BANSAL FOUNDATION,KOLKATA vs. I.T.O., WARD - 1(2), EXEMPTION, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2235/Kol/2024 Assessment Year: 2022-2023 Bansal Foundation,………………………...……Appellant White House, 3Rd Floor, 119, Park Street, Kolkata-700016 [Pan:Aadtb0630J] -Vs.- Income Tax Officer,…………………………....Respondent Ward-1(2), (Exemption), 10B, Middleton Road, Kolkata-700071

Charitable Trust -vs.- ITO (Exemption) reported in (2021) 125 taxmann.com 75 and Hon’ble Jurisdictional High Court in the case of CIT -vs.- Rai Bahadur Bissesswarlal Motilal Malwasie Trust reported in (1992) 195 ITR 825, wherein it was categorically held that filing of Form 10B before one month from the due date of filing of the return of income

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

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

195 ITR 825 (Cal), wherein it was held that the filing of the audit report is a procedural requirement, and so long as the report is available with the Assessing Officer before completion of the assessment, exemption under Section 11 cannot be denied. It is also been held in the case of Bhagini Mandal Trust vs PCCIT that the delay

SALT LAKE SANSKRITIK SANSAD ,KOLKATA vs. DCIT, CIRCLE CPC, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 40/Kol/2025 Assessment Year: 2023-2024 Salt Lake Sanskritik Sansad,…………...……Appellant Sector-1, Trust Bhawan, Ca-49, Salt Lake, Kolkata-700064, West Bengal [Pan:Aaets4162K] -Vs.- Deputy Director Of Income Tax,................Respondent Circle Cpc, Bengaluru, Prestige Alpha, Post Bag No. 2, Electronic City Post, Hosur Road, Bangalore-560 100, Karnataka Appearances By: Shri N. Kausic, A.R., Appeared On Behalf Of The Assessee Shri Kallol Mistry, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 23, 2025 Date Of Pronouncing The Order: May 30, 2025 O R D E R

Charitable Trust -vs.- ITO (Exemption) reported in (2021) 125 taxmann.com 75 and Hon’ble Jurisdictional High Court in the case of CIT -vs.- Rai Bahadur Bissesswarlal Motilal Malwasie Trust reported in (1992) 195 ITR 825, wherein it was categorically held that filing of Form 10B before one month from the due date of filing of the return of income

JERMEL'S ACCADEMY,SILIGURI vs. I.T.O., WARD - 1(4), , SILIGURI

In the result, the appeal filed by the assessee is allowed as per the directions mentioned above

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

trust or the establishment of the institution if the Principal Commissioner or Commissioner is, for reasons to be recorded in writing, satisfied that the person in receipt of the income was Page 8 of 13 I.T.A. No.: 1652/KOL/2024 Assessment Year: 2016-17 Jermel's Accademy. prevented from making the application before the expiry of the period aforesaid for sufficient reasons

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

195 ITR 825 (Calcutta). Page 2 of 5 I.T.A. No.: 719/KOL/2024 Assessment Year: 2021-22 Daroga Family Foundation. 4. We have perused the fact of the case of the assessee and find that the assessee is a 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

THE INDIA INDUSTRIAL MISSION,KOLKATA vs. DCIT, CPC, BANGALURU

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

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Blei.T.A. No. 411/Kol/2021 Assessment Year: 2017-18 The India Industrial Mission Deputy Commissioner Of Income 5A, Seals Garden Lane Tax, (Cpc), Bangaluru Vs Cossipore Kolkata - 700002 Pan : Aacct0072E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Jhajaria, Fca/ Shri Sujoy Sen, A/R & Pritee Bhubna, Fca Revenue By : Shri Biswanath Das, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 29/06/2022 घोषणा क" तारीख /Date Of Pronouncement: 12/09/2022 आदेश/O R D E R Per Shri Girish Agrawal: The Present Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commisioner Of Income Tax (Appeal), Nfac, Vide Order No. Itba/Nfac/S/250/2021-22/1035133519(1), Dt. 27/08/2021, Against The Intimation U/S 143(1) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Issued By Cpc, Bengaluru, Vide Communication Reference No. Cpc/1718/A7/1875540238, Order Dt. 27/03/2019, For Assessment Year 2017-18. 2. The Issue Raised By The Assessee Vide This Appeal Relates To Disallowance Of Claim Made By The Assessee U/S 11 Of The Act. Before Us, Shri Siddhartha Jhajharia, Fca Along With Sujoy Sen, Represented The Assessee & Shri Biswanath Das, Addl. Cit, Represented The Department. Ld. Counsel Submitted A Paper Book Containing 24 Pages, Which Is Placed On Record. Ld. Counsel Also Referred To The Additional Grounds Raised Before This Tribunal Filed On 26/04/2022 In Respect Of Processing Of Return U/S 143(1) Wherein No Disallowance Or Addition Can Be Made Which Are Not Apparent On Record Or Are Debatable Or Has To Be Resolved By A Long Drawn Process Of Reasoning & Accordingly, The Intimation Issued U/S 143(1) By The Cpc, Bengaluru By Making A Disallowance U/S 11 Of The Act Is Not Sustainable.

195 ITR 825 (Calcutta HC), wherein it was held that, exemption otherwise available to assessee-trust under section 11 could not be denied merely on account of delay in furnishing auditor's report as required under section 12A of the Act. It was also held in the said decision that, provisions of section 12A are directory in sense that Assessing

SWARAJ MUKHERJEE MEMORIAL MEDICAL COLLEGE AND MANIKAMAL HOSPITAL,HOOGHLY vs. CIT, EXEMPTION, KOLKATA

Bench: SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

195 days for which the assessee has filed a petition dated 25.11.2024 through which it has been pleaded that the managing trustee, one Ms. Indira Mukherjee, is fairly aged and has not been keeping good health and has been hospitalized for several days at a stretch. It has been also mentioned in the said petition that even after being discharged

SWARAJ MUKHERJEE MEMORIAL MEDICAL COLLEGE AND MANIKAMAL HOSPITAL,HOOGHLY vs. CIT (EXEMPTION), KOLKATA

Bench: SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

195 days for which the assessee has filed a petition dated 25.11.2024 through which it has been pleaded that the managing trustee, one Ms. Indira Mukherjee, is fairly aged and has not been keeping good health and has been hospitalized for several days at a stretch. It has been also mentioned in the said petition that even after being discharged