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 or religious purposes as per Farm 10B being Rs. 3,15,47,608 and statutory accumulation at Rs. 4877589, the total returned income would be NIL and in place of demand the assessee would be entitled to refund. 5. Your assessee humbly requests for an early action on the part of your goodself in rectifying u/s 154 the aforesaid

HANUMAN SEVA CHARITABLE TRUST,KOLKATA vs. ADIT, ITD, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 727/Kol/2024 Assessment Year: 2020-2021 Hanuman Seva Charitable Trust,……………Appellant 249/H, New G.T. Road, Liluah, Howrah-711204 [Pan:Aaath8190A] -Vs.- Assistant Director Of Income Tax,………….Respondent Centralized Processing Centre, Income Tax Department, Bengaluru, Post Bag No. 2, Electronic City Post Office, Bengaluru-560500, Karnataka Appearances By: Shri N. Kaushik, A.R., Appeared On Behalf Of The Assessee Shri Arun Kumar Meena, Addl. Cit, Sr. D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: July 02, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

Charitable Trust. In this affidavit, it has been deposed that he was advised by the Tax Consultant to file a rectification application under section 154

FATHER LEBLOND TRUST,DARJEELING vs. CPC, BENGALURU, BENGALURU

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

154 dated 05/09/2020 was dismissed. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 4. Rival submissions were heard and the record and the submissions made have been examined. It was submitted by the Ld. AR that the trust is approved under section 12A of the Act from

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

SRI S L DUGAR CHARITABLE TRUST,KOLKATA vs. ITO, WARD 1(3), EXEMPT, , KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

154 of the Act, dated 08.04.2023. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. That the Order passed u/s 250 is bad in law as well as on facts of the case. I.T.A. No.: 1006/KOL/2025 Assessment Year: 2021-22 Sri S L Dugar Charitable Trust. 2. The Hon'ble Commissioner of Income

LIFE SAVING SOCIETY OF INDIA,KOLKATA vs. I.T.O. (EXEMPTION), WARD - 1(4), KOLKATA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2365/Kol/2024 Assessment Year: 2014-2015 & I.T.A. No. 2366/Kol/2024 Assessment Year: 2015-2016

charitable purposes. The assessee filed an application for registration under section 12A(a) of the Income Tax Act, 1961 in Form No. 10A on 26.03.2018 and the Trust was granted registration by the ld. CIT(Exemptions), Kolkata vide order dated 31.08.2018. The assessee-Trust filed its returns of income for the assessment years

LIFE SAVINGS SOCIETY OF INDIA,KOLKATA vs. I.T.O., (EXEMPTION), WARD - 1(4), KOLKATA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2365/Kol/2024 Assessment Year: 2014-2015 & I.T.A. No. 2366/Kol/2024 Assessment Year: 2015-2016

charitable purposes. The assessee filed an application for registration under section 12A(a) of the Income Tax Act, 1961 in Form No. 10A on 26.03.2018 and the Trust was granted registration by the ld. CIT(Exemptions), Kolkata vide order dated 31.08.2018. The assessee-Trust filed its returns of income for the assessment years

BRITANNIA INDUSTRIES LTD,KOLKATA vs. DCIT, CIR-7(1), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 461/Kol/2023 Assessment Year: 2018-19 Britannia Industries Ltd. Dy. Cit, Circle-7(1), Kolkata 5/1A, Hungerford Street Vs Shakespeare Sarani Kolkata - 700017 [Pan: Aabcb2066P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kush Kanodia, A/R Revenue By : Shri Subhendu Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 19/10/2023 घोषणा क" तारीख /Date Of Pronouncement: 14/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Above Captioned Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 24/03/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. For That On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Failed To Appreciate That The Appellant Had Suo Moto Computed & Disallowed Sum Of Rs.14,10,610/- Which Inter Alia Included Sum Of Rs.14,19,009/- Computed In Terms Of Rule 8D(2)(Ii) Being 1% Of The Value Of Tax Free Investments & Therefore The Ao Had Factually Erred In Holding That The Aforesaid Voluntary Disallowance Represented Disallowance Offered By Way Of Direct Expenditure U/S 14A Read With Rule 8D(2)(I) & Thereby Wrongly Computed Further Disallowance Of Rs.13,32,000/- In Terms Of Rule 8D(2)(Ii).

charitable trusts, by observing as follows :- "60. We fail to find any merit in this action of ld. AO which has been subsequently confirmed by ld. CIT(A) for the reason that CSR expenses incurred by the assessee already stands disallowed in the computation of income. Now, Section 80G of the Act comes into play if any of the donations

CALCUTTA NEW SCHOOL SOCIETY,KOLKATA vs. ITO, WARD 1(1), EXEMPT, , KOLKATA

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

charitable trust, filed its return of income but it was not accepted by CPC, which added a significant amount to the total income and raised a demand. The assessee sought rectification under Section 154

PARAMARTH SADHAK SANGH ,KOLKATA vs. ADIT(E) CIR -2/NOW ITO(EXEM), WARD - 1(4), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy) Assessment Year: 2010-11 Paramarth Sadhak Sangh……..………………....…………..……………...……..….…….........Appellant P-113, New Raipur Road (E) Kolkata – 700 084 [Pan : Aaatp 4767 F] Vs. Adit (E), Circle-2/ Now I.T.O. (Exem), Ward-14, Kolkata….……………............Respondent

Charitable Trust v. Union of India [1992] 193 ITR 95, the hon'ble Delhi High Court held that as per the provisions of section 143(1) (a) of the Act the Assessing Officer could allow or disallow only such claims which were admissible/inadmissible on the basis of the returns and documents accompanying the return. It was also held that

DAROGA FAMILY FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, assessee's appeal is allowed for statistical purposes

Bench: Dr. Manish Borad & Pradip Kumar Choubey

charitable Trust filed its return of income on 02.11.2021 though the due date was 15.03.2022 in which it has been mentioned that Form-10B has been filed. Later on, u/s 154 of the Act it has been found suo moto that Form-10B has not been filed hence, exemption has been denied. The contention of ld. Counsel for the assessee

PASSPORT JEANS PVT LTD ,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, the appeal of assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

154 of the Act and is also appealable under section 246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

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

154 of the Act and is also appealable under section 246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

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

154 of the Act and is also appealable under section 246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

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

154 of the Act and is also appealable under section 246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

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

154 of the Act and is also appealable under section 246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

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

154 of the Act and is also appealable under section 246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

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

154 of the Act and is also appealable under section 246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification