M/S. SETH B D GOYAL CHARITABLE TRUST,KOLKATA vs. I.T.O. WARD - 1(3), EXEMPTION, KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Charitable Trust. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1 For that the Ld. CIT(A) erred in not condoning the delay in filing the appeal even when reasonable cause for not filing the appeal within time was duly explained. 2. For that the Ld. CIT(A) erred in confirming the action

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

197 of 2514-15 for the assessment years 2010-11 & 2011-12 respectively both assessment orders framed by the AO u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). 2. The revenue has raised the following common grounds: 1. That on the facts and circumstances of the case the CIT(A) has erred

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

In the result, the appeal of the assessee is dismissed

trust and taking into consideration the submissions of the assessee and the amendment effected to section 2(15) of the Act the AO added the said income to the total income of the assessee. We note that the assessee is a charitable institution and exemptions claimed by it are available on certain conditions. The charitable purposes are defined

ITO (EXEMPTION), WARD - 1(1), KOLKATA , KOLKATA vs. M/S. GOPSAI AVINANDAN SANGHA, PASCHIM MIDNAPORE

Bench: Shri S.S.Godara & Dr. A.L. Saini

trust wholly for charitable or religious purposes to the extent it is applied for such purposes .... " shall not be included in the total income. The Hon'ble Supreme Court in Gangabai Charities vs, CIT [1992] 197 ITR 416 (SC) has upheld the aforesaid interpretation as under:- "the crux of statutory exemption under section

ITO (EXEMPTION), WARD - 1(1), KOLKATA , KOLKATA vs. M/S. GOPSAI AVINANDAN SANGHA, PASCHIM MIDNAPORE

Bench: Shri S.S.Godara & Dr. A.L. Saini

trust wholly for charitable or religious purposes to the extent it is applied for such purposes .... " shall not be included in the total income. The Hon'ble Supreme Court in Gangabai Charities vs, CIT [1992] 197 ITR 416 (SC) has upheld the aforesaid interpretation as under:- "the crux of statutory exemption under section

ITO (EXEMPTION), WARD - 1(1), KOLKATA , KOLKATA vs. M/S. GOPSAI AVINANDAN SANGHA, PASCHIM MIDNAPORE

Bench: Shri S.S.Godara & Dr. A.L. Saini

trust wholly for charitable or religious purposes to the extent it is applied for such purposes .... " shall not be included in the total income. The Hon'ble Supreme Court in Gangabai Charities vs, CIT [1992] 197 ITR 416 (SC) has upheld the aforesaid interpretation as under:- "the crux of statutory exemption under section

ITO (EXEMPTION), WARD - 1(1), KOLKATA , KOLKATA vs. M/S. GOPSAI AVINANDAN SANGHA, PASCHIM MIDNAPORE

Bench: Shri S.S.Godara & Dr. A.L. Saini

trust wholly for charitable or religious purposes to the extent it is applied for such purposes .... " shall not be included in the total income. The Hon'ble Supreme Court in Gangabai Charities vs, CIT [1992] 197 ITR 416 (SC) has upheld the aforesaid interpretation as under:- "the crux of statutory exemption under section

M/S PEERLESS HOSPITEX HOSPITAL AND RESERCH CENTRE LTD.,KOLKATA vs. ITO, WD-11(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1107/Kol/2014 Assessment Years : 2009-10 M/S Peerless Hospitex Hospital & Research Centre Ltd. -Vs- Ito, Ward-11(1), Kolkata [Pan: Aabcp 7225 L ] (Appellant) (Respondent)

section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 28.12.2011 for the Assessment Year 2009-10. 2. The only issue to be decided in this appeal is as to whether the ld CITA was justified in upholding the disallowance u/s 40(a)(ia) of the Act in the facts and circumstances of the case

DIAMOND BEVERAGES PVT. LTD.,KOLKATA vs. PCIT-2, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 208/Kol/2022 Assessment Year: 2017-18 Diamond Beverages Private Limited Pr. Cit, Kolkata - 2 P-41, Taratala Road Vs Taratala Kolkata – 700 088 Pan : Aabcd3346C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : S. Agarwal, Aca Revenue By : Md. Ghayas Uddin, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 06/07/2022 घोषणा क" तारीख /Date Of Pronouncement: 06/07/2022 आदेश/O R D E R Per Shri Rajpal Yadav:

trust or institution approved under 80G. Only donation out of CSR expenses made to Swachh BharatKosh and Clean Ganga Fund are not allowable u/s 80G. As such it cannot be said that the above view is erroneous and there is a possible view that the expenditure which has been disallowed under sec 37 of the Act can be claimed