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

Charitable Trust ITA по. 953/ KOL/\n2015 dated 10.01.2018, wherein it has been held that the\nassessment proceedings which are pending in appeal before the First\nAppellate Authority should also be deemed to be assessment\nproceedings pending before the Assessing Officer within the meaning\nas envisaged under the first proviso to section 12A and therefore the\nappellant was entitled

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 ITA по. 953/ KOL/\n2015 dated 10.01.2018, wherein it has been held that the\nassessment proceedings which are pending in appeal before the First\nAppellate Authority should also be deemed to be assessment\nproceedings pending before the Assessing Officer within the meaning\nas envisaged under the first proviso to section 12A and therefore the\nappellant was entitled

PANCHAJANYA TRUST,KOLKATA vs. ITO, (EXEMPTION), WARD-1(4), KOKLATA, KOLKATA

In the result, the appeal of the Assessee is allowed and the appeal of the Revenue is dismissed

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1841/Kol/2017 ("नधा"रणवष" / Assessment Year: 2014-15)

section 14 of the Act. 8. In CIT v. Janaki AmmalAyya Nadar Trust [1985] 153 ITR 159 (Mad.), it was held that payment of tax is necessary to preserve the property of the trust when a demand is lawfully made. Therefore, the expenditure incurred by way of payment of tax out of the current year's income

ITO(E), WD-1(4), KOLKATA, KOLKATA vs. PANCHAJANYA TRUST, KOLKATA

In the result, the appeal of the Assessee is allowed and the appeal of the Revenue is dismissed

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1841/Kol/2017 ("नधा"रणवष" / Assessment Year: 2014-15)

section 14 of the Act. 8. In CIT v. Janaki AmmalAyya Nadar Trust [1985] 153 ITR 159 (Mad.), it was held that payment of tax is necessary to preserve the property of the trust when a demand is lawfully made. Therefore, the expenditure incurred by way of payment of tax out of the current year's income

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]

153 ITR 676 (Cal), at page 686 of the Reports, it was held that a members' club did not carry on any business with its members and any surplus from provision of goods and services to the members was not business income. (i) In State of West Bengal Calcutta Club Ltd, (2008) 14 VST 499 (Cal.), at pages

SREEMA MAHILA SAMITY,NADIA vs. D.C.I.T., CIRCLE-NADIA, NADIA

In the result, the appeal of the assessee is dismissed

153 (Viskha-Trib) and argued that micro finance activity is a charitable activity and socio-economically weaker sections of the society. He further submits that the AO has no power to deny the right of claim of exemption u/s. 11 of the Act, in view of the fact that the assessee trust

KALYAN EDUCATIONAL SOCIETY,KOLKATA vs. C.I,T ,DURGAPUR, DURGAPUR

In the result, the appeal of assessee is partly allowed and for statistical purpose

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

153 Rs.1,23,11,500 Building Rs.12,88,59,040 Rs. 1,95,60,525 6. According to the Ld. AR, the investment in land and building was made for setting up of a new educational institute namely, Camellia Institute of Polytechnic and he brought to our notice that initially the assessee society was having only one educational institution namely

KALYAN EDUCATIONAL SOCIETY,KOLKATA vs. C.I,T ,DURGAPUR, DURGAPUR

In the result, the appeal of assessee is partly allowed and for statistical purpose

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

153 Rs.1,23,11,500 Building Rs.12,88,59,040 Rs. 1,95,60,525 6. According to the Ld. AR, the investment in land and building was made for setting up of a new educational institute namely, Camellia Institute of Polytechnic and he brought to our notice that initially the assessee society was having only one educational institution namely

WEST BENGAL MUNICIPAL,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result the appeal of the assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 2265/Kol/2016

153 Hon’ble ITAT, Amritsar took the view that held where the trust deed provided that the trust fund on dissolution would vest in the State Government then such a trust cannot be said to be charitable. Following the said ruling, he denied registration to the Assessee u/s.12AA of the Act. 4. The C.I.T.(Exemption) also referred to the provision

ACIT, CC-2(1), KOL, KOLKATA vs. SHALIMAR HATCHERIES LIMITED, KOLKATA

In the result, the appeal of the Revenue is allowed and the Cross Objection filed by the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17Th Floor, Everest House, Kolkata-700071 [Pan: Aadcs6537J] - A N D - C.O. No. 13/Kol/2023 (In I.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Shalimar Hatcheries Ltd.,..................Cross Objector 46C, Chowringhee Road, Park Street, Kolkata-700071 [Pan: Aadcs6537J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue

153 taxmann.com 244 (Bombay) – Order dated 08.08.2023; (viii) Ferrous Infra Pvt. Ltd. –vs.- DCIT- 63 taxmann.com 201 (Delhi)- Order dated 21.05.2015. Sr. 1 to 8 (index) 5 Assessment Year: 2012-2013 & C.O. No. 13/KOL/2023 (in ITA No. 546/KOL/2023) Shalimar Hatcheries Ltd. The copies of these decisions have been filed before us as discernable from the above Index. 9. We have