Search: charitable trust

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Section 12A39 Section 80G36 Section 1125 Section 14A23 Exemption21 Section 35(1)(ii)18 Deduction17 Section 143(1)16 Addition to Income16 Disallowance15 Section 1013 Section 143(3)13

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

In the result, appeal of assessee stands allowed

ITA 431/KOL/2017[2012-13]Status: DisposedITAT Kolkata15 Sept 2017AY 2012-13

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

Section 12ASection 133Section 35(1)(ii)

Charitable Trust Vs. CIT(Ex) Kol. Page 5 ‘Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner or] Commissioner is satisfied that

ASANSOL DURGAPUR DEVELOPMENT AUTHORITY,DURGAPUR vs. CIT, DURGAPUR, DURGAPUR

In the result, assessee’s appeal stands allowed

ITA 756/KOL/2010[-----------]Status: DisposedITAT Kolkata24 Jun 2016

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviasansol Durgapur V/S. Commissioner Of Development Authority Income Tax, 1St Administrative Durgapur, Urmila Building, City Center, Bhawan, City Center Durgapur, West Bengal [Pan No.Aaala 0733G] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 10Section 11Section 12ASection 2(15)

charitable. 4. Facts in brief are that assessee-applicant is a Development Authority constituted u/s. 11 of the West Bengal Town and Country (Planning & Development) Act, 1979 and engaged in the activities of developing the public utilities. The assessee-trust upto including Assessment Year 2003-04 was claiming the exemption u/s. 10(20A) of the Act. However, the Section

JHA EDUCATIONAL TRUST ,KOLKATA vs. ITO(EXEMPTION), WARD - 1(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 320/KOL/2018[2009-10]Status: DisposedITAT Kolkata29 Nov 2019AY 2009-10

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

Section 10Section 11Section 11(5)Section 12ASection 148Section 80GSection 80G(5)

Charitable Trust is registered i/s. 12A vide M. No. DIT(E)/8E/437/2001-2002 dated 11/04/2002. The assessee runs a school at Baguihati within Kolkata having a primary and junior high school in one campus and a secondary [ICSE] & H.S [ISC] School in another campus. The schools are affiliated with the Council for the Indian School Certificate Examinations from

PATTON INTERNATIONAL LIMITED,KOLKATA vs. PCIT-1, KOLKATA

In the result, appeal of the assessee is allowed

ITA 261/KOL/2022[2017-18]Status: DisposedITAT Kolkata22 Nov 2022AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18 M/S. Patton International Principal Commissioner Of Ltd., C/O Jain Vinod K & Income-Tax, Kolkata-1. Associates, 41A, A. J. C. Vs Bose Road, Diamond . Prestige Nirman, 6Th Floor, Suite No.613, Kolkata- 700017 (Pan: Aabcp7901M) (Appellant) (Respondent)

For Appellant: Shri Vinod Kumar Jain, ARFor Respondent: Shri Amitava Bhattacharyya, CIT, DR

Section 143(3)Section 197Section 263Section 40Section 80G

Charitable Trust for which it was alleged that no certificate u/s. 80G and payment proof is found in the assessment record, Ld. Counsel referred to the relevant documents placed in the paper book. 3.2. In respect of Swarnim Foundation, certificate issued by the Commissioner of Income Tax (exemption), Kolkata u/s. 80G(5)(vi) of the Act has given an approval

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

ITA 2457/KOL/2024[2018-19]Status: DisposedITAT Kolkata10 Jun 2025AY 2018-19