PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(1), KOLKATA, KOLKATA vs. PHILIPS CARBON BLACK LTD , KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

260/-. Further the case of the assessee was selected for scrutiny under complete scrutiny category, a notice u/s 143(2) of the Act was issued. Further approval was obtained from PCIT-1, for referring the case to Transfer Pricing Officer, case was referred to the TPO, consequent to the reference, the TPO forwarded the order u/s 92CA

PRAMOD LAKRA,DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD., KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

260/-. Further the case of the assessee was selected for scrutiny under complete scrutiny category, a notice u/s 143(2) of the Act was issued. Further approval was obtained from PCIT-1, for referring the case to Transfer Pricing Officer, case was referred to the TPO, consequent to the reference, the TPO forwarded the order u/s 92CA

PCBL LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

260/-. Further the case of the assessee was selected for scrutiny under complete scrutiny category, a notice u/s 143(2) of the Act was issued. Further approval was obtained from PCIT-1, for referring the case to Transfer Pricing Officer, case was referred to the TPO, consequent to the reference, the TPO forwarded the order u/s 92CA

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), KOLKATA, KOLKATA vs. PHILLIPS CARBON BLACK LTD, KOLKATA

In the result, all the appeals of the revenue are dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

260/-. Further the case of the assessee was selected for scrutiny under complete scrutiny category, a notice u/s 143(2) of the Act was issued. Further approval was obtained from PCIT-1, for referring the case to Transfer Pricing Officer, case was referred to the TPO, consequent to the reference, the TPO forwarded the order u/s 92CA

ACIT, KOLKATA vs. BANDHAN KONNAGAR, HOOGHLY

In the result, the appeal of the revenue stands dismissed

Bench: Sri Sanjay Garg & Sri Rakesh Mishra

260 (Del), it is held that details of plan to be given is not necessary, if the purpose specified is in consonance with the objects. The judgment of Hon'ble Calcutta High Court in the case of Trustees of Singhania Charitable Trust (supra) as relied upon by the learned O.R. is distinguishable on facts as in that case

INDRAVATI DEVI BAGRODIA CHARITABLE TRUST,KOLKATA vs. I.T.O., WARD - 1.1, EXEMPTION, KOLKATA

Appeal are allowed for statistical purposes

260 (Delhi), order dated 29.04.2025.\n(b) Laxmannarayan Dev Shrishan Seva Khendra reported in 167\ntaxmann.com 548 (Gujarat), dated 10.09.2024\n(c) Sau Dwarkabai Tai Karwa Charitable Public Trust reported in 174\ntaxmann.com 245 (Bombay), order dated 25.03.2025.\n5. It is noted that in this case Form No.10B had not been uploaded\nwithin the due date, which is claimed

BENGAL EDUCATION FOUNDATION,KOLKATA vs. ITO, WARD-1(2), EXEMPTION, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.199/Kol/2025 Assessment Year: 2017-18 Bengal Education Foundation…………….………………………..………….……Appellant 17/1, Rishi Bankim Chandra Road, Dum Dum, Kol-28. [Pan: Aactb1869Q] Vs. Ito, Ward-1(2), Exemption, Kolkata…..……....….….. ……………….........…..Respondent Appearances By: Shri Manish Tiwari, Fca, Appeared On Behalf Of The Appellant. Smt. Archana Gupta, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 15, 2025 Date Of Pronouncing The Order : May 20, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.12.2024 Of The Commissioner Of Income Tax, Appeal Addl/Jcit(A)-2, Pune [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is A Public Charitable Trust & Had Filed Its Return Of Income For The Assessment Year 2022-23 In Itr-7 On 02.11.2022 Under The Status Of Aop/Boi By Declaring Nil Income After Claiming Exemption U/S 11 Of The Act Amounting To Rs.1,15,12,715/-. The Said Return Of Income Was Processed By Cpc & Vide Intimation Order Dated 31.03.2023 A Demand Of Rs.50,28,260/- Had Been Raised After Denying The Assessee’S Claim Of Exemption U/S 11 Of The Act Made In The Return Of Income. Before Passing Of The Intimation Order U/S 143(1) Of The Act, The Cpc Had Sent Communication To The Assessee On 14.02.2023 Intimating The Proposed Adjustments.

charitable trust and had filed its return of income for the assessment year 2022-23 in ITR-7 on 02.11.2022 under the status of AOP/BOI by declaring Nil income after claiming exemption u/s 11 of the Act amounting to Rs.1,15,12,715/-. The said return of income was processed by CPC and vide intimation order dated 31.03.2023 a demand

FOOTBALL PLAYER ASSOCIATION OF INDIA,KOLKATA vs. ITO, WARD-1(2), EXEMPTION, , KOLKATA

The appeal is dismissed

Bench: the ITAT for the sake of convenience the grounds pertaining to ITA No. 414/Kol/2025 (AY 2018-19) are extracted for reference: “1. For that, on the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in confirming the action of the A.O (CPC) in assessing the income of the assessee at Rs.1,07,17,801/- against the returned income of Rs.63,510/- by denying the exemption claimed by the assessee u/s 11 of the Act on the ground that the Audit Report in Form 10B and the Ret

260 (Delhi), order dated 29.04.2025. (b) Laxmannarayan Dev Shrishan Seva Khendra reported in 167 taxmann.com 548 (Gujarat), dated 10.09.2024 (c) Sau Dwarkabai Tai Karwa Charitable Public Trust reported in 174 taxmann.com 245 (Bombay), order dated 25.03.2025. 5. It is noted that in this case Form No.10B had not been uploaded within the due date, which is claimed to be unintentional

FOOTBALL PLAYERS ASSOCIATION OF INDIA,KOLKATA vs. ITO, WARD 1(2), EXEMPTION, KOLKATA

The appeal is dismissed

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

260 (Delhi), order dated 29.04.2025. (b) Laxmannarayan Dev Shrishan Seva Khendra reported in 167 taxmann.com 548 (Gujarat), dated 10.09.2024 (c) Sau Dwarkabai Tai Karwa Charitable Public Trust reported in 174 taxmann.com 245 (Bombay), order dated 25.03.2025. 5. It is noted that in this case Form No.10B had not been uploaded within the due date, which is claimed to be unintentional

SHRI LAKSHMI NARAYAN EDUCATIONAL INSTITUTE ,KOLKATA vs. DDIT (EXEMPTION) - 1, KOLKATA , KOLKATA

In the result, this assessee's appeal is allowed in above terms

260/- in his assessment order dated 10.03.2014, he has observed that going by the Addl. DIT(Inv.), Ranchi's report u/s 131(d) of the act sufficiently suggesting the assessee not to have run the two schools namely Saraswati Sishu Mandir, Pandrani & Saraswati Sishu Mandir, Rajnagar. The Assessing Officer accordingly concluded that the said Assessment Year: 2011-12 Shri Lakshmi