DCIT, CIRCLE - 10(2), KOLKATA, KOLKATA vs. M/S. YAMAI FASHION PVT. LTD., KOLKATA

Appeals are dismissed as involving lower than the prescribed tax effect of ₹20 lac therefore

Bench: Shri S.S.Godara & Shri M. Balaganesh

section 10B (4) of the Act is very categorical and unambiguous. 5.3.2. In view of our aforesaid findings and respectfully following the decision of the Hon’ble Jurisdictional High Court in assessee’s own case supra, we do not find any infirmity in the order of the ld CITA in this regard. Accordingly, we dismiss the Ground No. 1 raised

DCIT, CIRCLE - 10(2), KOLKATA, KOLKATA vs. M/S. YAMAI FASHION PVT. LTD., KOLKATA

Appeals are dismissed as involving lower than the prescribed tax effect of ₹20 lac therefore

Bench: Shri S.S.Godara & Shri M. Balaganesh

section 10B (4) of the Act is very categorical and unambiguous. 5.3.2. In view of our aforesaid findings and respectfully following the decision of the Hon’ble Jurisdictional High Court in assessee’s own case supra, we do not find any infirmity in the order of the ld CITA in this regard. Accordingly, we dismiss the Ground No. 1 raised

THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICIAL SCIENCE,KOLKATA vs. CIT(EXEMPTION) , KOLKATA

In the result, appeal of the assessee is allowed

section 119 of the I. T. Act, tion 119 of the I. T. Act, 1961 and all other powers enabling in this behalf, the petitions for condonation of delay 1961 and all other powers enabling in this behalf, the petitions for condonation of delay 1961 and all other powers enabling in this behalf, the petitions for condonation of delay

HINDUSTAN GUM & CHEMICALS LTD.,KOLKATA vs. THE DCIT, CIR-12(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the revenue is dismissed

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1410/Kol/2016 Assessment Year : 2010-11 Hindustan Gum & Chemicals Ltd. -Vs- Dcit, Circle-12(1), Kolkata [Pan: Aaach 7214 E] (Appellant) (Respondent) I.T.A No. 1601 /Kol/2016 Assessment Year : 2010-11 Dcit, Circle-12(1), Kolkata -Vs- Hindustan Gum & Chemicals Ltd. [Pan: Aaach 7214 E] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Advocate Shri Vinod Sharma, Ca For The Respondent : Shri Sallong Yaden, Addl. Cit

Delay condoned. Leave granted. Pending hearing and final disposal of the Civil appeal, Department is restrained from recovering penalty and interest which has accrued till date. It is made clear that as far as the outstanding interest demand as of date is concerned, it would be open to the department to recover that amount in case Civil Appeal

DCIT, CIRCLE-12(1), KOLKATA, KOLKATA vs. M/S HINDUSTHAN GUM & CHEMICALS LTD., KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the revenue is dismissed

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1410/Kol/2016 Assessment Year : 2010-11 Hindustan Gum & Chemicals Ltd. -Vs- Dcit, Circle-12(1), Kolkata [Pan: Aaach 7214 E] (Appellant) (Respondent) I.T.A No. 1601 /Kol/2016 Assessment Year : 2010-11 Dcit, Circle-12(1), Kolkata -Vs- Hindustan Gum & Chemicals Ltd. [Pan: Aaach 7214 E] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Advocate Shri Vinod Sharma, Ca For The Respondent : Shri Sallong Yaden, Addl. Cit

Delay condoned. Leave granted. Pending hearing and final disposal of the Civil appeal, Department is restrained from recovering penalty and interest which has accrued till date. It is made clear that as far as the outstanding interest demand as of date is concerned, it would be open to the department to recover that amount in case Civil Appeal

HINDUSTAN GUM & CHEMICALS LTD.,KOLKATA vs. THE DCIT, CIR-12, KOLKATA, KOLKATA

In the result, the appeal of the assessee in ITA No

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

Delay condoned. Leave granted. Pending hearing and final disposal of the Civil appeal, Department is restrained from recovering penalty and interest which has accrued till date. It is made clear that as far as the outstanding interest demand as of date is concerned, it would be open to the department to recover that amount in case Civil Appeal

DCIT, CIR-12, KOLKATA, KOLKATA vs. M/S HINDUSTAN GUMS & CHEMICAL LTD., KOLKATA

In the result, the appeal of the assessee in ITA No

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

Delay condoned. Leave granted. Pending hearing and final disposal of the Civil appeal, Department is restrained from recovering penalty and interest which has accrued till date. It is made clear that as far as the outstanding interest demand as of date is concerned, it would be open to the department to recover that amount in case Civil Appeal

M/S TEA PROMOTERS (INDIA) PVT. LTD.,KOLKATA vs. ACIT, CIRCLE-4, KOLKATA, KOLKATA

Appeal is allowed

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2002-03

condone the impugned delay since the same is neither intentional nor deliberate on assessee’s part. The assessee’s appeal is therefore taken up for adjudication on merits. Heard both parties vehemently argued their respective stands against and in support of disallowance(s) . Case file perused. 4. The first disallowance under challenge in the instant appeal is on account

THE GOODHOPE FOUNDATION,KOLKATA vs. I.T.O.,WARD-1(3) (EXEMPTION), KOLKATA

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

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

condonation petition., which are as follows- “1. That in the case of the assessee order u/s 250 for AY 2022-23was passed by NFAC on 9.52024 and it was served upon the assessee on 9.5.2024. 2. That against the order passed by NFAC u/s 250 dated 9.5.2024, the time limit for filing of the appeal before

INDIAN EX-SERVICE LEAGUE(W.B.),KOLKATA vs. CIT (EXEMPTION), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2018-19 Indian Ex-Services Ito (Exemption), Ward- League, (W.B.) 1(1), Kolkata. Cp/7/3, Block-Cp, Vs. Sector-V, Salt Lake City, Kolkata -700 091. Pan: Aaati 3629 R (Appellant) (Respondent) Present For: Appellant By : Shri Amiya Kumar Sahu, Advocate Respondent By : Shri Biswanath Das, Acit Date Of Hearing : 07.09.2022 Date Of Pronouncement : 24.11.2022 O R D E R Per Sonjoy Sarma, Jm: This Is An Appeal Preferred By The Assessee For A.Y. 2018-19 Is Directed Against The Order Of Ld. Cit(A), National Faceless Appeal Centre Dated 17.09.2021 U/S 143(1) Of The Income-Tax Act, 1961. The Assessee Has Taken The Following Grounds Of Appeal: “I. For That The Cit(A) Fails To Understand That The Tax Is Payable On Income Not On Gross Receipts Thus Disallowance Of Revenue Expenditures Pent Is Unlawful, Whimsical Based On Surmises & Thus Order Passed By The Cit(A) Confirming The Assessment Order Is Liable To Be Set Aside.

sections 11 and 12 of the Act. 3. Representations have been received by the Board/field authorities stating that Form No. 10B could not be filed along with the return of income for A.Y. 2016-17 and A.Y. 2017-18. It has been requested that the delay in filing of Form No. 10B may be condoned

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

delay stands condoned by the above Circular. Therefore, it is to be treated in time. This exhibits that both conditions are fulfilled. Therefore, accumulation is to be allowed. In view of the above, appeal of the assessee is allowed. The ld. Assessing Officer is directed to give benefit under section 11(2) of the Act to the assessee of accumulated

ITO(EXEMPTION),WARD-1(3), KOLKATA, KOLKATA vs. SURESH AMIYA MEMORIAL TRUST, KOLKATA

In the result, the appeal of the Revenue in ITA No

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2020-21

10B has been condoned and the charitable trusts have been granted exemption under section 11 of the Act. Relevant extract of the said rulings have been discussed in Annexure-1 for the kind consideration of the Hon'ble Bench. In view of the said rulings the Respondent humbly requests the Hon'ble Bench to condone the minor delay

INDRAVATI DEVI BAGRODIA CHARITABLE TRUST,KOLKATA vs. I.T.O., WARD - 1.1, EXEMPTION, KOLKATA

Appeal are allowed for statistical purposes

Section 11 of the Act. The assessee contended that the delay was unintentional and relied on various judgments.", "held": "The Tribunal noted that courts have consistently held that delay in filing Form 10B is condonable

DCIT CIR-8, KOLKATA, KOLKATA vs. M/S NATURAL PRODUCTS EXPORT CORPN. LTD., KOLKATA

In the result, appeal filed by Revenue is dismissed

Bench: Shrimahavir Singhand Shriwaseem Ahmedassessment Year :2009-10

condone the delay of appeal and proceed to hearing the appeal. 3. The first issue raised by the Revenue in this appeal is that the Ld. CIT(A) has erred in allowing the deduction under section 10B

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

condone the delay in filing of audit report on form 10B and direct the jurisdictional Assessing Officer to give benefit of Section

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]

section 119(2)(b) has delegated the powers to PCIT/CIT to condone the delay in filing Form 10B beyond 365 days

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]

Section 12A(1)(b) of the Act, the AO denied the exemption u/s 11 and assessed the total income of the assessee at Rs. 3,58,34,330/-. 3. Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has also been dismissed. Being aggrieved and dissatisfied the assessee

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 10B for the A.Y. 2020-21 on 12/12/2023. 2. As per record, the Audit Report in Form 10B was filed on 22/03/2021. The due date of filing Form 10B for the A.Y. 2020-21 was 15/01/2021. Hence, there was delay in filing Audit Report in Form 1OB as per provisions of Section

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

condoning the delay, if such provision is provided in the Act while considering any issue for adjudication. Therefore, considering the above proposition, we are of the view that ld. CIT(Exemption) has rightly rejected the Assessment Years: 2016-2017, 2017-2018 & 2018-2019 Bishnupur Public Education Institute application of the assessee for grant of approval under section