M/S BIMLADEVI DHARAMPRAKASH JAN-KALYAN NIDHI,KOLKATA vs. CIT(EXEMPTION) KOLKATA, KOLKATA

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

Bench: Shri N.V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.10/Kol/2017 (िनधा"रणवष" / Assessment Year: ……….. M/S. Bimladevi Vs. C.I.T(Exemptions),Kolkata Dharamprakash Jan- Kalyan Nidhi 17, Ganesh Chandra Avenue, 10B, Middleton Row, 6Th 6Th Floor, Kolkata – 700 013. Floor, Kolkata – 700 071. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaatb5499A (Appellant) .. (Respondent) Appellantby :Shri S. M. Surana, Advocate Respondent By :Md. Usman, Cit, Dr सुनवाईक"तारीख/ Date Of Hearing : 16/08/2017 घोषणाक"तारीख/Date Of Pronouncement : 18/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Is Directed Against An Order Passed By The Ld. Commissioner Of Income Tax (Exemptions), Kolkata Under Section 12Aa(3) Of The Income Tax Act, 1961,( Hereinafter Referred To As The ‘Act’), Dated 23.12.2016. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. For That The Order Of The Ld. Cit Is Arbitrary & Bad In Law.

u/s. 133A of the I.T. Act 1961 was conducted on M/s. Govind Ram Goel Charitable Trust, Kolkata by the Income Tax Officer (Exemptions), Ward-1(1), Kolkata on 11.09.2015. During the course of Survey

DR. B.G. MEMORIAL TRUST,KOLKATA vs. CIT, (EXEMPTION), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmeddr. B.G. Memorial Trust V/S. Cit (Exemption), 10B, Middleton Row, 6Th 6/1 Sarat Chatterjee Avenue, Kolkat-29 Floor, Kolkata-71 [Pan No.Aaatd 5235 A]

u/s 133A of the Act was conducted on 04.12.2015 at the premises of M/s Quadeye Securities Pvt. Ltd. (QSP for short). During the course of survey operation, a statement of the Director of QSP, Shri Dinesh Kumar Agarwal under oath was recorded. It was admitted that QSP is providing accommodation entries to various charitable trust

M/S DR. B. G. MEMORIAL TRUST,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

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

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 366/Kol/2016

charitable purpose exemption cannot be denied to a trust. The ld. Counsel further submitted that at best the donation in question could be treated as anonymous donation u/s 115BBC of the Act but registration u/s 12AA(3) of the Act cannot be cancelled. 14. The ld. DR submitted that accepting bogus donations would be clearly a case where the activities

JAGANNATH GUPTA FAMILY TRUST,KOLKATA vs. THE CIT(EXEMPTIONS), KOLKATA, KOLKATA

Bench: : Shri S.S. Viswanethra Ravi & Shri Dr. A.L. Saini

133A of the Act in the case of School of Human Genetics M/s.Jagannath Gupta Family Trust 8 & Population Health and found bogus donations of Rs.9.7 crores from the FYs 2011-12 to 2014-15. During the proceedings u/sec 12A of the Act the said institution was asked to explain the genuineness of the donations. During such proceedings Smt Moumita Raghavan

NAV NIRMAN KOSH,KOLKATA vs. CIT(EXEMPTION) KOLKATA, KOLKATA

In the result, appeal of assessee is allowed

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

charitable Trust registered in 1981 which is engaged in various philanthropic activities including in the field of education and health for the poor and needy section of the people and has been provided with certificate of registration u/s. 12A of the Act on 14.07.2010. The sheet anchor of the entire exercise emanates from a statement recorded during survey which

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

In the result, the appeal of the assessee is allowed

Bench: : Shri J.Sudhakar Reddy & Shri S.S. Viswanethra Ravi

survey operation on 11.09.2015 on M/s Govind Ram Goel Charitable Trust u/s 133A of the Act. During the course of survey

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

charitable activities. 13. According to the ld. AR, the ld. CIT(Ex), Kolkata has no direct evidence against the assessee warranting cancellation of registration u/s 12AA (3) of the Act. It was submitted by him that registration granted to the assessee can be cancelled u/s 12AA(3) only on conditions being satisfied (a) that the activities of the trust

SRI MAYAPUR DHAM PILGRIM AND VISITOR'S TRUST,NADIA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result the appeal by the assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] I.T.A No. 1165/Kol/2016

survey u/s 133A of the Act on 27.01.2015 in the premises of SHG&PH, Kolkata and the statement of Smt. Moumita Raghavan, Treasurer of SHG&PH that SHG&PH was in the business of providing entry to different individuals and organizations by 5 Sri Mayapur Dham Pilgrim and Visitor’s Trust (a) Accepting donations and returned the same through

RADHARAMAN BEHARI TRUST,KOLKATA vs. CIT(EXEMPTION) KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedradharaman Behari V/S. Commissioner Of Income Trust, 13, Roopchand Tax, (Exemptions), 10B, Middleton Row, 6Th Roy Street,Kolkata-007 [Pan No.Aabts 5782 L] Floor, Kolkata-71 .. अपीलाथ" /Appellant ""यथ"/Respondent

133A of the Act on 11.09.2015 in the premises of M/s Govind Ram Goel Charitable Trust (for short GRGCT). Radharaman Behari Trust Vs. CIT(Ex) Kol. Page 3 5. In the course of survey operations the Authorized Officer carrying out the survey recorded the statement of Shri Anand Agarwal, Managing trustee of GRGCT u/s

DCIT, CC-1(3), KOLKATA, KOLKATA vs. M/S. A.R. STANCHEM (P) LTD., KOLKATA

In the result, appeal of the Revenue is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2013-14

133A of the Act, it was prima facie observed that the Trust was not carrying out its activities in accordance with the objects of the Trust. A show cause notice was, therefore, issued by the CIT on 04.12.2015.” 8.3. By invoking section 12AA(3), registration of the said trust was cancelled including the approval granted u/s. 80G. Appeal filed

M/S. MITRA PARISHAD,KOLKATA vs. CIT (EXEMPTIONS), KOLKATA, KOLKATA

In the result, appeal of assessee is allowed

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

u/s. 133A (during survey) of the Act. As per the Hon’ble Supreme Court in S. Kader Khan Sons, (supra), has clearly laid out that section 133A of the Act does not empower any Income-tax Authorities to examine any person on oath. Hence, any such statement does not have any evidentiary value and any admission made during survey cannot

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. UTTARAYAN TRUST FOR EDUCATION SOCIAL WELFARE, KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

133A was carried out in the case of assessee trust on 18.07.2019 at the assessee’s premises. During the course of survey proceeding, the document bearing ID mark from UT/01 to UT/21 were impounded. Thereafter the assessee was issued statutory notice along with questionnaires. The assessee replied the same on 16.02.2022 but according to AO, the assessee did not furnish

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

133A of the Act, Shree Automotive Pvt. Ltd. AYs: 2012-13 & 2013-14 it was prima facie observed that the Trust was not carrying out its activities in accordance with the objects of the Trust. A show cause notice was, therefore, issued by the CIT on 04.12.2015.” 8.3. By invoking section 12AA(3), registration of the said trust was cancelled

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

133A of the Act, Shree Automotive Pvt. Ltd. AYs: 2012-13 & 2013-14 it was prima facie observed that the Trust was not carrying out its activities in accordance with the objects of the Trust. A show cause notice was, therefore, issued by the CIT on 04.12.2015.” 8.3. By invoking section 12AA(3), registration of the said trust was cancelled

SRIJAN CHARITABLE TRUST,KOLKATA vs. ITO(EXEMPTION) WARD 1(3),, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Srijan Charitable Trust, Income Tax Officer 36/1 A, Srijan House, Elgin (Exemption) Road, Bhawanipur, Vs. Ward 1(3), Kolkata Kolkata-700020 (Appellant) (Respondent) Pan No. Aahts4903K Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 01.09.2025 Date Of Pronouncement: 15.09.2025

survey u/s 133A of the Act on 27.01.2015 that corpus donation was received by the said trust from Herbicure Health Care Bio-Harbal Research Foundation is not genuine and is in fact accommodation entry. Accordingly, the AO treated the corpus donation of ₹20.00 lacs as not genuine and exemption u/s 11(1)(d) of the Act was not allowed

VISHWAROOPA CHARITY TRUST,KOLKATA vs. CIT(EXEMPTION) KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

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

Trust Vs. CIT(Ex) Kol. Page 3 The assessee has been enjoying the benefit of registration ever since the grant of registration. The assessee is engaged in various charitable activities. 4. There was a survey operation carried out u/s 133A

M/S GAURISHANKAR BIHANI,KOLKATA vs. A.C.I.T.-CIRCLE-34, KOLKATA, KOLKATA

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

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

u/s. 133A. 4.2Ld AR for the assessee has submitted before us that during the course of survey, a query was raised in respect of cash received on sales of the percentage thereof. A full working of cash received and the relevant bill amount and the percentage of such amount on cash sales was furnished before the AO. The total

BATANAGAR EDUCATION AND RESEARCH TRUST ,KOLKATA vs. ITO, WARD-1(2), EXEMPT, KOLKATA

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

charitable Trust engaged in running an educational institution in the I.T.A. No.: 848/KOL/2024 Assessment Year: 2013-14 Batanagar Education and Research Trust. name of Batanagar Institute of Engineering, management and Science,de filed its return of income on 29.09.2013 declaring total loss of Rs. 6,41,07,639/-. The case of the assessee was selected for scrutiny, notice u/s