DDIT (EXEMPTIONS)-I/KOL, KOLKATA vs. DEVI KAMAL TRUST ESTATE, KOLKATA

In the result the appeal by the revenue is partly allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]

sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income— (a) income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such income is applied to such purposes in India; and, where any such income

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

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:

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 all these additions and directed Assessing Officer to allow exemption

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]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed the same stating that the CSR donations were not voluntary in nature and hence would not qualify for deduction u/s 80G of the Act. On appeal, the Hon'ble ITAT Kolkata has allowed the same

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]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed the same stating that the CSR donations were not voluntary in nature and hence would not qualify for deduction u/s 80G of the Act. On appeal, the Hon'ble ITAT Kolkata has allowed the same

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]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed the same stating that the CSR donations were not voluntary in nature and hence would not qualify for deduction u/s 80G of the Act. On appeal, the Hon'ble ITAT Kolkata has allowed the same

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]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed the same stating that the CSR donations were not voluntary in nature and hence would not qualify for deduction u/s 80G of the Act. On appeal, the Hon'ble ITAT Kolkata has allowed the same

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]

charitable trusts, which were disallowed in terms of Explanation 2 to section 37(1), but alternatively claimed u/s 80G of the Act. The AO disallowed the same stating that the CSR donations were not voluntary in nature and hence would not qualify for deduction u/s 80G of the Act. On appeal, the Hon'ble ITAT Kolkata has allowed the same

SRI S L DUGAR CHARITABLE TRUST,KOLKATA vs. ITO, WARD 1(3), EXEMPT, , KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

section 11 of Rs.9,15,54,820/-. 5. That the appellant craves to leave, add, amend 5 or adduce any of the grounds of appeal during the course of appellate proceedings.” 3. Brief facts of the case are that the assessee is a charitable Trust

ITO, (E) -II, KOLKATA, KOLKATA vs. DEBI KAMAL ESTATE TRUST, KOLKATA

In the result, appeal filed by the Revenue on ground No

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.862/Kol/2013 ("नधा"रण वष" /Assessment Year:2004-05) Ito(E)-Ii Vs. Debi Kamal Estate Trust, Kolkata 5Th , 10B, 7, Queens Park, Middleton Row, Kolkata-700020 Kolkata-700071 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aaatd 7600 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

Section 144/147 of the Income Tax Act, 1961 (hereinafter referred to as the Act) dated, 09.07.2009 2 Co.No.68/Kol/2013 Debi Kamal Estate Trust 2. Brief facts of the case qua the assessee are that the assessee filed its return of income for assessment year 2004-05 on dated 31.03.2005 declaring total income at Nil. The Return of income

I.T.O(E)-II, KOLKATA, KOLKATA vs. FUTURE EDUCATION RESCARCH TRUST., KOLKATA

In the result, assessee’s CO is dismissed as infructuous

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi & C.O.No.69/Kol/2013 (A/O Ita No.1031/Kol/2013) Assessment Year:2009-10

section 11 of the Act just on the basis of loan provided to the wife of the trustee without checking the utilization of the loan given by the assessee. The assessee before the ld. CIT(A) on merits submitted as under : a) The advance was given to Dr. M Ghosh to buy property at Alipore, Kolkata on behalf of trust

DCIT(EXAMPTION), CIRCLE - 1(1), KOLKATA, KOLKATA vs. MAA SARASWATI GYAN MANDIR EDUCATION SOCIETY , KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2002/Kol/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Dcit(Exemption), Circle- Vs. Maa Saraswati Gyan Mandir 1(1), Kolkata

54,12,977/- which were neither directly nor proximately related to charitable purpose. These expenditures were not directly related to achieve the objectives of charity. It is the net income, after deducting these expenses, is available in the hands of the assessee trust for charitable activity. These are expenses attributable to earning income and not application of income

BROADWAY CHARITABLE TRUST,,NADIA vs. I.T.O., WARD - 1(2) (EXEMPTION), KOLKATA

Appeal is allowed for statistical purposes having been remanded to the file of Ld

Bench: Hon'Ble Income Tax Appellate Tribunal, Kolkata Against The Order Of The Ld. Commissioner Of Income Tax (Nfac), Delhi, Upholding The Assessment Order Under Section 143(3) Read With Section 144B For The Assessment Year 2018-19, In Respect Section 250 Of The Income Tax Act, 1961. 2. The Said Order Of The Ld. Commissioner Of Income Tax (Nfac), Delhi, Was Passed & Received By Mail On 11.07.2024. Therefore, The Appeal Should Have Been Instituted Within 60 Days From The Receipt Of Such Order, I.E., On Or Before 09.09.2024. 3. The Appeal Is Being Filed On Or After 05.05.2025, With A Prayer For Condonation Of A Delay Of 236 Days.

Section 250 of the Income Tax Act, 1961. Specifically: There was a lack of consensus on the way forward in responding to the assessment order. Key members of the committee were unavailable due to personal reasons and health issues. The trust also faced difficulties in organizing meetings of the executive committee. e) That the Appellant could not find a representative

JERMEL'S ACCADEMY,SILIGURI vs. I.T.O., WARD - 1(4), , SILIGURI

In the result, the appeal filed by the assessee is allowed as per the directions mentioned above

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

trust or the establishment of the institution if the Principal Commissioner or Commissioner is, for reasons to be recorded in writing, satisfied that the person in receipt of the income was Page 8 of 13 I.T.A. No.: 1652/KOL/2024 Assessment Year: 2016-17 Jermel's Accademy. prevented from making the application before the expiry of the period aforesaid for sufficient reasons

SHREE AUTOMOTIVE PRIVATE LTD.,KOLKATA vs. DCIT, CIR-10. , KOLKATA

In the result, appeal of the assessee for AY 2012-13 is allowed and appeal for AY 2013-14 is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

54,730/-, it has been explained by the Ld. Counsel that assessee had made provision for income accrued on its fixed deposits. However, at the time of maturity of fixed deposit, it was observed that excess provision of income had been made and this excess provision was reversed and written off under the head “Prior Period expenses

SHREE AUTOMOTIVE PRIVATE LTD. ,KOLKATA vs. DCIT, KOLKATA

In the result, appeal of the assessee for AY 2012-13 is allowed and appeal for AY 2013-14 is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

54,730/-, it has been explained by the Ld. Counsel that assessee had made provision for income accrued on its fixed deposits. However, at the time of maturity of fixed deposit, it was observed that excess provision of income had been made and this excess provision was reversed and written off under the head “Prior Period expenses

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

ALLAHABAD BANK,KOLKATA vs. ADD.CIT,RANGE-6, KOLKATA, KOLKATA

In the result the appeal of the revenue is dismissed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2008-09

Charitable Trust, the assessee bank has claimed the amount as 100% deduction under section 35AC of the Income-tax Act as the donee institution is recognized under section 35AC. The submission of the assessee has been carefully considered. In view of the judgement of the Hon 'ble Supreme Court in the case of Goetze (India

LINDE GLOBAL SUPPORT SERVICES PVT. LTD.,KOLKATA vs. ASSESSING OFFICER, CIRCLE - 11(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

54,000/- but it is undisputed that the same was not claimed as deduction while computing the income as is apparent from the computation filed before us during the course of hearing as the deduction claimed in the profit and loss account was added back to the income in the computation of income suo-motto. We note that the deduction