I.T.O.(EXEMPTION), WARD-1(1), KOLKATA, KOLKATA vs. CAMELLIA EDUCARE TRUST, KOLKATA

In the result, appeal of the revenue is dismissed and Cross

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2020-21

274/- as claimed by the assessee in its return, which is evident from pages 21 and 24 of the impugned intimation. He also C.O. No. 7/Kol/2023 Camellia Educare Trust, AY: 2020-21. stated that CPC has duly acknowledged the fact that assessee is a registered trust u/s. 12A of the Act. He further pointed out to the fact that Form

DDIT(E) - I,KOLKATA, KOLKATA vs. THE INDIAN INSTITUTE OF WELDING, KOLKATA

In the result the appeal of the revenue is treated as allowed for statistical purposes

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2009-10

274 ITR 562 (Gujarat) wherein it was held as follows :- “The assessee was charitable trust, registered under the provisions of the Bombay Public Trusts Act, 1950. During the relevant previous year, the assessee trust received voluntary contributions amounting to Rs. 2,04,468. The said donations were treated as income within the meaning of section

M/S BENGAL SHRISTI INFRASTRUCTURE DEVELOPMENT LIMITED,DURGAPUR vs. ACIT, CIRCLE-2, DURGAPUR, DURGAPUR

In the result, appeal of the assessee is allowed in part

Charitable Trust (2009) 308 ITR 161 (SC) 4.3. On the issue of deduction of interest u/s 194A of the Act, it was submitted that ADDA was granted registration by the ITAT and hence no tax was required to be deducted at source even as per the order of the ld. CIT(A). It was argued that ADDA was a statutory

S D RAI PRAYAS EDUCATIONAL TRUST ,KOLKATA vs. ASSESSMENT UNIT WARD 50(1) , KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2020-21 S D Rai Prayas Educational Trust……………..……….….……….……Appellant Flat No.Ge Building No.11, Brijdham Housing Complex, Canal Street, Vip Road, Shree Bhumi, North 24 Parganas, Kol-700048.. [Pan: Aavts2993M] Vs. Assessment Unit Ward-50(1), Kolkata …………..…….....……...…..…..Respondent

274 r.w.s 270A of the IT Act were also initiated on this issue. 3. Aggrieved by the said intimation order, the assessee preferred appeal before the ld. CIT(A) but failed to succeed as the appeal of the assessee was dismissed by the ld. CIT(A) as barred by limitation of 700 days in filing the appeal. 4. Being aggrieved

D.D..I.T(E) - I,KOLKATA, KOLKATA vs. ST JOHN'S DIOCESAN GIRLS HIGHER SECONDARY SCHOOL, KOLKATA

In the result, Revenue’s appeal stands dismissed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2009-10

charitable purposes, the assessee is entitled to accumulate or set apart such income for future application. The incomes so accumulated will not be included in the total income of the assessee if the following conditions are applied : i) The assessee has to given a notice to the assessing officer in Form No. 10, along with a certified copy of resolution