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

Appeal is allowed

ix) To start, establish and maintain schools or colleges or technical institutions etc. (x) To establish and maintain charitable hospitals, public health centre, and social up-lift centres. Lux Foundation Vs. CIT(E) Kol. Page 3 12. Since the assessee trust did not produce the books and vouchers in respect of expenses claimed by the society for verification

CHANDERNAGORE BARASAT GATE CULTURAL ASSOCIATION,HOOGHLY vs. CIT-XX, KOLKATA, KOLKATA

In the result the appeals are treated as allowed for statistical purposes

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

IX, Kolkata certificate dated 20.11.1998, a copy of which is placed at page 8 of the assessee’s paper book. The assessee also got approval u/s 80G of the Act vide approval dated 27.07.2005 valid upto 31.03.2007. 4. The institution did not renew the approval u/s 80G(5)(vi) within the expiry the validity period. Belatedly, it applied on 8/9/2010

CHANDERNAGORE BARASAT GATE CULTURAL ASSOCIATION,HOOGHLY vs. CIT-XX, KOLKATA, KOLKATA

In the result the appeals are treated as allowed for statistical purposes

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

IX, Kolkata certificate dated 20.11.1998, a copy of which is placed at page 8 of the assessee’s paper book. The assessee also got approval u/s 80G of the Act vide approval dated 27.07.2005 valid upto 31.03.2007. 4. The institution did not renew the approval u/s 80G(5)(vi) within the expiry the validity period. Belatedly, it applied on 8/9/2010

L & T FINANCE LIMITED. ,KOLKATA vs. DCIT,CIR-5(1), KOLKATA. , KOLKATA

Bench: Shri Sanjay Garg & Dr. Manish Borad

charitable institution approved u/s 80G of the Act out I.T.A. Nos.1059&1060/Kol/2023 Assessment Years: 2018-19 & 2019-20 L&T Finance Limited of its CSR as mandated u/s 135 of the Companies Act, would be eligible for deduction u/s 80G of the Act. 6. Both the ld. Representatives of the parties in respect of their contentions have furnished written submissions

L & T FINANCE LIMITED. ,KOLKATA vs. DCIT, CIR-5(1), KOLKATA. , KOLKATA

Bench: Shri Sanjay Garg & Dr. Manish Borad

charitable institution approved u/s 80G of the Act out I.T.A. Nos.1059&1060/Kol/2023 Assessment Years: 2018-19 & 2019-20 L&T Finance Limited of its CSR as mandated u/s 135 of the Companies Act, would be eligible for deduction u/s 80G of the Act. 6. Both the ld. Representatives of the parties in respect of their contentions have furnished written submissions

DIAMOND BEVERAGES PVT. LTD.,KOLKATA vs. PCIT-2, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 208/Kol/2022 Assessment Year: 2017-18 Diamond Beverages Private Limited Pr. Cit, Kolkata - 2 P-41, Taratala Road Vs Taratala Kolkata – 700 088 Pan : Aabcd3346C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : S. Agarwal, Aca Revenue By : Md. Ghayas Uddin, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 06/07/2022 घोषणा क" तारीख /Date Of Pronouncement: 06/07/2022 आदेश/O R D E R Per Shri Rajpal Yadav:

trust or institution approved under 80G. Only donation out of CSR expenses made to Swachh BharatKosh and Clean Ganga Fund are not allowable u/s 80G. As such it cannot be said that the above view is erroneous and there is a possible view that the expenditure which has been disallowed under sec 37 of the Act can be claimed

GOPSAI AVIANDAN SANGHA,PASCHIM MEDINIPUR vs. C.I.T.(EXEMPTION), KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

ix) Huge expenditure was incurred on advertisement, hence it was inferred that the trust was running commercial activities. (x) Expenditure on placement was found to be non- educational activity. (xi) Suppression of receipts was found in the accounts of the Trust; (xii) Fund of the Institution was also withdrawn for personal purposes from several reserve funds during

GOPSAI AVIANDAN SANGHA,PASCHIM MEDINIPUR vs. C.I.T.(EXEMPTION), KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri J. Sudhakar Reddy & Shri A.T. Varkey

ix) Huge expenditure was incurred on advertisement, hence it was inferred that the trust was running commercial activities. (x) Expenditure on placement was found to be non- educational activity. (xi) Suppression of receipts was found in the accounts of the Trust; (xii) Fund of the Institution was also withdrawn for personal purposes from several reserve funds during

M/S D. S. HEALTH & EDUCATION TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2011-12

ix) are inter related and therefore being taken up together. Solitary issue raised by assessee in this ground of appeal is that Ld. CIT(Ex) erred in cancelling the registration certificate granted to assessee u/s. 12AA of the Act on the ground that the activities of assessee are not genuine. 3. Before going to the specific issue of this appeal