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

charitable objects in the earlier years and substantive conditions stipulated in section 11 to 13 have been duly fulfilled by the said trust. The A.Yrs.2006-07 & 2007-08 benefit of retrospective application alone could be the intention of the legislature and this point is further strengthened by the Explanatory Notes to Finance (No. 2) Act, 2014 issued

SRI RAMKRISHNA SAMITY,SILIGURI vs. D.C.I.T.CIR - 2,SILIGURI, SILIGURI

In the result, the appeals of the assessee are partly allowed

Bench: : Shri Mahavir Singh & Shri M. Balaganesh

charitable objects in the earlier years and substantive conditions stipulated in section 11 to 13 have been duly fulfilled by the said trust. The benefit of retrospective application alone could be the intention of the legislature and this point is further strengthened by the Explanatory Notes to Finance (No. 2) Act, 2014 issued by the Central Board of Direct Taxes

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)

charitable objects in the earlier years and substantive conditions stipulated in section 11 to 13 have been duly fulfilled by the said trust. The benefit of retrospective application alone could be the intention of the legislature and this point is further strengthened by the Explanatory Notes to Finance (No. 2) Act, 2014 issued by the Central Board of Direct Taxes

DCIT(E),CIRCLE-2, KOLKATA, KOLKATA vs. M/S WEST BENGAL TRADE PROMOTION ORG., KOLKATA

In the result, appeal of revenue is dismissed

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

charitable objects in the earlier years and substantive conditions stipulated in section 11 to 13 have been duly fulfilled by the said trust. The benefit of retrospective 3 4 West Bengal Trade Promotion Org.., AY 2011-12 application alone could be the intention of the legislature and this point is further strengthened by the Explanatory Notes to Finance (No. 2

DREAMLAND EDUCATION SOCIETY,HOOGHLY vs. ACIT, CIR-2, HOOGHLY, HOOGHLY

In the result the appeals of the assessee are allowed for statistical purposes

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 489-495/Kol/2016 Assessment Years : 2005-06 To 2011-12

Trust, Society, Individual, Partnership firm or company. Here in the case of Dreamland Educational Society which derives excess of income over expenditure should reasonably be considered income under the head -' Income From Other Sources' under section 2(24(iia) read with section 2(15) of the Income Tax Act.” 6 7 ITA Nos.489-495/Kol/2016 Dreamland Education Society A.Yrs

TARAKESWAR VIVEKANANDA PALLY SEVA KENDRA,HOOGHLY vs. ITO, WARD-24(3), HOOGHLY, KOLKATA

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

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am] Assessment Year : 2010-11

trust under Section 12 because some of the funds were being utilised for purposes other than charitable and religious was a finding of fact and no question of law arose for reference." This judgment was relied upon by the Reference. A careful reading of this judgment does not indicate that the question raised by the assessee before us was posed

ITO(EXEMPT),WARD-1(2). , KOLKATA vs. DEBENDRA AND ROHINI MEMORIAL TRUST, PURBA MEDINIPUR

In the result, the appeal of the revenue stands dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.241/Kol/2023 Assessment Year: 2020-21 Ito (Exemption), Ward-1(2), Kolkata...…......................……...…..….. Appellant Vs. Debendra & Rohini Memorial Trust............….……….…………….. Respondent Kalyanpur Barida, Egra Medinipur, Purba-721429, W.B-721429. [Pan: Aactd0883C] Appearances By: Shri Vijay Kumar, Addl. Cit, Sr. Dr., Appeared On Behalf Of The Appellant. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 18, 2023 Date Of Pronouncing The Order : June 27, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 02.01.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub- clause (iia) of clause (24) of section 2

ONKAR SOCIETY FOR ENGINEERING & TECHNOLOGICAL ,KOLKATA vs. ACIT, CIR. 2, DURGAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Gargshri Rakesh Mishra

trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2

DDIT(E) - I,KOLKATA, KOLKATA vs. THE INDIAN INSTITUTE OF WELDING, KOLKATA

In the result the appeal of the revenue is treated as allowed for statistical purposes

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2009-10

charitable trust, registered under the provisions of the Bombay Public Trusts Act, 1950. During the relevant previous year, the assessee trust received voluntary contributions amounting to Rs. 2,04,468. The said donations were treated as income within the meaning of section 2(24)(iia

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

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

section 11 (1)(a ) of the Act is not the income earned from property held under trust, but the actual application of the said income for religious and charitable purposes." In other words, the understanding of the AO in this respect is wholly flawed since he failed to go to the root of the issue by interpreting the receipt thereof

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

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

section 11 (1)(a ) of the Act is not the income earned from property held under trust, but the actual application of the said income for religious and charitable purposes." In other words, the understanding of the AO in this respect is wholly flawed since he failed to go to the root of the issue by interpreting the receipt thereof

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

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

section 11 (1)(a ) of the Act is not the income earned from property held under trust, but the actual application of the said income for religious and charitable purposes." In other words, the understanding of the AO in this respect is wholly flawed since he failed to go to the root of the issue by interpreting the receipt thereof

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

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

section 11 (1)(a ) of the Act is not the income earned from property held under trust, but the actual application of the said income for religious and charitable purposes." In other words, the understanding of the AO in this respect is wholly flawed since he failed to go to the root of the issue by interpreting the receipt thereof