THE INSTITUTE OF INDIA FOUNDRYMEN,KOLKATA vs. ITO, WARD-1(3),EXEMPT, KOLKATA., KOLKATA

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

trust or the fact that it is conducting a hospital.” Thus from all the above it is seen that though the definition of “charitable” purpose under section 2(15) has undergone changes, the principle underlying the same has remained the same. In context of the above, with regard to the “principle of consistency” it would be of relevance here

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO, WARD 1(3), EXEMPTION , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

trust or the fact that it is conducting a hospital.” Thus from all the above it is seen that though the definition of “charitable” purpose under section 2(15) has undergone changes, the principle underlying the same has remained the same. In context of the above, with regard to the “principle of consistency” it would be of relevance here

INDIAN CHAMBER OF COMMERCE. ,KOLKATA vs. DCIT, CIR-1(1), (EXEMPTION), KOLKATA

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

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

trust or the fact that it is conducting a hospital.” Thus from all the above it is seen that though the definition of “charitable” purpose under section 2(15) has undergone changes, the principle underlying the same has remained the same. In context of the above, with regard to the “principle of consistency” it would be of relevance here

INDIAN CHAMBER OF COMMERCE,KOLKATA vs. DCIT,CIR-1(1), (EXEMPTION), KOLKATA. , KOLKATA

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

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

trust or the fact that it is conducting a hospital.” Thus from all the above it is seen that though the definition of “charitable” purpose under section 2(15) has undergone changes, the principle underlying the same has remained the same. In context of the above, with regard to the “principle of consistency” it would be of relevance here

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. I.T.O., WARD - 1(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

trust or the fact that it is conducting a hospital.” Thus from all the above it is seen that though the definition of “charitable” purpose under section 2(15) has undergone changes, the principle underlying the same has remained the same. In context of the above, with regard to the “principle of consistency” it would be of relevance here

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO,WARD-1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

trust or the fact that it is conducting a hospital.” Thus from all the above it is seen that though the definition of “charitable” purpose under section 2(15) has undergone changes, the principle underlying the same has remained the same. In context of the above, with regard to the “principle of consistency” it would be of relevance here

DCIT, CIR-1, KOLKATA, KOLKATA vs. INDIAN CHAMBER OF COMMERCE, KOLKATA

In the result, both appeals of assessee are allowed

Bench: : Shri Waseem Ahmed & Shri S.S. Viswanethra Ravi

trust or the fact that it is conducting a hospital.” Thus from all the above it is seen that though the definition of “charitable” purpose under section 2(15) has undergone changes, the principle underlying the same has remained the same. In context of the above, with regard to the “principle of consistency” it would be of relevance here

DDIT (E) - I,KOLKATA, KOLKATA vs. SASHA ASSOCIATION FOR CRAFT PRODUCTS, KOLKATA

In the result, Revenue’s appeal stands dismissed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09 Ddit(E)-I, 5Th Floor, V/S. Sasha Association For 10B, Middleton Row, Craft Products Kolkata-700 071 Ic, Chahatu Babu Lane, Kolkata-700 014 [Pan No.Aabts 5580 N] .. अपीलाथ" /Appellant ""यथ"/Respondent

charitable or religious institution, any income thereof, if for any period during the previous year - (i)any funds of the trust or institution are invested or deposited after the 28th day of February, 1983 otherwise than in any one or more of the forms or modes specified in sub-section (5) of section 11; or (ii) any funds

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

In the result, the appeal of the assessee is dismissed

sections 11 and 12 of the Act, because registration of a Trust is a condition precedent for claiming benefit u/s. 11(1)(a) of the Act. 17. The ld.AR of the assessee placing his reliance in the case of Ahmedabad Urban Development Authority Vs. DCIT (Exemption) reported

M/S BENGAL SHRISTI INFRASTRUCTURE DEVELOPMENT LIMITED,DURGAPUR vs. ACIT, CIRCLE-2, DURGAPUR, DURGAPUR

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

193 ITR 321 (SC)  CIT vs. JK Charitable Trust (2009) 308 ITR 161 (SC) 4.3. On the issue of deduction of interest u/s 194A of the Act, it was submitted that ADDA was granted registration by the ITAT and hence no tax was required to be deducted at source even as per the order

SMITA S MEHTA,KOLKATA vs. ASST DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 143." See also S.R.F. Charitable Trust v. Union of India [1992] 193 ITR 95 (Delhi). In Circular No. 581 (see [1990] 186 ITR (St.) 2) dated

M/S CREDAI BENGAL,KOLKATA vs. CIT, (EXEMPTIONS), KOLKATA, KOLKATA

In the result, assessee’s appeal allowed

Bench: Shri Waseem Ahmed & Shri K.Narasimha Charyassessment Years:2011-12

charitable and a non-profit making organization. In such circumstances, Rule of Consistency shall apply on the facts and in the circumstances of the instant case. In view of our above detailed submission with relevant evidences, it is prayed before the Hon’ble Bench that the order passed u/s 263 of the Act by the Ld. CIT (Exemption) may kindly

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

section 143(1) (a) of the Act and the same was confined only to such adjustments specifically enumerated in the proviso (i), (ii ) and (iii) of the Act. In the case of S. R. F. Charitable Trust v. Union of India [1992] 193

SPECIAL LAND ACQUISITION OFFICER,PURBA MEDINIPUR vs. ITO, WD-TDS, HALDIA, PURBA MEDINIPUR

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

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

193 Spl. Land Acquisition Officer AY 2011-12 wherein most of the land which were acquired are classified as Pukur (pond), Kala (cultivated land), Bans Bagan (Bamboo/orchid) which lands, according to the Ld. AR, admittedly were agricultural land and a small portion was only vastum(residential) which was only an area of 9541.91 valued at Rs.1,02,944.08 which

SPECIAL LAND ACQUISTION OFFICER,PURBA MEDINIPUR vs. JCIT, R-59(TDS), KOLKATA, KOLKATA

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

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

193 Spl. Land Acquisition Officer AY 2011-12 wherein most of the land which were acquired are classified as Pukur (pond), Kala (cultivated land), Bans Bagan (Bamboo/orchid) which lands, according to the Ld. AR, admittedly were agricultural land and a small portion was only vastum(residential) which was only an area of 9541.91 valued at Rs.1,02,944.08 which