D.C.I.T CC - XXIII,KOLKATA., KOLKATA vs. M/S SINGHAL ENTERPRISES PVT LTD., KOLKATA

In the result, both appeal of Revenue stand allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

condone the delay occurred in filing the income tax return. The ld. DR vehemently supported the order of the AO. On the other hand the ld. AR filed a paper book which is running from pages 1 to 77 and submitted that there was some dispute with regard to the partition of the family property, so the delay occurred which

AKHIL BHARATVARSHIYA CH KSH MAHASABHA,KOLKATA vs. CENTRALIZED PROCESSING CENTRE (CPC), , BENGALURU

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 380/Kol/2025 Assessment Year: 2022-2023 Akhil Bharatvarshiya Ch Ksh Mahasabha,..Appellant C/O. Agarwal Vishwanath & Associates, 133/1/1A, S.N. Banerjee Road, Pushkal Bhawan, 3Rd Floor, Kolkata-700013, West Bengal [Pan:Aaaaa8373R] -Vs.- Centralized Processing Centre (Cpc),……...Respondent Bengaluru, Income Tax Department, Post Box No. 1, Electronic City Post Office, Bengaluru-560100 Appearances By: Shri Deep Agrawal, A.R. & Shri Subhankar Ghosh, A.R., 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 19, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

10A to 30.06.2024, and the appellant has since obtained provisional registration under section 12AB covering Assessment Year 2022-23, making the denial of exemption unjust and contrary to the principles of natural justice. (3) That the Ld. CIT(A) grossly erred in not considering that the appellant had duly applied for re-registration under section 12AB. received approval vide Form

NITDAA FOUNDATION,KOLKATA vs. CIT(E), KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishranitdaa Foundation, Commissioner Of Income Fe 261, Sector-Iii, Salt Lake, Tax (Exemption), Kolkata, Vs West Bengal -700106 10B, Middleton Row, (Pan: Aadtn2308K) West Bengal - 700071 (Appellant) (Respondent)

delay of 79 days may kindly be condoned by Your Honour and our Appeal be decided on merits in the interest of justice.” 7. The assessee was also required to inform whether any approval was granted under section 12AA or under section 80G of the Act earlier, in response to which, the Ld. AR filed a copy of the order

ST. THOMAS SYRO MALABAR CATHOLIC CHURCH,KOLKATA vs. CIT (EXEMPTION), , KOLKATA

In the result, the appeal of the assessee is partly allowed

condone the delay and adjudicate\nthe appeal.\n3.\nAt the time of hearing, the counsel of the assessee raised additional\nground which is extracted as under:-\n\"That on the facts and circumstances of the case, the assessee trust inadvertently filled\nFrom 10AB for A.Y. 2023-24 on 05.03.2023 instead of A.Y. 2024-25 for registration u/s\n12A

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)

10A for provisional registration hence rejection is not as per law. 3 CIT(Exemption) has erred in rejecting the condonation of delay in filing form 10AB stating that the delay in filing of the application cannot be condoned by it. 2 Agarwal Sabha 4 The learned CIT(Exemption) is not justified in cancelling the provisional certificate issued to the assessee

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (I) LTD., KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

RECKITT DENCKISER (INDIA) LTD.,KOLKATA vs. DCIT, CIR-12(1), KOLKATA, KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (INDIA) LTD., KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

M/S RECKITT BENCKISER (I) PVT. LTD.,KOLKATA vs. DCIT, CIR-12(1), KOLKATA, KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

M/S IFGL REFRACTORIES LTD,KOLKATA vs. DCIT, CPC, BANGALORE

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

Bench: Shri Aby. T. Varkey&Shri Rajesh Kumar]

condone the delay by enacting section 5 of the Limitation Act, 1963 in order to enable the courts to do substantial justice to parties by disposing of matter on merits and the expression “sufficient cause” as provided in Section 5 is adequately elastic to enable the court to apply the law in a meaningful manner so that the ends

LOKSAKHA WELFARE SOCIETY,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

In the result, this appeal filed by the assessee is 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. The Commissioner of Income Tax (Exemptions), Kolkata ('CIT(E)'), has passed the order dated 22 February 2025 under section 80G(5) of the Income-tax Act, 1961 ('the Act') rejecting the registration under the said section to the Appellant. I.T.A. No.: 1883/KOL/2025 Assessment Year: N.A. Loksakha Welfare

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

10A of the Act. The case of the assessee is further supported by the decisions of the coordinate Benches of this Tribunal in AT Kearney India (P.) Ltd. v. Addl. CIT (66 SOT 140) [ITAT Delhi] and Zavata India (P.) Ltd. v. ITO (141 ITD 456) (ITAT Hyd] 22. Now adverting to the facts of the present case, we find

NITDAA FOUDATION ,KOLKATA vs. CIT(E), KOLKATA

In the result, ITA No. 1431/KOL/2023 is allowed for statistical purposes

Bench: Sri Anikesh Banerjee & Sri Girish Agrawal

10A on 24.9.2019 which was granted u/s 12AA on 7.11.2019 3. That the Learned C.I.T.(Exemption) Kolkata was not at all justified in arbitrarily rejecting the application for Registration u/s 12A(1)(ac)(iii) of the I.T. Act 1961 without making any proper enquiry about the existence of the Trust and the documents already in the custody of the department

PRAMEYA FOUNDATION,KAIKHALI BOINCHBERIA vs. CIT (EXEMPTION) , KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraprameya Foundation, Cit (Exemption), Kolkata, Vill- Boinchberia, Po- Kaikhali Income Tax Office, 10B, Falta Boinchberia, Falta South, Vs Middleton Road, 24 Parganas - 743503 Kolkata - 700071 (Pan: Aadtp0927G) (Appellant) (Respondent)

condone the delay in filing of Form 10AB of the Act for obtaining the final registration under Section 80G of the Act. It is further submitted that the appellant could not file the application for final registration in time due to amendment in law regarding provisional and regular registration. It is a matter of fact that that the entire procedure

SALT LAKE SANSKRITIK SANSAD ,KOLKATA vs. DCIT, CIRCLE CPC, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 40/Kol/2025 Assessment Year: 2023-2024 Salt Lake Sanskritik Sansad,…………...……Appellant Sector-1, Trust Bhawan, Ca-49, Salt Lake, Kolkata-700064, West Bengal [Pan:Aaets4162K] -Vs.- Deputy Director Of Income Tax,................Respondent Circle Cpc, Bengaluru, Prestige Alpha, Post Bag No. 2, Electronic City Post, Hosur Road, Bangalore-560 100, Karnataka Appearances By: Shri N. Kausic, A.R., Appeared On Behalf Of The Assessee Shri Kallol Mistry, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 23, 2025 Date Of Pronouncing The Order: May 30, 2025 O R D E R

10A and Form 10BB for the assessment year 2023-24 on or before 31.03.2024 as non-furnishing of audit report in the prescribed form would result in denial of exemption. The assessment was completed under section 143(1) of the Act at an assessed income of Rs.25,58,626/-. On being aggrieved, the assessee preferred an appeal before

ANTI HUNGER SQUAD FOUNDATION,KOLKATA vs. C.I.T., EXEMPTION, KOLKATA, KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 93 & 94/Kol/2023 Assessment Year: 2022-2023 Anti Hunger Squad Foundation,...............Appellant 6, Maulana Shawk T. Maulana, Shawkat Ali Street, Kolkata-700073 [Pan: Aahta9499G] -Vs.- Commissioner Of Income Tax, Exemption, Kolkata,................................................Respondent 10B, Middleton Road, Kolkata-700071 Appearances By: Shri Akkal Dudhwewala, Appeared On Behalf Of The Assessee Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : March 27, 2023 Date Of Pronouncing The Order : March 28, 2023 O R D E R

10A be not filed afresh. The ld. Counsel submitted that in case, a fresh application is filed in Form 10AD, then the assessee will not be entitled for benefit of sections 11 & 12 (if registration is being granted under section 12A), because in this year gross receipts are roughly Rs.9,00,000/-), but there is no provision

ANTI HUNGER SQUAD FOUNDATION,KOLKATA vs. C.I.T., EXEMPTION, KOLKATA, KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 93 & 94/Kol/2023 Assessment Year: 2022-2023 Anti Hunger Squad Foundation,...............Appellant 6, Maulana Shawk T. Maulana, Shawkat Ali Street, Kolkata-700073 [Pan: Aahta9499G] -Vs.- Commissioner Of Income Tax, Exemption, Kolkata,................................................Respondent 10B, Middleton Road, Kolkata-700071 Appearances By: Shri Akkal Dudhwewala, Appeared On Behalf Of The Assessee Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : March 27, 2023 Date Of Pronouncing The Order : March 28, 2023 O R D E R

10A be not filed afresh. The ld. Counsel submitted that in case, a fresh application is filed in Form 10AD, then the assessee will not be entitled for benefit of sections 11 & 12 (if registration is being granted under section 12A), because in this year gross receipts are roughly Rs.9,00,000/-), but there is no provision

ORDNANCE FACTORIES WOMENS WELFARE ASSOCIATION,KOLKATA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), INCOME TAX, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

10A, Auckland Road West Bengal - 700001 [PAN: AAAAO0121B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Arnab Chakraborty, C.A. Revenue by : Shri Abhijit Kundu, CIT, D/R सुनवाई क" तार"ख/Date of Hearing : 16/05/2024 घोषणा क" तार"ख/Date of Pronouncement : 01/07/2024 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER: The instant appeal is directed