ACIT(E), CIR -1, KOLKATA, KOLKATA vs. WEST BENGAL TRANSPORT WORKERS SOCIAL SECURITY SCHEME, KOLKATA
In the result, the appeal of the Revenue is dismissed
ITA 1406/KOL/2016[2011-12]Status: DisposedITAT Kolkata26 Feb 2019AY 2011-12
Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Raviacit(E), Vs West Bengal Transport Workers Circle-1, 5Th Floor, Social Security Scheme, 10B, Middleton Row, 6, Church Lane, 4Th Floor, Kolkata-700071. Kolkata-700001. Pan-Aaalw0133G (Appellant) (Respondent) Appellant By Sh. Sankar Halder, Addl. Cit, Sr.Dr Respondent By Sh.S.M.Surana, Advocate Date Of Hearing 29.11.2018 Date Of Pronouncement 26.02.2019 Order Per S.S. Viswanethra Ravithis Appeal Filed By The Revenue Against The Order Dated 26.04.2016 Passed By Cit(A)-25, Kolkata For Ay 2011-12 Of The Income Tax Act, 1961 (In Short “Act”).
Section 12Section 2(1)(a)Section 2(24)Section 2(31)Section 3
charitable or religious purposes or by an institution established wholly or partly for such purposes or by an association or institution referred to in clause (21) or clause (23), or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause
(v) or by any university or other educational institution referred to in sub-clause