D.D.I.T (E) - I,KOLKATA, KOLKATA vs. SHREE SHREE MOHANANANDA BRAHMACHARI MEDICAL WELFARE TRUST, KOLKATA
In the result, the appeal filed by the Revenue, is dismissed
ITA 1042/KOL/2013[2003-04]Status: DisposedITAT Kolkata18 Oct 2017AY 2003-04
Bench: Shri N. V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1042/Kol/2013 (िनधा"रणवष" / Assessment Year: 2003-04 Ddte(E)-I, Kolkata Vs. Shree 5Th Floor, 10B Middleton Row, Mohananandabrahmachari Kolkata-700071 Medical Welfare Trust Ae-467, Salt Lake City, Kolkata – 700 064. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aadts 0083 J (Appellant) .. (Respondent) Appellantby :Shri M. K. Biswas,Acit Dr Respondent By :Shri Vigyaneshwarnathdatta, Advocate सुनवाईकीतारीख/ Date Of Hearing : 17/08/2017 घोषणाकीतारीख/Date Of Pronouncement : 18/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year 2003-04, Is Directed Against An Order Passed By The Cit(Appeals), Jalpaiguri, In Appeal No.763/Cit(A)-Xiv/11-12, Dated 06.03.2013, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 254/143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As The ‘Act’) Dated 14.11.2011. 2. The Revenue Has Raised The Following Grounds Of Appeal:
For Appellant: Shri M. K. Biswas,ACIT DRFor Respondent: Shri VigyaneshwarNathDatta, Advocate
Section 11Section 11(2)Section 13Section 143Section 143(3)Section 254
27,356/- was considered to be application of income for charitable purposes after reducing a donation of Rs.9,69,846/- given to Sri SriMohanandaSamajSevaSamiti. The statutory accumulation of Rs.20,54,035/- (@15%) was also allowed.
Against the original assessment U/s 143 (3), the assessee filed the appeal before the CIT(A). The CIT(A), vide order dated 25..11.2009 deleted
