JOYGOPALPUR YOUTH DEVELOPMENT CENTRE,SANDESHKHALI vs. ITO, WARD 1(1)(EXEMPTIONS), KOLKATA

In the result, both appeals of the assessee are allowed

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

section 13(3). In response to the notice u/s 142(1) dated 22.01.2021, the assessee submitted Bank Statement and stated that the assessee has pointed out the mistake made by the accountant and accordingly, the accountant has rectified the same in revised Form 10B by removing the names mentioned in the Original Form 10B. The Assessing Officer completed the assessment

S D RAI PRAYAS EDUCATIONAL TRUST ,KOLKATA vs. ASSESSMENT UNIT WARD 50(1) , KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2020-21 S D Rai Prayas Educational Trust……………..……….….……….……Appellant Flat No.Ge Building No.11, Brijdham Housing Complex, Canal Street, Vip Road, Shree Bhumi, North 24 Parganas, Kol-700048.. [Pan: Aavts2993M] Vs. Assessment Unit Ward-50(1), Kolkata …………..…….....……...…..…..Respondent

144B of the Act making addition of Rs.77,56,664/-under the head as income from other sources and penalty proceedings u/s 274 r.w.s 270A of the IT Act were also initiated on this issue. 3. Aggrieved by the said intimation order, the assessee preferred appeal before the ld. CIT(A) but failed to succeed as the appeal

SWABHUMI FOUNDATION ,NORTH TWENTY FOUR PARGANAS vs. DCIT, CIRCLE 1(1), EXEMPTION, , KOLKATA

In the result, the appeal of the assessee is allowed for statistical\npurposes

charitable trust and\nruns a school in the name of DPS North Kolkata. The assessee filed its\nreturn of income for A.Y. 2018-19 on 27.10.2018, declaring total income\nas Nil. The case of the assessee was selected for complete scrutiny and\nnotices u/s 143(2) & 142(1) of the Act were issued, which were duly\ncomplied with. The assessment

GLOBAL ALUMNI ASSOCIATION OF BENGAL ENGINEERING AND SCIENCE UNIVERSITY,SHIBPUR vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 852/Kol/2024 Assessment Year: 2018-19

144B of the Act vide order dated 21st April, 2021. Global Alumni Association of Bengal Engineering and science University; A.Y. 2018-19 2. The assessee has raised following grounds of appeal:- “1. That the Ld. Commissioner of Income-tax (Exemption), Kolkata was wrong in holding the Assessment Order dated 21/04/2021 passed u/s 143(3) as allegedly erroneous and prejudicial