LOYOLA HIGH SCHOOL,KOLKATA vs. ITO (EXEMPTION), WARD - 1(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

section 11(2) of the Income Tax Act. In this way, ld. Assessing Officer has disallowed the claim of the assessee. 11. Appeal to the ld. CIT(Appeals) did not bring any relief to the assessee. 12. Ld. Counsel for the assessee, at the very outset, submitted that CBDT has condoned the delay in filing Form No. 9A and 10

BISWAJIT ROY,JALPAIGURI vs. ITO, WARD 1(1), , JALPAIGURI

Appeal is dismissed

Bench: Him, In Limine, By Not Condoning A Delay Of 436 Days Before Him.

section 5. After sufficient cause is shown, the Court is to inquire whether in ns discretion it should condone the delay. e. The discretion conferred on the Court is a judicial discretion and must be exercised to advance substantial justice f. No liberal view should be taken merely because the defaulting party is a Government. g. Even if there

JYOTI RANJAN ROY REPRESENTED BY LIMITED GUARDIAN SUVAJIT ROY ,KOLKATA vs. ACIT, CIR. 50, KOLKATA

In the result, all the captioned appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.963/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy Represented By Limited Guardian Suvajit Roy.............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan:Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.314/Kol/2017 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.261/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Dcit, Circle-49(1), Kolkata.............…..….…..….........……........……...…..…..Respondent

condonation of delay in filing the appeal againstthe order dated December 31, 2009, passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as the "the Act") before this Hon'ble Income Tax Appellate Tribunal, Kolkata Bench (hereinafter referred to as the "Tribunal"). 2. Your petitioner states that the said order dated December 31, 2009 was received

JYOTI RANJAN ROY(LIMITED GUAREDIAN -SUVAJIT ROY),KOLKATA vs. DCIT, CIR. 49(1), KOLKATA

In the result, all the captioned appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.963/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy Represented By Limited Guardian Suvajit Roy.............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan:Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.314/Kol/2017 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.261/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Dcit, Circle-49(1), Kolkata.............…..….…..….........……........……...…..…..Respondent

condonation of delay in filing the appeal againstthe order dated December 31, 2009, passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as the "the Act") before this Hon'ble Income Tax Appellate Tribunal, Kolkata Bench (hereinafter referred to as the "Tribunal"). 2. Your petitioner states that the said order dated December 31, 2009 was received

BISHNUPUR PUBLIC EDUCATION INSTITUTE,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, all the appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

section 10(23C)(vi). According to the ld. CIT(Exemption), these applications were time-barred and, therefore, he Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute rejected all the applications. The relevant finding recorded by the ld. CIT (Exemption) reads as under:- “A prayer for condonation of delay

BISHNUPUR PUBLIC EDUCATION INSTITUTE,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA

In the result, all the appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

section 10(23C)(vi). According to the ld. CIT(Exemption), these applications were time-barred and, therefore, he Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute rejected all the applications. The relevant finding recorded by the ld. CIT (Exemption) reads as under:- “A prayer for condonation of delay

BISHNUPUR PUBLIC EDUCATION INSTITUTE,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, all the appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

section 10(23C)(vi). According to the ld. CIT(Exemption), these applications were time-barred and, therefore, he Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute rejected all the applications. The relevant finding recorded by the ld. CIT (Exemption) reads as under:- “A prayer for condonation of delay

PAWAN KUMAR AGARWAL,KOLKATA vs. PR.CIT, CENTRAL - 2, KOLKATA , KOLKATA

In the result, the appeals are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

delay in filing these appeals deserve to be condoned and the same is hereby condoned. 8. The Assessees in all these four appeals are individuals. There was a search and seizure operation carried out by the revenue under the provision of section 132 of the Act on 10.05.2012 against the assessees and various business concerns of Srijan Group at various

RAM NARESH AGARWAL,KOLKATA vs. PCIT, CENTRAL-2, KOLKATA, KOLKATA

In the result, the appeals are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

delay in filing these appeals deserve to be condoned and the same is hereby condoned. 8. The Assessees in all these four appeals are individuals. There was a search and seizure operation carried out by the revenue under the provision of section 132 of the Act on 10.05.2012 against the assessees and various business concerns of Srijan Group at various

VINOD AGARWAL,KOLKATA vs. PCIT, CENTRAL-2, KOLKATA, KOLKATA

In the result, the appeals are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

delay in filing these appeals deserve to be condoned and the same is hereby condoned. 8. The Assessees in all these four appeals are individuals. There was a search and seizure operation carried out by the revenue under the provision of section 132 of the Act on 10.05.2012 against the assessees and various business concerns of Srijan Group at various

SHYAM SUNDAR AGARWAL,KOLKATA vs. PR.CIT, CENTRAL - 2, KOLKATA , KOLKATA

In the result, the appeals are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

delay in filing these appeals deserve to be condoned and the same is hereby condoned. 8. The Assessees in all these four appeals are individuals. There was a search and seizure operation carried out by the revenue under the provision of section 132 of the Act on 10.05.2012 against the assessees and various business concerns of Srijan Group at various

M P BIRLA FOUNDATION EDUCATIONAL SOCIETY,KOLKATA vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

10(23C)(vi) of IT Act. During the course of processing of return of income the AO (CPC) did not consider the amount of exemption claimed by the appellant of Rs.26,65,66,937/- and passed the intimation order u/s.143(1) of IT Act by making an addition of Rs.26,65,66,937/- in the total income of the appellant

QUALITY BAGS EXPORTERS (P) LTD.,KOLKATA vs. A.C.I.T., CC-IV, KOL, KOLKATA

In the result the appeals of the assessee are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 2787 To 2790/Kol/2013 Assessment Years : 2001-02,2002-03,2003-04 & 2004-05

10. The Hon’ble ITAT, Kolkata in the case of Surajmall Exports in ITA NO.410/Kol/2013 order dated 30.11.2015 on the same retrospective amendment has also taken a similar view and condoned the delay of 2041 days delay of filing the appeal by observing as follows :- “4. At the outset, it is noted that there is a delay of 2041 days

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 order under section

DCIT, LTU-2, KOLKATA vs. M/S CENTURY PLYBOARDS (I), LTD, KOLKATA

In the result, the appeal of the revenue is dismissed and cross objections of assessee are allowed

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2014-15

condone the delay and admit these cross objections filed by assessee. 25. After giving our thoughtful consideration to the submissions of the parties and perusing the judicial decisions relied upon by the ld. Counsel for the assessee. We note that the education cess is allowable for deduction u/s 37(1) of the Act. For this, we rely on the judgment

M/S. ELCON ESTATE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 13(1), KOLKATA

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

section 115BAA, and\nthat Form 10-IC was filed on 31.03.2022. The delay in filing Form 10-IC\nfor AY 2021-22 has been condoned

M/S. JEEVANDARSHI MARKETING PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Hon’Blei.T.A. No. 509/Kol/2022 Assessment Year: 2019-2020 M/S. Jeevandarshi Marketing Pvt. Ltd. Income Tax Officer, Ward-6(2), Kolkata 4Th Floor Vs 9, India Exchange Place Kolkata - 700001 [Pan : Aaacj8585A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, A/R Revenue By : Shri P.P. Barman, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 24/11/2022 घोषणा क" तारीख /Date Of Pronouncement: 28/11/2022 आदेश/O R D E R Per Shri Rajesh Kumar: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 23/08/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2019-2020. 2. The Sole Issue Raised By The Assessee Is Against The Order Of The Ld. Cit(A) Confirming The Order Of The Assessing Officer Wherein The Assessing Officer Had Disallowed The Carry Forward Of Business Loss Of Rs.72,96,597/- On The Ground That The Return Was Filed On 01/11/2019 Whereas The Due Date Of Filing Was On 31/10/2019. 3. Facts In Brief Are That The Assessee Filed The Return Of Income On 01/11/2019 Declaring Total Loss At Rs.72,96,596/-. The Same Was Processed By The Central Processing Centre (Cpc), Bengaluru U/S 143(1) Of The Act Vide Intimation Dt. 30/04/2020, Wherein The Claim Of The Assessee Of Carry Forward Of Loss To Subsequent Year Was Rejected On The Ground That The Return Was Filed On 01/11/2019. 4. Aggrieved The Assesse Carried The Matter In Appeal Before The Ld. Cit(A). The Ld. Cit(A) Simply Dismissed The Appeal Of The Assessee By

Section 239 of the said Act. In the present case we find that the Respondents have failed to exercise such powers to condone the delay in filing returns and consequent refund by the Petitioners on irrelevant and extraneous reasons. I.T.A. No. 509/Kol/2022 Assessment Year: 2019-2020 M/s. Jeevandarshi Marketing Pvt. Ltd. 4 10

BLUEBELL TRADECOM LLP (SUCCESSOR OF BLUEBELL TRADECOM PVT. LTD.),KOLKATA vs. ITO, WARD-2(4), KOLKATA CURRENTLY ITO, WARD-5(1), KOLKATA, KOLKATA

Appeals are allowed for statistical purposes

Bench: the Honorable ITAT and accordingly the appeal was prepared.

section 5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. (successor of Bluebell Tradecom Pvt. Ltd.) (h) In O.P. Kathpalia v. Lakhmir Singh AIR 1984 SC 1744, the Hon'ble Supreme Court held that if the refusal to condone the delay results in grave miscarriage of justice; it would