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 has been charitable within the meaning of Section 2(15) of the Act as the activity of organizing meetings, conferences and seminars are only attainment of and in support of main object of the assessee. The assessee in order to protect and promote trade, commerce and industry has been organizing the activities of seminars, meetings and conferences in order

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 has been charitable within the meaning of Section 2(15) of the Act as the activity of organizing meetings, conferences and seminars are only attainment of and in support of main object of the assessee. The assessee in order to protect and promote trade, commerce and industry has been organizing the activities of seminars, meetings and conferences in order

THE INSTITUTE OF INDIAN 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 has been charitable within the meaning of Section 2(15) of the Act as the activity of organizing meetings, conferences and seminars are only attainment of and in support of main object of the assessee. The assessee in order to protect and promote trade, commerce and industry has been organizing the activities of seminars, meetings and conferences in order

THE INSTITUTE OF INDIAN 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 has been charitable within the meaning of Section 2(15) of the Act as the activity of organizing meetings, conferences and seminars are only attainment of and in support of main object of the assessee. The assessee in order to protect and promote trade, commerce and industry has been organizing the activities of seminars, meetings and conferences in order

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 has been charitable within the meaning of Section 2(15) of the Act as the activity of organizing meetings, conferences and seminars are only attainment of and in support of main object of the assessee. The assessee in order to protect and promote trade, commerce and industry has been organizing the activities of seminars, meetings and conferences in order

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 has been charitable within the meaning of Section 2(15) of the Act as the activity of organizing meetings, conferences and seminars are only attainment of and in support of main object of the assessee. The assessee in order to protect and promote trade, commerce and industry has been organizing the activities of seminars, meetings and conferences in order

LOTUS CHARITABLE TRUST,KOLKATA vs. DIT(EXEMPTIONS), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

section 12AA(3) of the Act in the facts and circumstances of the case. 3. The brief facts of this issue are that the assessee is a public charitable trust created on 22.8.1980 duly registered with Income Tax department and certificate of registration u/s 12A of the Act was granted to the assessee with effect from 25.9.1980 and approval

M/S JMS MINING PVT. LTD,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P. M .Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

Charitable Trusts under Section 80G as the Trust were approved under section 80G(5)(vi) by the Commissioner of Income Tax, in this behalf. Neither there is any express provision nor any of the explanations present under Section 80G, prohibits the assesse to claim the amount made towards donation as deduction under Chapter VIA, even if the same has been

BALLARAM HANUMANDAS CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOL., KOLKATA

In the result, appeal of assessee stands allowed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2012-13

2 (Exemptions), Kolkata cancelling the registration of the Appellant assessee trust under section 12AA(3) of the Income Tax Act, 1961 is without jurisdictional, illegal, invalid, bad-in-law, unreasonable and/or otherwise perverse. 2.That the Learned Commissioner of Income Tax (Exemptions), Kolkata erred in arbitrarily alleging that the activities of the Appellant Assessee Trust were not genuine

JERMELS ACCADEMY,DARJEELING vs. ITO, WARD 2(2), EXEMP,, SILIGURI

In the result, all the 3 appeals filed by the Assessee are partly

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

trusts obtaining regular registration under section 12AA/12AB by extending the benefit of sections 11 and 12 for pending assessments of earlier years. It is also pertinent to note that the second proviso to Section 12A(2) has been omitted by the Finance Act, 2023, w.e.f. 01.04.2023. The conscious omission of any reference to Provisional Registration in the proviso to section

ACIT(E), CIR -1, KOLKATA, KOLKATA vs. WEST BENGAL TRANSPORT WORKERS SOCIAL SECURITY SCHEME, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Raviacit(E), Vs West Bengal Transport Workers Circle-1, 5Th Floor, Social Security Scheme, 10B, Middleton Row, 6, Church Lane, 4Th Floor, Kolkata-700071. Kolkata-700001. Pan-Aaalw0133G (Appellant) (Respondent) Appellant By Sh. Sankar Halder, Addl. Cit, Sr.Dr Respondent By Sh.S.M.Surana, Advocate Date Of Hearing 29.11.2018 Date Of Pronouncement 26.02.2019 Order Per S.S. Viswanethra Ravithis Appeal Filed By The Revenue Against The Order Dated 26.04.2016 Passed By Cit(A)-25, Kolkata For Ay 2011-12 Of The Income Tax Act, 1961 (In Short “Act”).

14. Medical benefit for major ailments: (1) A beneficiary or any member of his family suffering from serious ailments like TB, Cancer, Leprosy, Cardiac problems, malfunctioning of kidney(s), AIDS, or thalacemia requiring hospitalization and treatment may be allowed relief up to a maximum of Rupees ten thousand per annum per beneficiary. (2) In cases of major surgery additional relief

JHA EDUCATIONAL TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result, all the three appeals of assessee are allowed

Bench: Shri Waseem Ahmed & Shri Partha Sarathi Chowdhury

2 Savitri Education Foundation, 124, Hans Bhawan,Bahadur Shah Zafar Marg, New Delhi- 6,00,000 110002 13-14 1 MRS Educational Trust, 39-A, Armenian 1,00,000 Street, Ground Floor, Kolkata-700 001 (WB) 14-15 1 Tata Medical Centre Trust, 1, Biship Lefroy 11,000 Road, Kolkata-700 020 (WB) The ld. CIT(Exemption) also called

JAGANNATH GUPTA FAMILY TRUST,KOLKATA vs. THE CIT(EXEMPTIONS), KOLKATA, KOLKATA

Bench: : Shri S.S. Viswanethra Ravi & Shri Dr. A.L. Saini

2) The activities of the Trust or Institution are not being carried out in accordance with the objects of the Trust or Institution. Only if the Commissioner is satisfied that any one of these conditions exists, then he shall pass an order in writing cancelling the registration of such Trust or Institution. M/s.Jagannath Gupta Family Trust 7 Therefore what follows

KOLKATA METROPOLITAN DEVELOPMENT AUTHORITY,KOLKATA vs. J.C.I.T RANGE - 50,KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017

trust and eligible to claim exemption u/s 11 of the Act for the earlier assessment years, more especially, Asst Years 2003-04 to 2008-09 , the donations received from various donors for construction of an old age home would take the character of corpus donations as they are meant for specific purposes and accordingly would be exempt

KOLKATA METROPOLITAN DEVELOPMENT AUTHORITY,KOLKATA vs. J.C.I.T RANGE - 50,KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017

trust and eligible to claim exemption u/s 11 of the Act for the earlier assessment years, more especially, Asst Years 2003-04 to 2008-09 , the donations received from various donors for construction of an old age home would take the character of corpus donations as they are meant for specific purposes and accordingly would be exempt

ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. CIT, DURGAPUR, DURGAPUR

In the result, assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviasansol Durgapur V/S. Commissioner Of Development Authority Income Tax, 1St Administrative Durgapur, Urmila Building, City Center, Bhawan, City Center Durgapur, West Bengal [Pan No.Aaala 0733G] .. अपीलाथ" /Appellant ""यथ"/Respondent

charitable. 4. Facts in brief are that assessee-applicant is a Development Authority constituted u/s. 11 of the West Bengal Town and Country (Planning & Development) Act, 1979 and engaged in the activities of developing the public utilities. The assessee-trust upto including Assessment Year 2003-04 was claiming the exemption u/s. 10(20A) of the Act. However, the Section

M/S. CALCUTTA CRICKET & FOOTBALL CLUB,KOLKATA vs. ITO, EXEMPTION, WARD 1(1). KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

trust for a public charitable purpose and the income there from is utilized for the promotion of sports and games. The admission fee received from the corporate members is actually a capital or corpus receipt. Reference was made in this regard to the decision of the Hon'ble Bombay High Court in CIT -vs- Diners Business Services

WEST BENGAL TRADE PROMOTION ORGANISATION LIMITED ,KOLKATA vs. ITO (EXEMPTION), WARD - 1(3), KOLKATA , KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.36/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10)

14. Admittedly, the reassessment proceedings were pending before the Learned AO for the Asst Years 2003-04 to 2008-09 as on the date of granting registration u/s 12AA of the Act on 29.10.2010 with effect from 1.4.2010 as reassessment proceedings got commenced pursuant to issuance of notice u/s 148 on 30.3.2010 as stated supra. Admittedly, the objects and activities