PATTON INTERNATIONAL LIMITED,KOLKATA vs. PCIT-1, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18 M/S. Patton International Principal Commissioner Of Ltd., C/O Jain Vinod K & Income-Tax, Kolkata-1. Associates, 41A, A. J. C. Vs Bose Road, Diamond . Prestige Nirman, 6Th Floor, Suite No.613, Kolkata- 700017 (Pan: Aabcp7901M) (Appellant) (Respondent)

1) dated 24.03.2022 against the assessment order by the ACIT, Circle-8(2), Kolkata u/s. 143(3) of the Act, dated 30.11.2019. 2. Instant appeal relates to assumption of jurisdiction by the Ld. Pr. CIT by invoking the provisions of section 263 of the Act and passing the impugned order under the said section. There are three issues raised

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

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 11 (1

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 11 (1

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 11 (1

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 11 (1

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

In the result, the appeal of the assessee is dismissed

1) DISHA INDIA MICRO CREDIT V. CIT- January 28, 2011 (ITAT - DEL) Section 2 (15) read with section 12A/12AA of the Income Tax Act 1961 - Charitable purpose. Activities of Promoting Micro Finance Services as permitted from time to time by the Reserve Bank of India, exclusively to large number of poor persons in their villages, towns etc. for income generation

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