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

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

condonation of delay in the matter. Accordingly, this appeal is dismissed on the point of limitation, without any decision on the merits of the case. 5.1. However, before parting with this issue it is observed that the appellant’s case is squarely covered by CBDT Circular No. 7/2024 dated 25.04.2024 which affords an opportunity to the appellant to approach

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

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

condonation of delay in the matter. Accordingly, this appeal is dismissed on the point of limitation, without any decision on the merits of the case. 5.1. However, before parting with this issue it is observed that the appellant’s case is squarely covered by CBDT Circular No. 7/2024 dated 25.04.2024 which affords an opportunity to the appellant to approach

HAYDEN HALT INSTITUTE,KOLKATA vs. CIT(EXEMPTION), KOLKATA

The appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2024-25

5)(iii) of the Act was mandatory and the Ld. CIT(E) had no power to condone the delay in filing the application in Form No. 10AB. He analysed the various circulars issued by the CBDT to conclude that last date for filing Form 10AB for registration under Section 10(23C)/12A/80G falling on or before 29.09.2022 was extended

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

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

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

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

PANDAVESWAR COLLIERY EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LIMITED,DURGAPUR vs. ITO, WARD-2(4), DURGAPUR, DURGAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condonation of delay, merit of the case is not being discussed. 7. In result, the appeal is dismissed.” 4. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 5. Rival contentions were heard and the submissions made have been examined. The Ld. AR submitted that in intimation issued, the deduction claimed

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

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

K.C.A. CHARITABLE TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

delay is condoned and the appeal is taken for hearing. 3. Ld. Counsel for the assessee challenged the impugned order of ld. CIT (Exemption) thereby submitting that ld. CIT (Exemption) has erred in rejecting the application of the assessee on the ground being wrong selection of the Section code. Ld. Counsel for the assessee submits that

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

DAMODAR VALLEY CORPORATION,KOLKATA vs. ADDL. CIT, RANGE - 9, KOLKATA, KOLKATA

Accordingly, the ground nos. 8 & 9 in ITA No. 451/Kol/2013 raised by the assessee are allowed

Bench: : Shri N.V. Vasudevan & Shri M. Balaganeshita No. 1622/Kol/2011 A.Y 2008-09

10A/ 10B/ 80IA / 80IB. To justify the imposition, real income theory was stressed and it was held that the companies cannot be allowed to have two faces, one for shareholder and another for taxman. Section 115JA was enacted by restructuring the provisions of section 115J with certain minor changes and thereafter section 115JB was enacted by bringing minor changes

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

5) by the appellant trust is thus based on aforesaid bonafide cause. It is humbly submitted that your Honours have the power to condone the delay and the same needs to be exercised liberally. The matter relating to condonation of delay has to be judged broadly, and the provision limiting the time should be liberally interpreted so that the appropriate