ACIT, CIRCLE - 4(1), KOLKATA, KOLKATA vs. M/S. M.K. SHAH EXPORTS LTD.,, KOLKATA

In the result, the appealof the Revenue (ITA No

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

Charitable Trust ( institution) has become taxable for any technical reason and also the Ld. AO did not mention that the certificate issued under section 80G(5)(v) has been cancelled by the Income Tax Department. Under these circumstances the deduction under section 80G of the Act cannot be denied to the assessee company.We also note that subsequent to the donation

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

250 was passed on 31.07.2023. Thus, it is clear that\nthe Provisional Registration under section 12 A(1)(ac)(vi) was received on a\ndate, which was subsequent to passing of assessment order under section\n144 i.e. after 28.12. 2019; therefore the second proviso to section 12A(2) is\nnot applicable in the instant case.\nTherefore

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

250 was passed on 31.07.2023. Thus, it is clear that\nthe Provisional Registration under section 12 A(1)(ac)(vi) was received on a\ndate, which was subsequent to passing of assessment order under section\n144 i.e. after 28.12. 2019; therefore the second proviso to section 12A(2) is\nnot applicable in the instant case.\nTherefore

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

250 was passed on 31.07.2023. Thus, it is clear that\nthe Provisional Registration under section 12 A(1)(ac)(vi) was received on a\ndate, which was subsequent to passing of assessment order under section\n144 i.e. after 28.12. 2019; therefore the second proviso to section 12A(2) is\nnot applicable in the instant case.\nTherefore

M/S. SETH B D GOYAL CHARITABLE TRUST,KOLKATA vs. I.T.O. WARD - 1(3), EXEMPTION, KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2020-21dated 24.09.2024, which has been passed against the intimation order u/s 143(1) of the Act, dated 30.11.2021. I.T.A. No.: 2267/KOL/2024 Assessment Year: 2020-21 M/s. Seth B D Goyal Charitable Trust. 2. The assessee is in appeal before the Tribunal raising

SURAJ DEVI MOHTA CHARITABLE TRUST,KOLKATA vs. DIT-EXEMPTION, KOLKATA, KOLKATA

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

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2023/Kol/2014 Suraj Devi Mohta Charitable Vs. D.I.T.(Exemption), Kolkata Trust 10B, Middleton Row, 6Th 7, Lyons Range, 2Nd Floor, Room Floor, Kolkata – 700 071. No.4C, Kolkata – 700 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaets3384 F (Appellant) .. (Respondent) Appellantby :Shri P. J. Bhide, Fca Respondent By :Shri G. Hangshing, Cit(Dr) सुनवाईकीतारीख/ Date Of Hearing : 06/09/2017 घोषणाकीतारीख/Date Of Pronouncement : 25/09/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Is Directed Against An Order Passed By The Director Of Income Tax (Exemption), Kolkata Dated 06.08.2014. 2.This Appeal Is Time-Barred By 21 Days. The Assessee Moved An Application For Condonation Of Delay In Filing The Appeal. Having Heard The Petition Of Condonation Of Delay, We Find That There Was Sufficient Reason For Not Filing The Appeal Within The Time Limit, Before The Itat. Therefore, We Condone The Delay & Admit The Appeal For Hearing. 3. The Grounds Of Appeal Raised By The Assessee Are As Under: “1.That On The Facts & Circumstances Of The Case, The Ld. Director Of Income Tax(Exemption), Kolkata Erred In Rejecting The Application For Renewal Of Exemption U/S 80G(5)(Vi) Of The I.T. Act, 1961 On The Ground That The Loan Given To Mrs. Shrutimohta, Wife Of One Of The Trustees, Shri

section 11(5) of the Act.The ld Counsel pointed out that merely because the assessee trust has allowed the loan to the wife of one of the Trustees,the assessee trust should not be denied for exemption u/s 80G(5)(vi) of the Income Tax Act, 1961 because the loan was fully secured and bearing interest rate of 12% which

OM SHANTI CHARITABLE TRUST,KOLKATA vs. AO WARD NO 1(2), KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year : 2019-20

Charitable Trust, Kolkata AY: 2019-20 2. The Learned CIT Appeal has erred in disallowing the claim of exemption of Rs. 797367/- on ground that the trust has not furnished the details of Registration u/s 12A/12AA. Hence the exemption is not allowed. 3. The Learned CIT Appeal did not provide the opportunity to provide the Registration detail of the trust

M/S. SETH CHAGAN MALL HIRA LALL DUGAR CHARITABLE TRUST,KOLKATA vs. I.T.O., WARD - 1(3), EXEMPTION, KOLKATA

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

250 of the Income Tax Act, 1961 (in short the ‘Act’) by ld. Commissioner of Income-tax (Appeals)- 6, Chennai [in short ld. ‘CIT(A)’] dated 12.06.2024 arising out of the assessment order framed u/s 143(1) of the Act dated 05.06.2020. 1.1. The brief facts of the case of the appellant are that the assessee is a registered Trust

ITO(EXEMPTION),WARD-1(3), KOLKATA, KOLKATA vs. SURESH AMIYA MEMORIAL TRUST, KOLKATA

In the result, the appeal of the Revenue in ITA No

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2020-21

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2020-21 dated 30.01.2024, which has been filed against the intimation u/s 143(1) of the Act. 2. The grounds of appeal raised by Revenue are reproduced as under: “1. Whether on the facts and circumstances of the case, the Id. CIT(A) has erred

M/S S.KANEHIALALL LOHIA TRUST,KOLKATA vs. I.T.O., WARD-1(4), KOLKATA

In the result, both the appeals of assessee are allowed

Bench: Shri A. T. Varkey, Jm]

section the income which is to be taken for purpose of accumulation is the income derived by the trust from property. If both the decisions are carefully read, it becomes evident that any expenditure which is in the shape of application of income is not to be taken into account. Having found that trust is entitled to exemption under

M/S S.KANEHIALALL LOHIA TRUST,KOLKATA vs. I.T.O., WARD-1(4), KOLKATA

In the result, both the appeals of assessee are allowed

Bench: Shri A. T. Varkey, Jm]

section the income which is to be taken for purpose of accumulation is the income derived by the trust from property. If both the decisions are carefully read, it becomes evident that any expenditure which is in the shape of application of income is not to be taken into account. Having found that trust is entitled to exemption under

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 vs ITO reported in (2016) 68 taxmann.com 250 (Ahmedabad-Trib.) dated 22.2.2016. c) Decision of Cochin Tribunal in the case of SNDP Yogam vs Asst DIT (Exemption) reported in ( 2016) 161 ITD 1 (Coch-Trib.) dated 1.3.2016. d) Decision of Amritsar Tribunal in the case of St.Jude’s Convent School vs ACIT reported in (2017) 164 ITD 594 (Amritsar

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 vs ITO reported in (2016) 68 taxmann.com 250 (Ahmedabad-Trib.) dated 22.2.2016. c) Decision of Cochin Tribunal in the case of SNDP Yogam vs Asst DIT (Exemption) reported in ( 2016) 161 ITD 1 (Coch-Trib.) dated 1.3.2016. d) Decision of Amritsar Tribunal in the case of St.Jude’s Convent School vs ACIT reported in (2017) 164 ITD 594 (Amritsar

BROADWAY CHARITABLE TRUST,,NADIA vs. I.T.O., WARD - 1(2) (EXEMPTION), KOLKATA

Appeal is allowed for statistical purposes having been remanded to the file of Ld

Bench: Hon'Ble Income Tax Appellate Tribunal, Kolkata Against The Order Of The Ld. Commissioner Of Income Tax (Nfac), Delhi, Upholding The Assessment Order Under Section 143(3) Read With Section 144B For The Assessment Year 2018-19, In Respect Section 250 Of The Income Tax Act, 1961. 2. The Said Order Of The Ld. Commissioner Of Income Tax (Nfac), Delhi, Was Passed & Received By Mail On 11.07.2024. Therefore, The Appeal Should Have Been Instituted Within 60 Days From The Receipt Of Such Order, I.E., On Or Before 09.09.2024. 3. The Appeal Is Being Filed On Or After 05.05.2025, With A Prayer For Condonation Of A Delay Of 236 Days.

charitable trust, and its governing body members, who are volunteers, did not assemble as frequently as required for the institution's administrative activities. Due to this, the decision to file an appeal before this Hon'ble Tribunal in connection with the assessment order under section 143(3) read with section 144B for the Assessment Year 2018-19, in respect

ACIT, KOLKATA vs. BANDHAN KONNAGAR, HOOGHLY

In the result, the appeal of the revenue stands dismissed

Bench: Sri Sanjay Garg & Sri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2014-15. 2. The revenue has raised the following grounds of appeal for AY 2014-15: “1. Whether on the facts and circumstances of the case, Ld. CIT(A) has failed to appreciate the findings of the AO to effect that the administrative

ITO(EXMP), WD -2(1), DURGAPUR, DURGAPUR vs. M/S GURUKUL EDUCATION INSTITUTE, DURGAPUR

Appeal is dismissed

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.1369/Kol/2016 ("नधा"रण वष" / Assessment Year: 2010-11) Ito (Exemptions), Ward-2(1), Vs. M/S. Gurukul Educational Institute Durgapur G.T. Road, Rajbandh, Durgapur-713212. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatg7615B (Appellant) .. (Respondent) Appellant By : Smt. Ranu Biswas, Sr. Dr Respondent By : Shri Anikesh Banerjee & Shri Anupam Kr. Dey, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 09/12/2019 घोषणा क" तार"ख/Date Of Pronouncement : 14/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This Revenue’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (A)-Durgapur’S Order Dated 28.03.2016 Passed In Case No.90/Cit(A)/Dgp/2013-14 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused.

250(4) of the Income Tax Act, 1961 in contravention to Rule 46A of the Income Tax Rules, 1962. 3. That on the facts and circumstances of the case, Ld. C.I.T.(A) has erred in granting relief without examining violation of Section 13(1)(c) of the Income Tax Act, 1961 for providing interest free loan to a related party

SRI S L DUGAR CHARITABLE TRUST,KOLKATA vs. ITO, WARD 1(3), EXEMPT, , KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

250 is bad in law as well as on facts of the case. I.T.A. No.: 1006/KOL/2025 Assessment Year: 2021-22 Sri S L Dugar Charitable Trust. 2. The Hon'ble Commissioner of Income Tax (Appeals) erred both in law and on facts by not considering the adjournment request filed on the date of hearing. 3. The Hon'ble Commissioner

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’).

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The revenue in this appeal has taken the following grounds of appeal: “1. Whether from the facts and circumstances of the case Ld. CIT(A), NFAC, Delhi has erred in facts by holding that assessee was entitled for exemption despite its failure to file return of income