I.T.O.(EXEMPTION), WARD-1(2), KOLKATA, KOLKATA vs. BAIJNATH CHAUDHARY CHARITABLE TRUST, KOLKATA
In the result, the appeal of the Revenue is dismissed
ITA 530/KOL/2022[2020-2021]Status: DisposedITAT Kolkata09 Jan 2023AY 2020-2021
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 530/Kol/2022 Assessment Year: 2020-2021 Income Tax Officer (Exemption),.............Appellant Ward-1(2), Kolkata, 5Th Floor, 10B, Middleton Row, Kolkata-700071 -Vs.- Baijnath Chaudhary Charitable Trust,....Respondent 37A, Block-B, New Alipore, South Kolkata, Kolkata-700053 [Pan: Aaatb9152E] Appearances By: Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Shri Brijesh Singh, A.R., Appeared On Behalf Of The Assessee Date Of Concluding The Hearing : January 02, 2023 Date Of Pronouncing The Order : January 09, 2023 O R D E R
Income Tax (Appeals),
National Faceless Appeal Centre (NFAC), Delhi dated
14.07.2022 passed for A.Y. 2020-21. 1
Assessment Year: 2020-2021
Baijnath Chaudhary Charitable Trust
2. The ld. Counsel for the assessee, at the very outset, submitted that tax effect by virtue of relief given by the ld. CIT(Appeals) is less than Rs.50 lakhs and, therefore, in view