PANDANDA CHEETHAMMA MADAPPA CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 456/Kol/2024 Pandanda Cheethamma Madappa Charitable Trust,………………………………..…Appellant Apartment-3, 36, Elgin Road, Kolkata-700020 [Pan:Aabtp6350P] -Vs.- Commissioner Of Income Tax (Exemption),.Respondent Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri Miraj D. Shah, A.R., Appeared On Behalf Of The Assessee Shri S. Datta, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 22, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

section 80G(5) of the Act and incidentally, the said fresh provisional registration has also been granted to the assesseeinstitution from 10.03.2023 to A.Y 2025-26. If the 5 Pandanda Cheethamma Madappa Charitable Trust

SUDAMA MAHABIR KEDIA CHARTABLE TRUST,CIT(EXEMPTION) vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessees are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust…................……………....Appellant Meleod House, 1St Floor, 3, Netaji Subhas Road, Kolkata-700001. [Pan: Aamts1725L] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent.

section 80G(5)(iii) I.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust I.T.A. Nos.149/Kol/2024 Lions Club of Calcutta of the Act respectively

LIONS CLUB OF CALCUTTA,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeals of the assessees are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust…................……………....Appellant Meleod House, 1St Floor, 3, Netaji Subhas Road, Kolkata-700001. [Pan: Aamts1725L] Vs. Cit(Exemption), Kolkata….……………............................…..…..... Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent.

section 80G(5)(iii) I.T.A. Nos.80/Kol/2024 Sudama Mahabir Kedia Charitable Trust I.T.A. Nos.149/Kol/2024 Lions Club of Calcutta of the Act respectively

KALYAN,V. NAGAR, PURULIA vs. IT(EXEMPTIONS), 10B, MIDDLETON ROW (6TH FLOOR)

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

charitable activities before seeking provisional approval under Clause (iv) to First Proviso to section 80G(5) of the Act would ever be entitled to grant of final registration under Clause (iii) to First Proviso to section 80G(5) of the Act even after grant of provisional approval, which would make the relevant provisions of section 80G(5) otiose and defeat

VIKEKANANDA FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. Nos. 449 & 464/Kol/2024 Vivekananda Foundation,……………..…..…Appellant 247, Deshapran Sasmal Road, Kolkata, Tollygunge, H.O. Kolkata, West Bengal, India, Pin-700033 [Pan:Aabtv2665D] -Vs.- Commissioner Of Income Tax (Exemption),Respondent Kolkata, Income Tax Department, 6Th Floor, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri P.K. Ray & R.C. Halder, Advocate, Appeared On Behalf Of The Assessee Shri S. Datta, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 21, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

section 80G(5)(iii) in ITA No. 321/KOL/2024 in the case of Baijnath Somani Charitable Trust, order dated 07.05.2024. In this

VIVEKANANDA FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. Nos. 449 & 464/Kol/2024 Vivekananda Foundation,……………..…..…Appellant 247, Deshapran Sasmal Road, Kolkata, Tollygunge, H.O. Kolkata, West Bengal, India, Pin-700033 [Pan:Aabtv2665D] -Vs.- Commissioner Of Income Tax (Exemption),Respondent Kolkata, Income Tax Department, 6Th Floor, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri P.K. Ray & R.C. Halder, Advocate, Appeared On Behalf Of The Assessee Shri S. Datta, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 21, 2024 Date Of Pronouncing The Order: July 04, 2024 O R D E R

section 80G(5)(iii) in ITA No. 321/KOL/2024 in the case of Baijnath Somani Charitable Trust, order dated 07.05.2024. In this

SETH MAHAVEER KUMAR SUSHILA DEVI JAIN CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), , KOLKATA

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

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

5 I.T.A. No. 1084/Kol/2025 Assessment Year: ….. Seth Mahaveer Kumar Sushila Devi Jain Charitable Trust First Proviso to section 80G(5

M/S JMS MINING PVT. LTD,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P. M .Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

Charitable Trusts under Section 80G as the Trust were approved under section 80G(5)(vi) by the Commissioner of Income

RAJBALHAT CULTURAL CIRCLE,KOLKATA vs. CIT(E), KOLKATA

The appeals of the assessee are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.25 & 26/Kol/2024 Rajbalhat Cultural Circle.……..…………............…...……………....Appellant At & Post Rajbalhat, District-Hooghly, Pin-712408. [Pan: Aabar5785R] Vs. Cit(Exemptions), Kolkata……...............................................…..…..... Respondent Appearances By: Shri P. K. Ray, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 12, 2024 Date Of Pronouncing The Order : May 13, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 30.11.2023 & 20.12.2023 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Respectively. Ita No.25/Kol/2024 Is Against The Rejection Of Application For Registration U/S 12Aa(1)(Ac)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) & Ita No.26/Kol/2024 Is Against The Rejection Of The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Act. 2. Ita No.25/Kol/2024 - The Ld. Cit(Exemptions) Has Rejected The Application Holding The Same To Be Prima Facie Not Maintainable Being Premature. The Ld. Cit(Exemptions) Observed That The Assessee Earlier

charitable activities before seeking provisional approval under Clause (iv) to First Proviso to section 80G(5) of the Act would ever be entitled to grant of final registration under Clause (iii) to First Proviso to section 80G(5) of the Act even after grant of provisional approval, which would make the I.T.A. No.25 &26/Kol/2024 Rajbalhat Cultural Circle relevant provisions

BALLARAM HANUMANDAS CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOL., KOLKATA

In the result, appeal of assessee stands allowed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2012-13

Charitable Trust Vs. CIT(Ex) Kol. Page 5 ‘Where a trust or an institution has been granted registration under clause (b) of sub-section

MALLARPUR NAISUVA,BIRBHUM vs. CIT(E), KOLKATA. , KOLKATA

The appeal of the assessee is allowed accordingly and the ld

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.164&165/Kol/2024 Mallarpur Naisuva……………..…….…................…...……………....Appellant Mallarpur, Birbhum, W.B-731216. [Pan: Aabtm6211E] Vs. Cit(Exemptions), Kolkata.....…..........................................…..…..... Respondent Appearances By: Shri P. K. Ray, Ar & Daud Ahmed Buksh, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 09, 2024 Date Of Pronouncing The Order : April 23, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.01.2024 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’]. Ita No.164/Kol/2024 Is Against The Rejection Of Application For Registration U/S 12Aa(1)(Ac)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) & Ita No.165/Kol/2024 Is Against The Rejection Of The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Act. 2. Ita No.164/Kol/2024 - The Ld. Cit(Exemptions) Has Rejected The Application Holding The Same To Be Prima Facie Not Maintainable Being Premature. The Ld. Cit(Exemptions) Observed That The Assessee Earlier

charitable activities before seeking provisional approval under Clause (iv) to First Proviso to section 80G(5) of the Act would ever be entitled to grant of final registration under Clause (iii) to First Proviso to section 80G(5) of the Act even after grant of provisional approval, which would make the relevant provisions of section 80G(5) otiose and defeat

NORTH POINT EDUCATION TRUST,NORTH 24 PARGANAS vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

charitable Trust running three schools at Arjunpur, Rajarhat and Bolpur The said Trust has been registered u/s 12A of the Act since 24.08.1992. Further, registration was obtained under sub- I.T.A. No.: 119/KOL/2024 Assessment Year: N.A. North Point Education Trust. clause (i) of clause (ac) of sub-Section (1) of Section 12A of the Act on 05.04.2022. The Trust applied

NITDAA FOUNDATION,KOLKATA vs. CIT(E), KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishranitdaa Foundation, Commissioner Of Income Fe 261, Sector-Iii, Salt Lake, Tax (Exemption), Kolkata, Vs West Bengal -700106 10B, Middleton Row, (Pan: Aadtn2308K) West Bengal - 700071 (Appellant) (Respondent)

5. That the C.I.T.(E) under the circumstances was not justified to cancel the provisional certificate issued to the assessee under section 80G.” 3. The facts of the case stated briefly are that the assessee is a charitable trust

SILIGURI SALASAR BALAJEE SEWA TRUST,SILIGURI vs. C.I.T., (EXEMPTION), KOLKATA

In the result, the appeal of the assessee is treated as allowed for\nstatistical purposes

5) of the Act on the\nground that the assessee filed Form 10AB on 07.01.2025, which is\nbeyond the stipulated time limit. We have gone through the cited\ndecision of the ITAT, Kolkata in the case of Seth Mahaveer Kumar\nSushila Devi Jain Charitable Trust (supra), wherein, under identical\nfacts and circumstances, the Hon'ble Tribunal remanded the matter

IAC PATRONS FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, the appeal of the assessee is treated as allowed for 5

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.320/Kol/2024 Assessment Year: N/A Iac Patrons Foundation……………………………… ........................……Appellant 5A, Woodburn Park Road, 3Rd Floor, Woodburn Central, Kolkata – 700020. [Pan: Aafci1833D] Vs. Cit(Exemption), Kolkata......................…................…........……...…..…..Respondent Appearances By: Shri Arvind Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri S. Datta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 28, 2024 Date Of Pronouncing The Order : March 07, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 11.02.2024 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Already Registered/Approved U/S 80G(5) Of The Act As A Charitable Institution Since 2021. However, An Amendment Was Brought Into The Relevant Provisions Of Section 80G Of The Act Vide Taxation & Other Laws

charitable activities before seeking provisional approval under Clause (iv) to First Proviso to section 80G(5) of the Act would ever be entitled to grant of final registration under Clause (iii) to First Proviso to section 80G(5) of the Act even after grant of provisional approval, which would make the relevant provisions of section 80G(5) otiose and defeat

DIVINE LIFE FOUNDATION,SILIGURI vs. CIT(E), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is treated as allowed for 8

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.1252/Kol/2023 Assessment Year : N/A Divine Life Foundation……………………............…...……………....Appellant Ground Floor, Nani Gopal Mansion, Milanpally, Siliguri-734005. [Pan: Aactd2194E] Vs. Cit, Circle-10(1), Kolkata…….............................................…..…..... Respondent Appearances By: Shri Giridhari Dhelia, Ar, Appeared On Behalf Of The Appellant. Shri Rakesh Kumar Das, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 24, 2024 Date Of Pronouncing The Order : February 29, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.09.2023 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Already Registered/Approved U/S 80G(5) Of The Act As A Charitable Institution Since 2021. However, An Amendment Was Brought Into The Relevant Provisions Of Section 80G Of The Act Vide Taxation & Other Laws (Relaxation & Amendment Of Certain Provisions) Act, 2020 (Hereinafter Referred To As ‘Amendment Act Of 2020’) With Effect From 01.04.2021 Whereby, An

charitable activities before seeking provisional approval under Clause (iv) to First Proviso to section 80G(5) of the Act would ever be entitled to grant of final registration under Clause (iii) to First Proviso to section 80G(5) of the Act even after grant of provisional approval, which would make the relevant provisions of section 80G(5) otiose and defeat

RABINDRA BHARATI SOCIETY,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeal of the assessee is allowed accordingly and the ld

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.278/Kol/2024 Rabindra Bharati Society……..………....................…...……………....Appellant At 5 Dwarka Nath Tagore Lane, Post Office Jorasanko, District Kolkata, Pin 700007, West Bengal [Pan: Aabtr7964H] Vs. Cit(Exemptions, Kolkata.…….……………............................…..…..... Respondent Appearances By: Shri P. K. Ray & R.C Halder, Advocate, Appeared On Behalf Of The Assessee. Shri Rakesh Kumar Das, Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : June 06, 2024 Date Of Pronouncing The Order : June 13, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 22.12.2023 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Already Registered/Approved U/S 80G(5) Of The Act As A Charitable Institution Since 06.04.2022. However, An Amendment Was Brought Into The Relevant Provisions Of Section 80G Of The Act Vide Taxation & Other Laws (Relaxation & Amendment Of Certain Provisions) Act, 2020 (Hereinafter Referred To As ‘Amendment Act Of 2020’) With Effect From 01.04.2021 Whereby, An Institution, Which Has Already Been Approved

charitable activities before seeking provisional approval under Clause (iv) to First Proviso to section 80G(5) of the Act would ever be entitled to grant of final registration under Clause (iii) to First Proviso to section 80G(5) of the Act even after grant of provisional approval, which would make the relevant provisions of section 80G(5) otiose and defeat

ANUDIP FOUNDATION FOR SOCIAL WELFARE,KOLKATA vs. CIT(EXEMP), KOLKATA, KOLKATA

The appeal of the assessee is allowed accordingly and the ld

Bench: Shri Sanjay Garg & Girish Agrawali.T.A No. 1341/Kol/2023 Assessment Year: N/A Anudip Foundation For Social Welfare…………………........................……Appellant Cimsys Towers Plot-Y13, Block-Ep Salt Lake City Sector-V Kolkata - 700091 [Pan: Aagca3551K] Vs. Cit(Exemption), Kolkata......................…................…........……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, A/R, Appeared On Behalf Of The Appellant. Shri S. Datta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 4Th, 2024 Date Of Pronouncing The Order : March 11Th , 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 22.11.2023 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(Exemption)’] Rejecting The Application Of The Assessee For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Was Already Registered/Approved U/S 80G(5) Of The Act As A Charitable Institution Since 2008. However, An Amendment Was Brought Into The Relevant Provisions Of Section 80G Of The Act Vide Taxation & Other Laws

charitable activities before seeking provisional approval under Clause (iv) to First Proviso to section 80G(5) of the Act would ever be entitled to grant of final registration under Clause (iii) to First Proviso to section 80G(5) of the Act even after grant of provisional approval, which would make the relevant provisions of section 80G(5) otiose and defeat