SRIVIDYA RELIGIOUS AND CHARITABLE FOUNDATION TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

delay of 347 days for which a condonation application, along with affidavit have been filed. Since these two documents would be critical in deciding on the issue of limitation, the same are reproduced below: Condonation Petition: “Reference: IT Appeals No. 754 & 755/Kol/2024 [Srividya Religious and Charitable Foundation Trust (PAN: AAHTS8284P) vs. Commissioner of Income Tax (Exemptions

SRIVIDYA RELIGIOUS AND CHARITABLE FOUNDATION TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

delay of 347 days for which a condonation application, along with affidavit have been filed. Since these two documents would be critical in deciding on the issue of limitation, the same are reproduced below: Condonation Petition: “Reference: IT Appeals No. 754 & 755 / Kol / 2024 [ Srividya Religious and Charitable Foundation Trust (PAN: AAHTS8284P) vs. Commissioner of Income Tax (Exemptions

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

condonation of delay has been filed by the assessee stating as under: “1. Whereas the appeal for the rejection order under section 12A(1)(ac)(iii) arising from the order passed by the Ld CIT(Exemptions

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTIION),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

condonation of delay has been filed by the assessee stating as under: “1. Whereas the appeal for the rejection order under section 12A(1)(ac)(iii) arising from the order passed by the Ld CIT(Exemptions

DAROGA FAMILY FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, assessee's appeal is allowed for statistical purposes

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Exemption) for condonation of delay in filing Form-10B for AY 2021-22. But ld. CIT (Exemption) u/s 119(2)(b) of the Act rejected

UNICORN TRADECOM PVT. LTD.,KOLKATA vs. I.T.O., WARD - 7(2), KOLKATA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2613/Kol/2024 Assessment Year: 2012-2013 Unicorn Tradecom Pvt. Limited,………………Appellant 1D, Canal Road, 1St Floor, Room No. 101, Kolkata-700053, West Bengal [Pan:Aabcu0224E] -Vs.- Income Tax Officer,……………………...…….Respondent Ward-7(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Gopal Ram Sharma, Advocate, Appeared On Behalf Of The Assessee Shri Kallol Mistry, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 24, 2025 Date Of Pronouncing The Order: June 26, 2025 O R D E R

condonation of the delay. He further submitted that the delay occurred due to spread of pandemic of novel coronavirus and following lockdown announced by our Hon’ble Prime Minister in filing of the appeal for the period falling before COVID exempt

M/S SIKAR ZILLA WELFARE TRUST ,KOLKATA vs. ITO, WARD-1(3), EXEMPT, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm M/S Sikar Zilla Welfare Income Tax Officer, Trust Ward 1(3), Exempt 1A, Sikar Bhawan, Vs. Ashutosh Dey Lane, Kolkata-400071 Kolkata-700006 (Appellant) (Respondent) Pan No. Aadts3808D Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Gautam Patra, Cit Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 28.08.2024

exemption because audit report on From10B was e-filed belatedly on 23rd March, 2020, i.e., after filing of income tax return. The assessee also filed a condonation petition under Section 119(2)(b) to learned Pr. Chief Commissioner of Income Tax for condonation of delay

BASTUHARA SAHAYATA SAMITI,KOLKATA vs. ITO, WARD 1(2)(EXEMPTION),, KOLKATA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 444/Kol/2025 Assessment Year: 2016-2017 Bastuhara Sahayata Samiti,……………….…Appellant 27/1B, Bidhan Sarani, Srimini Market, Kolkata-700006, West Bengal [Pan:Aaatb7422R] -Vs.- Income Tax Officer,……………………………..Respondent Ward-1(2), (Exemption), Kolkata, Office Of The Income Tax Officer, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri S.K. Tulsian, Advocate & Ms. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Somnath Das Biswas, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 20, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

condonation of delay in submission of Form 10 before the ld. CIT(Exemption), Kolkata which was rejected by the ld. CIT vide

SUDHA DHOOT,KOLKATA vs. AO WARD 40 (4), KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2018-19

delay in filing the appeal is being condoned as the assessee seemed to have erred in following the procedure as per the letter dated 07.02.2024. 3. The assessee has raised the following grounds of appeal: “1. That the Ld. Assessing Officer has disallowed the amount of Brought Forward losses amounting to Rs.43,97,351/- mentioning that the return

AL AMEEN ISLAMICK TRUST,HOWRAH vs. ADDITIONAL DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE, , BENGALURU

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra]

condonation of delay in filing Form No. 10B. Accordingly, the appeal of the assessee was dismissed. 3. During the intervening time, the assessee had submitted an application on 12.12.2023 before the Jurisdictional Ld. Commissioner 2 AY: 2020-21 Al Ameen Islamick Trust of Income-tax (Exemption

ITO (EXEMPTION), WARD - 1(1), KOLKATA, KOLKATA vs. INDIAN SUGAR MILLS ASSOCIATION, DELHI

In the result, the appeal of the revenue is dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

exemption to the assessee despite the fact that condonation of delay in filing Form 10B having been rejected CIT(Exemption

RAJIB CHAKRABORTY,KOLKATA vs. ITO- WARD-30(3), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

condone the delay and proceed to decide the appeal on merit. 8 I.T.A. No.1279/Kol/2023 Assessment Year: 2013-14 Rajib Chakraborty. 14. The only effective issue raised in the grounds of appeal is that the Ld. CIT(A) has erred in facts and on law in upholding the order of AO wherein the AO has denied the benefit of exemption

AGARWAL SABHA ,ULUBARI, GUWAHATI vs. CIT(EXEMPTION), KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraagarwal Sabha, Cit (Exemption), Kolkata, H.No. 92A, Saratkunj 10B, Middleton Road, Apartment, Mill Road, Ulubari, Vs Kolkata - 700071 Guwahati (Pan: Aalaa5893M) (Appellant) (Respondent)

Exemption) has erred in rejecting the condonation of delay in filing form 10AB stating that the delay in filing of the application

ICI INDIA LIMITED EMPLOYEES GRATUITY FUND,HARYANA vs. A.C.I.T., CIRCLE - 33, KOLKATA, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 1507/Kol/2024 Assessment Year: 2015-2016 Ici India Limited Employees Gratuity Fund,……………………………………….Appellant Magnum Tower, 9Th Floor, Golf Course, Extension Road, Sector-58, Gurgaon-122011, Haryana [Pan:Aaati3857K] -Vs.- Assistant Commissioner Of Income Tax,…Respondent Circle-33, Kolkata, 10B, Middleton Row, Kolkata-700071 & I.T.A. No. 1508/Kol/2024 Assessment Year: 2015-2016 Ici India Management Staff Gratuity Fund,……………………………………….Appellant Magnum Tower, 9Th Floor, Golf Course, Extension Road, Sector-58, Gurgaon-122011, Haryana [Pan:Aaati4659R] -Vs.- Assistant Commissioner Of Income Tax,…Respondent Circle-33, Kolkata, 10B, Middleton Row, Kolkata-700071

condone the delay and proceed to decide the appeal on merit. 9. In both the appeals, the assessee has taken three grounds of appeal and their common grievance in their respective appeals is that ld. CIT(Appeals) has erred in confirming the action of the ld. Assessing Officer vide which benefit of section 10(25(iv) was denied to each

ICI INDIA MANAGEMENT STAFF GRATUITY FUND,HARYANA vs. A.C.I.T., CIRCLE - 33, KOLKATA, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 1507/Kol/2024 Assessment Year: 2015-2016 Ici India Limited Employees Gratuity Fund,……………………………………….Appellant Magnum Tower, 9Th Floor, Golf Course, Extension Road, Sector-58, Gurgaon-122011, Haryana [Pan:Aaati3857K] -Vs.- Assistant Commissioner Of Income Tax,…Respondent Circle-33, Kolkata, 10B, Middleton Row, Kolkata-700071 & I.T.A. No. 1508/Kol/2024 Assessment Year: 2015-2016 Ici India Management Staff Gratuity Fund,……………………………………….Appellant Magnum Tower, 9Th Floor, Golf Course, Extension Road, Sector-58, Gurgaon-122011, Haryana [Pan:Aaati4659R] -Vs.- Assistant Commissioner Of Income Tax,…Respondent Circle-33, Kolkata, 10B, Middleton Row, Kolkata-700071

condone the delay and proceed to decide the appeal on merit. 9. In both the appeals, the assessee has taken three grounds of appeal and their common grievance in their respective appeals is that ld. CIT(Appeals) has erred in confirming the action of the ld. Assessing Officer vide which benefit of section 10(25(iv) was denied to each

MANAV SEVA TRUST,KOLKATA vs. A.O. WARD 1(4), KOLKATA

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

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

condoned and the exemption was to be allowed and granted. Also, the Hon'ble Telangana High Court in the case of Global Organisation for Development vs. Commissioner of Income-tax (Exemption) reported in [2024] 162 taxmann.com 633 (Telangana) has held that the delay

VIVEKANANDA MATH,NORTH TWENTY FOUR PARGANAS vs. ITO, WARD 1(2), EXEMPT,, KOLKATA

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

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

condoned and the exemption was to be allowed and granted. Also, the Hon'ble Telangana High Court in the case of Global Organization for Development vs. Commissioner of Income-tax (Exemption) reported in [2024] 162 taxmann.com 633 (Telangana) has held that the delay

KAYDEE FOUNDATION,KOLKATA vs. I.T.O., WARD - 1(2), EXEMPTION, KOLKATA

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

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

condoned and the exemption was to be allowed and granted. Also, the Hon'ble Telangana High Court in the case of Global Organization for Development vs. Commissioner of Income-tax (Exemption) reported in [2024] 162 taxmann.com 633 (Telangana) has held that the delay