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]

Section 2(15) of the Act and is entitled to exemption of its income u/s 11 of the Act. Undisputedly the trust is registered u/s 12A of the Act and up to AY 2009-10 even the Tribunal has accepted the activity of the trust has been charitable

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]

Section 2(15) of the Act and is entitled to exemption of its income u/s 11 of the Act. Undisputedly the trust is registered u/s 12A of the Act and up to AY 2009-10 even the Tribunal has accepted the activity of the trust has been charitable

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]

Section 2(15) of the Act and is entitled to exemption of its income u/s 11 of the Act. Undisputedly the trust is registered u/s 12A of the Act and up to AY 2009-10 even the Tribunal has accepted the activity of the trust has been charitable

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]

Section 2(15) of the Act and is entitled to exemption of its income u/s 11 of the Act. Undisputedly the trust is registered u/s 12A of the Act and up to AY 2009-10 even the Tribunal has accepted the activity of the trust has been charitable

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]

Section 2(15) of the Act and is entitled to exemption of its income u/s 11 of the Act. Undisputedly the trust is registered u/s 12A of the Act and up to AY 2009-10 even the Tribunal has accepted the activity of the trust has been charitable

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]

Section 2(15) of the Act and is entitled to exemption of its income u/s 11 of the Act. Undisputedly the trust is registered u/s 12A of the Act and up to AY 2009-10 even the Tribunal has accepted the activity of the trust has been charitable

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]

trusts or institutions, if such income is applied for charitable purpose and such institution is registered under section 12AA of the Act. 2. Section 2(15

M/S CALCUTTA CRICKET & FOOTBALL CLUB,KOLKATA vs. ITO, EXEMPTION-1, KOLKATA, KOLKATA

In the result, appeal by the Assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 466/Kol/2016 Assessment Year : 2011-12 M/S. Calcutta Cricket & Football Club -Vs.- I.T.O., Exemption-I, Kolkata Kolkata [Pan : Aaccc 6337 P] (Respondent) (Appellant) For The Appellant : Shri J.P.Khaitan, Sr.Advocate & Shri Manoj Kataruka, Advocate For The Respondent : Shri G.Mallikarjuna, Cit(Dr) Date Of Hearing : 01.08.2016. Date Of Pronouncement : 05.08.2016. Order Per N.V.Vasudevan, Jm

section 2(15) of the Act and submitted that the income derived from collecting fees from non members and allowing them to use the club was clearly in the nature of business and therefore the assessee would not be entitled to the benefit of exempt u/s 11 of the Act. The ld. DR placed reliance on the decision

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]

section 2(15) of the Act and submitted that the income derived from collecting fees from non members and allowing them to use the club was clearly in the nature of business and therefore the assessee would not be entitled to the benefit of exempt u/s 11 of the Act. The ld. DR placed reliance on the decision

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

In the result, the appeal of the assessee is dismissed

15) will not apply in respect of the first three limbs of section 2(1.5), i.e. relief of the poor, education or medical relief Consequently, where the purpose of a trust or institution is relief of the poor, education or medical relief, it will constitute "charitable

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

2(15) i.e. ‘advancement of any other object of general public utility’. However we find that as per the proviso to section 15 along with the speech of the Finance Minister and CBDT circular number 11 of the 2008 dated 19th December 2008 make it clear that only the institution carrying on commercial activities are intended to be covered

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 which were for charitable purposes. (iii) that Hon’ble ITAT while dealing with the appeal for A.Y 2009 – 10 involving the amended section 2(15

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

LAKSHMI TRUST,KOLKATA vs. ITO, (E) - II, KOLKATA, KOLKATA

In the result, the appeals of the assessees are treated as partly allowed as indicated above

Bench: Shri P.M. Jagtap

2. All the six assessees in the present case are Trusts duly registered under section 12A of the Act. It mainly derives investment income in the form of interest, income from Mutual Fund, etc. The said income is mainly applied for giving donations to certain Institutions, which are stated to be Charitable Trust. After payment of the said donations

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

2(15) /coming into the play and, for that reason, the objects of an assessee trust or institution being held to be not covered by the definition of 'charitable purposes', have no role to play in the matters relating to registration of a trust or institution under section

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

In the result, all the 3 appeals filed by the Assessee are partly\nallowed for statistical purposes

Trust which fall within the\ndefinition of charitable purpose within the meaning of section 2(15) of the\nIncome Tax Act. The appellant

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

Trust which fall within the\ndefinition of charitable purpose within the meaning of section 2(15) of the\nIncome Tax Act. The appellant

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

15 registration under section 12AA of the Act, if such trust or institution intends to have the benefit of the provisions of section 11 and 12 of the Act. These provisions thus make it clear that if the trust or the institution is not registered under section 12AA of the Act, it would not be able to claim any exemption