section (1), read with the Explanation to that sub-section, which is section, which is not applied

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

LOYOLA CHARITABLE SOCIETY,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/EXM45/2023-24/1061357388(1) dated 22.02.2024, whereby the provisional certificate issued to the assessee was also cancelled. 2. Grounds of appeal raised by the assessee read as under: 1 Loyola Charitable Society “1. For that on the facts and circumstances of the case

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

5. In view of the discussion (supra) and consistent with the view taken by this Tribunal in the case Bangarh Educational Welfare Trust vs. ITO (Exemptions), we allow the benefit of Section 11 of the Act to the assessee Suresh Amiya Memorial, Trust; A.Y. 2020-21 as claimed in the income tax return. Accordingly, the effective grounds raised

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

5. Rival submissions were heard, the paper book filed and the submissions made have been examined. As regards the delay in filing the appeal before the Ld. Addl./Joint CIT(A), the assessee has filed an affidavit of Shri Sunil Kumar Jalan (CS), the contents of which are as under: “I, Sunil Kumar Jalan, (CS) and A/R aged about

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

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

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]

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

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