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

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

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

BASTUHARA SAHAYATA SAMITI,KOLKATA vs. ITO, WARD 1(2)(EXEMPTION),, KOLKATA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 444/Kol/2025 Assessment Year: 2016-2017 Bastuhara Sahayata Samiti,……………….…Appellant 27/1B, Bidhan Sarani, Srimini Market, Kolkata-700006, West Bengal [Pan:Aaatb7422R] -Vs.- Income Tax Officer,……………………………..Respondent Ward-1(2), (Exemption), Kolkata, Office Of The Income Tax Officer, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri S.K. Tulsian, Advocate & Ms. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Somnath Das Biswas, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 20, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

250 of the Act were not sent at the address specifically requested for in the Appeal Form-35 itself and the Ld. CIT(A) has decided the case ex parte qua the appellant. Therefore, the evidences already produced /filed before the dl. AO and which are also filed with this submission in the paper book may kindly be admitted

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

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(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

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 of the Act to the assessee to file copies of registration u/s 12AB of the Act. Since no response was received from the assessee hence on failure to produce the registration certificate, the Ld. CIT(A) dismissed the appeal of the assessee. 4. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before

NANDLAL SHARMA CHARITABLE TRUST,KOLKATA vs. ITO(EXEMPTION), KOLKATA

In the result, both these appeals of the assessee are allowed

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

250 of the Income-tax Act, 1961 (hereinafter ‘the Act’), dt. 29/04/2022, for the Assessment Year 2018- 19 and Assessment Year 2019-20; respectively. 2. We first take up ITA No. 356/Kol/2023 for adjudication. 3. Though the assessee has raised various grounds of appeal but the sole grievance of the assessee is that the CPC erred in not giving

NANDLAL SHARMA CHARITABLE TRUST,KOLKATA vs. ITO(EXEMPTION), KOLKATA

In the result, both these appeals of the assessee are allowed

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

250 of the Income-tax Act, 1961 (hereinafter ‘the Act’), dt. 29/04/2022, for the Assessment Year 2018- 19 and Assessment Year 2019-20; respectively. 2. We first take up ITA No. 356/Kol/2023 for adjudication. 3. Though the assessee has raised various grounds of appeal but the sole grievance of the assessee is that the CPC erred in not giving

PRADYUMNA DALMIA BENEFICIARY TRUST,KOLKATA vs. ADIT(CPC)/I.T.O., WARD - 33(2), , KOLKATA

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2021-22 dated 25.07.2024, which has been passed against the intimation order u/s 143(1) of the Act, dated 13.10.2022. I.T.A. No.: 1613/KOL/2024 Assessment Year: 2021-22 Pradyumna Dalmia Beneficiary Trust. 2. The assessee is in appeal before the Tribunal raising the following grounds

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

250 of the Act, could not be reached. It was only when the portal was accessed on 06.09.2024, when the assessee received a communication from demand facilitation center IT Department for the outstanding demand that the ld. CIT (A) has already passed the order dated 05.08.2023. Thereafter, steps were taken for filing the appeal and the appeal was filed with

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

250 of the Act, could not be reached. It was only when the portal was accessed on 06.09.2024, when the assessee received a communication from demand facilitation center IT Department for the outstanding demand that the ld. CIT (A) has already passed the order dated 05.08.2023. Thereafter, steps were taken for filing the appeal and the appeal was filed with

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

250 of the Act, could not be reached. It was only when the portal was accessed on 06.09.2024, when the assessee received a communication from demand facilitation center IT Department for the outstanding demand that the ld. CIT (A) has already passed the order dated 05.08.2023. Thereafter, steps were taken for filing the appeal and the appeal was filed with

BATANAGAR EDUCATION AND RESEARCH TRUST ,KOLKATA vs. ITO, WARD-1(2), EXEMPT, KOLKATA

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 12 Clause 4 of the Act to the Society. 1.4. On the contrary, ld. D/R supports the impugned order. 2. We have gone through the order of the ld. CIT(A) and find the following facts: a) The assessee is a charitable Trust constituted by Trust deed executed on 21.02.2007. b) The assessee has been noticed through e-mail

BRITANNIA INDUSTRIES LTD,KOLKATA vs. DCIT, CIR-7(1), KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 461/Kol/2023 Assessment Year: 2018-19 Britannia Industries Ltd. Dy. Cit, Circle-7(1), Kolkata 5/1A, Hungerford Street Vs Shakespeare Sarani Kolkata - 700017 [Pan: Aabcb2066P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kush Kanodia, A/R Revenue By : Shri Subhendu Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 19/10/2023 घोषणा क" तारीख /Date Of Pronouncement: 14/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Above Captioned Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 24/03/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. For That On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Failed To Appreciate That The Appellant Had Suo Moto Computed & Disallowed Sum Of Rs.14,10,610/- Which Inter Alia Included Sum Of Rs.14,19,009/- Computed In Terms Of Rule 8D(2)(Ii) Being 1% Of The Value Of Tax Free Investments & Therefore The Ao Had Factually Erred In Holding That The Aforesaid Voluntary Disallowance Represented Disallowance Offered By Way Of Direct Expenditure U/S 14A Read With Rule 8D(2)(I) & Thereby Wrongly Computed Further Disallowance Of Rs.13,32,000/- In Terms Of Rule 8D(2)(Ii).

250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2018-19. 2. The assessee has raised the following grounds of appeal :- “1. For that on the facts and in the circumstances of the case and in law, the Ld. CIT(A) failed to appreciate that the appellant had suo moto computed and disallowed sum of Rs.14

LIONS CLUB OF BURDWAN ,BURDWAN vs. A.DIT, CPC/ THE ITO, WARD 2(1). , BURDWAN

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.240/Kol/2023 Assessment Years: 2018-19 Lions Club Of Burdwan ………. Appellant (Pan: Aaajl1232F) Vs. Asstt. Director Of Income-Tax, …………….. Respondent Cpc/ Ito, Ward-2(1), Burdwan

250 of the Income Tax Act, 1961 in short the “Act”) by ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [in short ld. “CIT(A)”] dated 27.02.2023 arising out of the Intimation order framed u/s 143(1) of the Act by Ld. ADIT, CPC, Bangalore dated 22.06.2020. 2. On perusal o the ground, we notice that the sole issue