I.T.O(E)-II, KOLKATA, KOLKATA vs. FUTURE EDUCATION RESCARCH TRUST., KOLKATA

In the result, assessee’s CO is dismissed as infructuous

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi & C.O.No.69/Kol/2013 (A/O Ita No.1031/Kol/2013) Assessment Year:2009-10

249 ITR 533 (Bom) (supra). The question before the Bombay High Court is “ Whether violation of Section 11(5) r/w Section 13(l)(d) by the assessee-Trust attracts maximum marginal rate of tax on the entire income of the Trust? The Bombay High Court held that in case of contravention of Section 13(l)(d), maximum marginal rate

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

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

SASHA ASSOCIATION FOR CRAFT PRODUCERS,KOLKATA vs. I.T.O., WARD - 1(3), EXEMPTION, KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

249 of the Act, which provides power to the Id. Commissioner to condone the delay in filing of the appeal before the Commissioner. Similarly, it has been used in Section 5 of the Indian Limitation Act, 1963. Whenever interpretation and consideration of this expression has fallen for consideration before the Hon'ble High Courts as well as before

SASHA ASSOCIATION FOR CRAFT PRODUCERS,KOLKATA vs. I.T.O., WARD - 1(3), EXEMPTION, KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

249 of the Act, which provides power to the Id. Commissioner to condone the delay in filing of the appeal before the Commissioner. Similarly, it has been used in Section 5 of the Indian Limitation Act, 1963. Whenever interpretation and consideration of this expression has fallen for consideration before the Hon'ble High Courts as well as before

SASHA ASSOCIATION FOR CRAFT PRODUCERS,KOLKATA vs. I.T.O., WARD - 1(3), EXEMPTION, KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

249 of the Act, which provides power to the Id. Commissioner to condone the delay in filing of the appeal before the Commissioner. Similarly, it has been used in Section 5 of the Indian Limitation Act, 1963. Whenever interpretation and consideration of this expression has fallen for consideration before the Hon'ble High Courts as well as before

KALYAN BRATA SANGHA,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 393 & 394/Kol/2024 Kalyan Brata Sangha,….………………………Appellant Brindabanpur, Police Station Uluberia, Howrah-711316, West Bengal [Pan:Aaatk5379E] -Vs.- Commissioner Of Income Tax(Exemption),..Respondent Kolkata, 10B, Middleton Row (6Th Floor), Kolkata-700071 Appearances By: Shri P.K. Ray, A.R., Appeared On Behalf Of The Assessee Shri A. Kundu, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 15, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Honble High Court as well as before the Honble Supreme Court, then

KALYAN BRATA SANGHA,HOWRAH vs. CIT(EXEMPTION), KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 393 & 394/Kol/2024 Kalyan Brata Sangha,….………………………Appellant Brindabanpur, Police Station Uluberia, Howrah-711316, West Bengal [Pan:Aaatk5379E] -Vs.- Commissioner Of Income Tax(Exemption),..Respondent Kolkata, 10B, Middleton Row (6Th Floor), Kolkata-700071 Appearances By: Shri P.K. Ray, A.R., Appeared On Behalf Of The Assessee Shri A. Kundu, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 15, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Honble High Court as well as before the Honble Supreme Court, then

M/S BENGAL SHRISTI INFRASTRUCTURE DEVELOPMENT LIMITED,DURGAPUR vs. ACIT, CIRCLE-2, DURGAPUR, DURGAPUR

In the result, appeal of the assessee is allowed in part

Charitable Trust (2009) 308 ITR 161 (SC) 4.3. On the issue of deduction of interest u/s 194A of the Act, it was submitted that ADDA was granted registration by the ITAT and hence no tax was required to be deducted at source even as per the order of the ld. CIT(A). It was argued that ADDA was a statutory

SEVA BHARATI,BANKURA vs. CIT(E), KOLKATA

In the result, the appeal of the assessee stands allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Trust is that the erstwhile Secretary Shri Mohan Chatterjee, aged about 78 years is unable to move his arms due to old age and unable to checked the departmental communication in time and lack of communication with him due to his old age as well as not accustomed to use e- mail and other electronic devices, the appeal could

LUDLOW JUTE COMPANY LIMITED PROVIDENT FUND,KOLKATA vs. A.D.I.T., CPC, BENGALURU, BENGALURU

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

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 249 of the L.T. Act. 5.0 In this context, reference is made to the decision of the Hon’ble Madras High Court in the case of Sreenivas Charitable Trust