SARLABEN BHANSALI CHARITIES TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

charitable trust. It filed its return for A.Y. 2009-10 on 11.10.2010 declaring NIL income. The Assessing Officer issued a notice under section 148 and thereafter completed the 2 I.T.A. No. 663 & 76/Kol/2016 Assessment Year: 2010-11 Sarlaben Bhansali Charities Trust assessment under section 147 r.w.s. 143(3) & Income Tax Act, 1961 (Act) determining the total income

SARLABEN BHANSALI CHARITIES TRUST,KOLKATA vs. CIT, (EXEMPTIONS), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

charitable trust. It filed its return for A.Y. 2009-10 on 11.10.2010 declaring NIL income. The Assessing Officer issued a notice under section 148 and thereafter completed the 2 I.T.A. No. 663 & 76/Kol/2016 Assessment Year: 2010-11 Sarlaben Bhansali Charities Trust assessment under section 147 r.w.s. 143(3) & Income Tax Act, 1961 (Act) determining the total income

JAMSHED ALI MOLLA,KOLKATA vs. ACIT, CIRCLE-30, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri A T Varkey, Jm & Shri M.Balaganesh, Am] I.T.A No. 2233/Kol/2016 Assessment Year : 2008-09 Jamshed Ali Molla -Vs- Dcit, Circle-30, Kolkata [Pan: Aevpm 4145 H ] (Appellant) (Respondent)

1. This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-8, Kolkata [in short the ld CIT(A)] in Appeal No. CIT(A), Kolkata-8/10183/2014-15 dated 28.10.2016 against the order passed by the ACIT, Circle-30, Kolkata [ in short the ld AO] under section 143(3) / 254 of the Income

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).

254/- paid by the appellant on the dividend distributed to non-resident shareholders, as directed by the Ld. CIT(A). 11. For that on the facts and in the circumstances of the case and in law, the appellant having furnished the return of income within the time limit prescribed u/s 139(1) of the Act, the Ld. CIT(A) ought

SWABHUMI FOUNDATION ,NORTH TWENTY FOUR PARGANAS vs. DCIT, CIRCLE 1(1), EXEMPTION, , KOLKATA

In the result, the appeal of the assessee is allowed for statistical\npurposes

charitable trust running a school, filed its return for AY 2018-19 declaring Nil income. The assessment resulted in a disallowance of ₹1,27,32,400/-. The assessee's appeal to the CIT(A) was dismissed for non-prosecution as notices were sent to an old/dysfunctional email address. The appeal to the ITAT was filed with a delay of 254

TIRIYOGI NARAYAN SINGH,KOLKATA vs. ACIT, CIRCLE-28, KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumarassessment Year: 2014-15 Tiriyogi Narayan Singh Acit, Circle-28, Kolkata C/O. Subash Agarwal & Associates, Advocates Vs. Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. Pan: Apmps8395D (Appellant) (Respondent) Present For: Appellant By : Shri Siddharth Agarwal, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit. Date Of Hearing : 13.12.2021 Date Of Pronouncement : 05.01.2022 O R D E R Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Passed U/S 250 Of The Act Dated 26.07.2021 Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Hereinafter Referred To As The Cit(A)] Relevant To Ay 2014-15. 2. The Issue Raised In Ground No. 1 Is Against The Order Of Cit(A) Upholding The Order Of Ao Confirming The Disallowance Of Rs. 24,286/- On Account Of Delayed Payment Of Employee’S Contribution To Provident Fund & Esi.

section 139(1) of the Act for filing the return of income, the same is admissible as deduction while computing the income of the assessee for the previous year. Accordingly, we set aside the order of ld CIT(A) by directing the AO to allow the deduction of employees contribution to provident and ESI of Rs. 24,286/-. The ground