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

charitable\" in nature falling under section 2(15), and\ntherefore the surplus generated should not be treated as Business Income.\nI am unable to agree with the submissions of the appellant. The appellant\nhas, by its own admission, had not obtained registration under section\n12AA/12AB. In the absence of such regular registration, the income of the\nappellant cannot be brought

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\" in nature falling under section 2(15), and\ntherefore the surplus generated should not be treated as Business Income.\nI am unable to agree with the submissions of the appellant. The appellant\nhas, by its own admission, had not obtained registration under section\n12AA/12AB. In the absence of such regular registration, the income of the\nappellant cannot be brought

PATTON INTERNATIONAL LIMITED,KOLKATA vs. PCIT-1, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18 M/S. Patton International Principal Commissioner Of Ltd., C/O Jain Vinod K & Income-Tax, Kolkata-1. Associates, 41A, A. J. C. Vs Bose Road, Diamond . Prestige Nirman, 6Th Floor, Suite No.613, Kolkata- 700017 (Pan: Aabcp7901M) (Appellant) (Respondent)

Charitable Trust was made and no Certificate u/s 80G and payment proof was found in the assessment record. Hence, claim of deduction of Rs.3.76 crore {50% of (Rs.6.57 crore plus Rs.0.95 crore)} was required to be added back to total income which will result in tax effect of Rs.1,30,12,608/-. (ii) Examination of assessment record revealed that

PCBL LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed the same stating that the CSR donations were not voluntary in nature and hence would not qualify for deduction u/s 80G of the Act. On appeal, the Hon'ble ITAT Kolkata has allowed the same

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(1), KOLKATA, KOLKATA vs. PHILIPS CARBON BLACK LTD , KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed the same stating that the CSR donations were not voluntary in nature and hence would not qualify for deduction u/s 80G of the Act. On appeal, the Hon'ble ITAT Kolkata has allowed the same

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD., KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed the same stating that the CSR donations were not voluntary in nature and hence would not qualify for deduction u/s 80G of the Act. On appeal, the Hon'ble ITAT Kolkata has allowed the same

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed the same stating that the CSR donations were not voluntary in nature and hence would not qualify for deduction u/s 80G of the Act. On appeal, the Hon'ble ITAT Kolkata has allowed the same

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed the same stating that the CSR donations were not voluntary in nature and hence would not qualify for deduction u/s 80G of the Act. On appeal, the Hon'ble ITAT Kolkata has allowed the same

NIR IDEAL HOME FOR MENTALLY RETARDED AND ASSOCIATED DISABILITY,HAROA vs. ITO, WARD 1(1), EXEMPT, , KOLKATA

Accordingly the grounds raised by the appellant in this regard are dismissed”

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1376/Kol/2025 Assessment Year: 2022-2023 Nir Ideal Home For Mentally Retarded & Associated Disability,………………..……Appellant Vill. Pilkhana, Haroa, North 24-Parganas-743425, West Bengal [Pan:Aaaan3642G] -Vs.- Income Tax Officer,……………………………....Respondent Ward-1(1), Exemption, Kolkata, (Assessment Unit, Income Tax Department), Income Tax Building, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri Arvind Agrawal, A.R., Appeared On Behalf Of The Assessee Shri Mrinmay Basak, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 28, 2025 Date Of Pronouncing The Order: October 30, 2025 O R D E R

Trust and filed its return of income for the AY 2022-23 declaring income at ‘NIL’. The case of the appellant was selected for the scrutiny under the CASS for the reason “provisional registration obtained under section 80G and large voluntary contributions received”. Though the activities stated in its Memorandum of Association are for charitable purpose. Various clauses

M/S S.KANEHIALALL LOHIA TRUST,KOLKATA vs. I.T.O., WARD-1(4), KOLKATA

In the result, both the appeals of assessee are allowed

Bench: Shri A. T. Varkey, Jm]

trust. 4.5 In view of above administrative & establishment expenses being attributable to earning income - are deductible from gross receipt to determine the net income available for application - for charitable purposes for the purpose of calculation of allowable accumulation of 15% under section 11(1)(a) of the Act. 4.6 Vide the notice u/s 142

M/S S.KANEHIALALL LOHIA TRUST,KOLKATA vs. I.T.O., WARD-1(4), KOLKATA

In the result, both the appeals of assessee are allowed

Bench: Shri A. T. Varkey, Jm]

trust. 4.5 In view of above administrative & establishment expenses being attributable to earning income - are deductible from gross receipt to determine the net income available for application - for charitable purposes for the purpose of calculation of allowable accumulation of 15% under section 11(1)(a) of the Act. 4.6 Vide the notice u/s 142

M/S MERINO INDUSTRIES LTD.,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit-2, M/S Merino Panel Products Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcm5672Q Pcit-2, M/S Merino Industries Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaacc9186C Assessee By : Shri Shyam Sundar Jha, Ar Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 05.02.2025 Date Of Pronouncement : 24.02.2025

142(1) of the Act by the A.O and the reply given by the assessee to the Assessing Officer has been already reproduced (supra). From a perusal of the same it is clear that the A.O had enquired about this specific claim of the assessee i.e. deduction of CSR expenses amounting to Rs. 1.35 crores under Chapter VIA and from

M/S MERINO PANEL PRODUCTS LTD.,KOLKATA vs. PCIT-2, , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit-2, M/S Merino Panel Products Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcm5672Q Pcit-2, M/S Merino Industries Ltd. Aaykar Bhavan, Chowringhee 5, Alexandra Court, 601/1, Chowringhee Road, Kolkata- Square, Kolkata-700069, Vs. 700020, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaacc9186C Assessee By : Shri Shyam Sundar Jha, Ar Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 05.02.2025 Date Of Pronouncement : 24.02.2025

142(1) of the Act by the A.O and the reply given by the assessee to the Assessing Officer has been already reproduced (supra). From a perusal of the same it is clear that the A.O had enquired about this specific claim of the assessee i.e. deduction of CSR expenses amounting to Rs. 1.35 crores under Chapter VIA and from

DCIT(EXAMPTION), CIRCLE - 1(1), KOLKATA, KOLKATA vs. MAA SARASWATI GYAN MANDIR EDUCATION SOCIETY , KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2002/Kol/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Dcit(Exemption), Circle- Vs. Maa Saraswati Gyan Mandir 1(1), Kolkata

section 13. Everything else- is but mere discourse and debate only. Thus, the disputed exclusion from the gross receipts and as not being application of income – is hereby Deleted – on law, as also on facts.” We have gone through the order of ld CIT(A) and noticed that advertisement expenses claimed by assessee is normal and expected for a school

I.T.O(E)-II, KOLKATA, KOLKATA vs. FUTURE EDUCATION RESCARCH TRUST., KOLKATA

In the result, assessee’s CO is dismissed as infructuous

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi & C.O.No.69/Kol/2013 (A/O Ita No.1031/Kol/2013) Assessment Year:2009-10

142 is very clear that the legislature has clearly contemplated that in a case, where the whole or part of the relevant income is not exempted under Section 11 by virtue of violation of Section 13(1)(d) of the Act, tax shall be levied on the relevant income or a part of the relevant income at the maximum marginal

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

trust and in such circumstances the A.O. be directed to reframe the assessments on the basis of new set of audited accounts. 9) That, therefore, as the order of Ld. C.I.T.(A) is ab initio void and null in law, the same should be quashed and the A.O. be directed to reframe the assessment after giving effect to registration

SRI RAMKRISHNA SAMITY,SILIGURI vs. D.C.I.T.CIR - 2,SILIGURI, SILIGURI

In the result, the appeals of the assessee are partly allowed

Bench: : Shri Mahavir Singh & Shri M. Balaganesh

142 / 13 /2014-TPL which is reproduced hereinbelow for the sake of convenience :- Para 8 – Applicability of the registration granted to a trust or institution to earlier years Para 8.2 Non-application of registration for the period prior to the year of registration caused genuine hardship to charitable organizations. Due to absence of registration, tax liability is fastened even though they

APEEJAY TRUST,KOLKATA vs. I.T.O. (EXEMPTION), WARD-1(4), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey & Shri Manoj Kumar Aggarwal, Am]

charitable purposes for the purpose of calculation of allowable accumulation of 15% under section 11(1)(a) of the Act. Apeejay Trust, AY 2013-14 4.6 Vide the notice l1/s 142