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

charitable or religious purposes shall furnish a return of such income in the prescribed form and all the provisions of this Act shall, so far as may be, apply as if it were a return required to be furnished under sub-section (1). In this respect, Ld. Counsel referred to para 3 of CBDT Instruction (supra), wherein it was clarified

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

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’).

9. Section 12A(1)(ba) of the Act provides that the provisions of section 11 and 12 shall apply in relation to income of any trust or institution if the person in receipt of the income has furnished the return of income for the previous year in accordance with the provisions of sub-section (4A) of section 139 i.e. within

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

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. 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 for the purpose of compliance of sub-section (4A) of the said section in respect of furnishing of return of income. 7.1. Assessee in the present case has filed

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

charitable institution and granted exemption under section 11." 8. Further reliance is also placed by the assessee on the decision of Hon'ble Gujarat High Court in the case of Association of Indian Panelboard Manufacturer Vs. DCIT (2023) 157 taxmann.com 550 (Gujarat) order dated 21st march, 2023. 9. As regards the delay in filing Form No.10B, the same was filed

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

charitable or religious purposes shall furnish a return of such income in the prescribed form and all the provisions of this Act shall, so far as may be, apply as if it were a return required to be furnished under sub-section (1). In this respect, ld. Counsel referred to para 3 of CBDT Instruction (supra), wherein it was clarified

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

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. 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 7 I.T.A No. 1105/Kol/2017 M/s. Calcutta Cricket & Football Club 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 and drinks to the members

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

9. After hearing both the parties and perusing the record, we find that in the present case, the AO initiated proceedings U/Sec. 201(1)/201(1A) of the Act against the assessee for non deduction of TDS on wharfage charges paid to KPT and held that the assessee is in default and charged interest by an order

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:

139 taxmann.com 121 of the Hon’ble Kolkata Tribunal, wherein it has been held that the CCIT was not empowered to condone the delay for application u/s. 10(23C), he held the application filed in Form No. 10AB u/s. 80G(5)(iii) of the Act as not maintainable as the Circular No. 6/2023 dated 24.05.2023 of the CBDT does

JERMEL'S ACCADEMY,SILIGURI vs. I.T.O., WARD - 1(4), , SILIGURI

In the result, the appeal filed by the assessee is allowed as per the directions mentioned above

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

139(1) nor the appellant has furnished any documentary evidence that the appellant trust is eligible for exemption u/s. 11(1)(A) of the I.T.Act. Therefore, in the prevailing circumstances of the case, I find no infirmity in the action of the AO of denying exemption claimed by the appellant u/s. 11(1)(A) of Rs.3,98,75,551/-Consequently

DREAMLAND EDUCATION SOCIETY,HOOGHLY vs. ACIT, CIR-2, HOOGHLY, HOOGHLY

In the result the appeals of the assessee are allowed for statistical purposes

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 489-495/Kol/2016 Assessment Years : 2005-06 To 2011-12

charitable in nature and not incidental to the activities of the Assessee society. Therefore, the claim for deduction of those sums were disallowed by the AO. 9. The AO adopted the status of the assessee as AOP in terms of the provision of section 2(31) r.w.s. 2(7) of the Act. The AO was given the following findings with

M/S SIKAR ZILLA WELFARE TRUST ,KOLKATA vs. ITO, WARD-1(3), EXEMPT, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm M/S Sikar Zilla Welfare Income Tax Officer, Trust Ward 1(3), Exempt 1A, Sikar Bhawan, Vs. Ashutosh Dey Lane, Kolkata-400071 Kolkata-700006 (Appellant) (Respondent) Pan No. Aadts3808D Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Gautam Patra, Cit Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 28.08.2024

139(1) of the Act on 22nd August, 2018. The assessee claimed exemption under Section 11 of the Act but CPC denied the exemption because audit report on From10B was e-filed belatedly on 23rd March, 2020, i.e., after filing of income tax return. The assessee also filed a condonation petition under Section 119(2)(b) to learned Pr. Chief

M/S CALCUTTA CRICKET & FOOTBALL CLUB,KOLKATA vs. ITO, EXEMPTION-1, KOLKATA, KOLKATA

In the result, appeal by the Assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 466/Kol/2016 Assessment Year : 2011-12 M/S. Calcutta Cricket & Football Club -Vs.- I.T.O., Exemption-I, Kolkata Kolkata [Pan : Aaccc 6337 P] (Respondent) (Appellant) For The Appellant : Shri J.P.Khaitan, Sr.Advocate & Shri Manoj Kataruka, Advocate For The Respondent : Shri G.Mallikarjuna, Cit(Dr) Date Of Hearing : 01.08.2016. Date Of Pronouncement : 05.08.2016. Order Per N.V.Vasudevan, Jm

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 and drinks to the members. By an order dated December 3, 2007 passed under

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