M/S MCC PTA INDIA CORPN. PVT. LTD.,PURBA MEDINIPUR vs. ACIT, CIR-59, TDS, KOLKATA, KOLKATA

In the result, the appeals filed by the Assessee are allowed

charitable Institution and no tax is deductible at source u/s 194I of the Act. The ld. AR drew our attention to the issue in challenge involving main grounds of appeal and submitted that the AO initiated proceedings u/s. 201(1)/201(1A) of the Act for non deduction of TDS u/sec 194I of the Act on account of payment made

SREEMA MAHILA SAMITY,NADIA vs. D.C.I.T., CIRCLE-NADIA, NADIA

In the result, the appeal of the assessee is dismissed

256 ITR 277/125 Taxman 382(MP) and argued that Income-tax Authorities are bound by Registration, once they have registered an institution as charitable one, they cannot go behind the registration in assessment proceedings, unless it is conclusively settled that the said organization is engaged in the business activities. 14. In the case of Surat City Gymkhana reported

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

THE INDIA INDUSTRIAL MISSION,KOLKATA vs. DCIT, CPC, BANGALURU

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Blei.T.A. No. 411/Kol/2021 Assessment Year: 2017-18 The India Industrial Mission Deputy Commissioner Of Income 5A, Seals Garden Lane Tax, (Cpc), Bangaluru Vs Cossipore Kolkata - 700002 Pan : Aacct0072E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Jhajaria, Fca/ Shri Sujoy Sen, A/R & Pritee Bhubna, Fca Revenue By : Shri Biswanath Das, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 29/06/2022 घोषणा क" तारीख /Date Of Pronouncement: 12/09/2022 आदेश/O R D E R Per Shri Girish Agrawal: The Present Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commisioner Of Income Tax (Appeal), Nfac, Vide Order No. Itba/Nfac/S/250/2021-22/1035133519(1), Dt. 27/08/2021, Against The Intimation U/S 143(1) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Issued By Cpc, Bengaluru, Vide Communication Reference No. Cpc/1718/A7/1875540238, Order Dt. 27/03/2019, For Assessment Year 2017-18. 2. The Issue Raised By The Assessee Vide This Appeal Relates To Disallowance Of Claim Made By The Assessee U/S 11 Of The Act. Before Us, Shri Siddhartha Jhajharia, Fca Along With Sujoy Sen, Represented The Assessee & Shri Biswanath Das, Addl. Cit, Represented The Department. Ld. Counsel Submitted A Paper Book Containing 24 Pages, Which Is Placed On Record. Ld. Counsel Also Referred To The Additional Grounds Raised Before This Tribunal Filed On 26/04/2022 In Respect Of Processing Of Return U/S 143(1) Wherein No Disallowance Or Addition Can Be Made Which Are Not Apparent On Record Or Are Debatable Or Has To Be Resolved By A Long Drawn Process Of Reasoning & Accordingly, The Intimation Issued U/S 143(1) By The Cpc, Bengaluru By Making A Disallowance U/S 11 Of The Act Is Not Sustainable.

charitable purposes to an extent of not exceeding 15% of such income amounting to Rs.5,08,501/- have been duly reported after the audit of a qualified Chartered Accountant. Copy of the same is placed at page no. 7 & 8 of the paper book. Ld. Counsel fairly submitted that, though there is a delay I.T.A. No. 411/Kol/2021 Assessment Year

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

In the result, appeal of the assessee is dismissed

1)(c) of the IT Act, 1961 and immediately on\nbeing made aware, the copy of the order was downloaded and\nimmediately forwarded to the consultant for filing of the appeal before\nthe Hon'ble ITAT, Kolkata.\n4.0 In this context, reference is made to the decision of the Hon'ble\nMadras High Court in the case of Sreenivas Charitable