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18 results for “charitable trust”+ Section 253(4)clear

Sorted by relevance

Karnataka427Mumbai116Ahmedabad63Delhi54Chennai53Bangalore45Pune30Jaipur28Allahabad23Indore22Surat20Kolkata18Chandigarh17Cuttack17Hyderabad16Calcutta16Amritsar15Rajkot15Lucknow12Agra4Cochin4Dehradun4Nagpur4Telangana3SC3Kerala3Panaji3Raipur3Patna3Varanasi2Rajasthan2Andhra Pradesh1Jodhpur1Punjab & Haryana1

Key Topics

Section 2(15)26Section 1126Exemption16Section 12A13Section 512Section 2537Section 2637Section 143(3)6Section 2506Limitation/Time-bar

INDIAN CHAMBER OF COMMERCE,KOLKATA vs. DCIT,CIR-1(1), (EXEMPTION), KOLKATA. , KOLKATA

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

ITA 934/KOL/2023[2014-15]Status: DisposedITAT Kolkata22 Dec 2023AY 2014-15

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)Section 25

4), 11(4A), 13(8) and Circular No. 11 of 2008, alleged that the meetings, conferences and seminars held by the assessee were in the nature of business and the assessee has rendered services in relation to trade, commerce and business for a cess, fee or any other consideration and thus has earned profit from these activities

INDIAN CHAMBER OF COMMERCE. ,KOLKATA vs. DCIT, CIR-1(1), (EXEMPTION), KOLKATA

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

6
Charitable Trust3
Addition to Income3
ITA 933/KOL/2023[2013-14]Status: DisposedITAT Kolkata22 Dec 2023AY 2013-14

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)Section 25

4), 11(4A), 13(8) and Circular No. 11 of 2008, alleged that the meetings, conferences and seminars held by the assessee were in the nature of business and the assessee has rendered services in relation to trade, commerce and business for a cess, fee or any other consideration and thus has earned profit from these activities

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

In the result, the appeals of the assessee are allowed

ITA 1228/KOL/2023[2015-16]Status: HeardITAT Kolkata12 Apr 2024AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

4 I.T.A. Nos.1228,1229 & 1230/Kol/2023 Assessment Years: 2015-16, 2016-17 & 2017-18 The Institute of Indian Foundrymen certain activities in the form of holding meetings, seminars and conferences to create awareness among its members and non members meaning thereby that it meetings/conferences/seminars are not confined to its members only. The ICC derives income by way of sponsorships of such

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

In the result, the appeals of the assessee are allowed

ITA 1229/KOL/2023[2016-17]Status: HeardITAT Kolkata12 Apr 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

4 I.T.A. Nos.1228,1229 & 1230/Kol/2023 Assessment Years: 2015-16, 2016-17 & 2017-18 The Institute of Indian Foundrymen certain activities in the form of holding meetings, seminars and conferences to create awareness among its members and non members meaning thereby that it meetings/conferences/seminars are not confined to its members only. The ICC derives income by way of sponsorships of such

THE INSTITUTE OF INDIA FOUNDRYMEN,KOLKATA vs. ITO, WARD-1(3),EXEMPT, KOLKATA., KOLKATA

In the result, the appeals of the assessee are allowed

ITA 1230/KOL/2023[2017-18]Status: HeardITAT Kolkata12 Apr 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

4 I.T.A. Nos.1228,1229 & 1230/Kol/2023 Assessment Years: 2015-16, 2016-17 & 2017-18 The Institute of Indian Foundrymen certain activities in the form of holding meetings, seminars and conferences to create awareness among its members and non members meaning thereby that it meetings/conferences/seminars are not confined to its members only. The ICC derives income by way of sponsorships of such

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

In the result, the appeal of the assessee is allowed

ITA 499/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Jun 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

Section 11Section 12ASection 2(15)

4 I.T.A. No.499/Kol/2024 Assessment Year: 2018-19 The Institute of Indian Foundrymen “7. After considering the facts on record and hearing the rival contentions, we find that the assessee is registered u/s 12A of the Act vide order dated 30.09.1989 and has derived income by way of contributions from the head office, membership fee, income from publication of Indian Foundry

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

ITA 1123/KOL/2024[2018-2019]Status: DisposedITAT Kolkata15 Oct 2024AY 2018-2019

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

Section 11Section 143(3)Section 2(15)Section 263

4 The Institute of Indian Foundrymen, AY 2018-19 provisions section 2(15) of Act as applicable at relevant point of time, the same is reproduced as under: 15) "charitable purpose" includes relief of the poor, education, [yoga,]medical relief, [preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic

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

In the result, the appeal of the assessee is allowed

ITA 906/KOL/2023[2014-15]Status: DisposedITAT Kolkata18 Mar 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)

4 I.T.A. No. 906/Kol/2023 Assessment Years: 2014-15 The Institute of Indian Foundrymen 13. After hearing the rival contentions and perusing the material on record, we note that the ICC is non-profit making company registered u/s 25 of the Companies Act, 1956 the main object of the assessee is to promote and protect the trade, commerce and industries

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

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

ITA 1031/KOL/2013[2009-10]Status: DisposedITAT Kolkata08 Feb 2017AY 2009-10

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

Section 10Section 11Section 12ASection 13(1)(c)Section 143(3)

253 ITR 593 (Supra).Reading of the proviso to Section 142 is very clear that the legislature has clearly contemplated that in a case, where the whole or part of the relevant income is not exempted under Section 11 by virtue of violation of Section 13(1)(d) of the Act, tax shall be levied on the relevant income

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

ITA 1936/KOL/2024[2015-2016]Status: DisposedITAT Kolkata15 Jan 2025AY 2015-2016

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

For Appellant: Shri S.M. Surana, ARFor Respondent: Shri Abhishek Kumar, DR
Section 12ASection 143(3)Section 2(15)Section 249Section 250Section 253Section 3Section 5

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

ITA 1934/KOL/2024[2013-2014]Status: DisposedITAT Kolkata15 Jan 2025AY 2013-2014

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

For Appellant: Shri S.M. Surana, ARFor Respondent: Shri Abhishek Kumar, DR
Section 12ASection 143(3)Section 2(15)Section 249Section 250Section 253Section 3Section 5

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

ITA 1935/KOL/2024[2014-2015]Status: DisposedITAT Kolkata15 Jan 2025AY 2014-2015

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

For Appellant: Shri S.M. Surana, ARFor Respondent: Shri Abhishek Kumar, DR
Section 12ASection 143(3)Section 2(15)Section 249Section 250Section 253Section 3Section 5

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

ITA 2584/KOL/2024[2022-23]Status: DisposedITAT Kolkata06 May 2025AY 2022-23

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

Section 11Section 143(1)Section 250Section 253

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

ITA 394/KOL/2024[00]Status: DisposedITAT Kolkata04 Jul 2024

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

Section 249Section 253Section 3Section 5

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

ITA 393/KOL/2024[00]Status: DisposedITAT Kolkata04 Jul 2024

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

Section 249Section 253Section 3Section 5

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

ITA 640/KOL/2024[2023-24]Status: DisposedITAT Kolkata03 Jul 2024AY 2023-24

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

Section 249Section 253Section 3Section 5

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

ITA 674/KOL/2011[2002-03]Status: DisposedITAT Kolkata15 Jun 2020AY 2002-03

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

Section 147Section 148Section 69

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

ITA 675/KOL/2011[2002-03]Status: DisposedITAT Kolkata15 Jun 2020AY 2002-03

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

Section 147Section 148Section 69

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