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]

trust has been charitable within the meaning of Section 2(15) of the Act as the activity of organizing meetings, conferences and seminars are only attainment of and in support of main object of the assessee. The assessee in order to protect and promote trade, commerce and industry has been organizing the activities of seminars, meetings and conferences in order

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO, WARD 1(3), EXEMPTION , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

trust has been charitable within the meaning of Section 2(15) of the Act as the activity of organizing meetings, conferences and seminars are only attainment of and in support of main object of the assessee. The assessee in order to protect and promote trade, commerce and industry has been organizing the activities of seminars, meetings and conferences in order

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]

trust has been charitable within the meaning of Section 2(15) of the Act as the activity of organizing meetings, conferences and seminars are only attainment of and in support of main object of the assessee. The assessee in order to protect and promote trade, commerce and industry has been organizing the activities of seminars, meetings and conferences in order

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]

trust has been charitable within the meaning of Section 2(15) of the Act as the activity of organizing meetings, conferences and seminars are only attainment of and in support of main object of the assessee. The assessee in order to protect and promote trade, commerce and industry has been organizing the activities of seminars, meetings and conferences in order

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. I.T.O., WARD - 1(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

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

trust has been charitable within the meaning of Section 2(15) of the Act as the activity of organizing meetings, conferences and seminars are only attainment of and in support of main object of the assessee. The assessee in order to protect and promote trade, commerce and industry has been organizing the activities of seminars, meetings and conferences in order

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]

trust has been charitable within the meaning of Section 2(15) of the Act as the activity of organizing meetings, conferences and seminars are only attainment of and in support of main object of the assessee. The assessee in order to protect and promote trade, commerce and industry has been organizing the activities of seminars, meetings and conferences in order

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

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression "sufficient cause" employed in this Section has also been used identically in sub-Section 3 of Section

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

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression "sufficient cause" employed in this Section has also been used identically in sub-Section 3 of Section

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

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression "sufficient cause" employed in this Section has also been used identically in sub-Section 3 of Section

THE GOODHOPE FOUNDATION,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 Pradip Kumar Choubey&Shri Rakesh Mishra]

Section 253 of the IT Act shall be within sixty days of the date of the service of the appellate order and in the case of the assessee the date of service being the 9th May, 2024, the time limit for filing of appeal has expired on 8th of July, 2024. 3. That the issue of the assessee was exemption

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

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub-section 3 of section

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

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub-section 3 of section

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

SHRI MANOJ KUMAR DHUPELIA,KOLKATA vs. DCIT, CENTRAL CIRCLE - III, KOLKATA, KOLKATA

In the result, both the appeals are allowed

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

253/- has escaped assessment within the ITA No.674-675/Kol/2011 A.Y.2002-03 Sh Manoj Kr. & Smt. Rupal Dhupelia Vs. DCIT, CC-III, Kol Page 5 meaning of section 147 of the IT Act, 1961. Since no assessment under sub- section (3) of the section 143 or 147 has been made in this case, necessary, permission may kindly be accorded as per the provision

SMT. RUPAL DHUPELIA,KOLKATA vs. DCIT, CENTRAL CIRCLE - III, KOLKATA, KOLKATA

In the result, both the appeals are allowed

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

253/- has escaped assessment within the ITA No.674-675/Kol/2011 A.Y.2002-03 Sh Manoj Kr. & Smt. Rupal Dhupelia Vs. DCIT, CC-III, Kol Page 5 meaning of section 147 of the IT Act, 1961. Since no assessment under sub- section (3) of the section 143 or 147 has been made in this case, necessary, permission may kindly be accorded as per the provision

SAMPAT MAL PARAKH,KOLKATA vs. I.T.O., WARD - 6(3), KOLKATA

In the result, appeal of the assessee is dismissed

253(5), the Hon'ble ITAT may admit an appeal after expiry of\nthe said period, if he is satisfied that the appellant had sufficient\ncause for not presenting it within that period.\n3.0 In this connection, we would like to submit that the aforesaid order\nu/s 250 was issued to the email. However, the said email was missed\nand/or