M/S. GOLDLINE DEALERS PVT. LTD., ,KOLKATA vs. ITO, WARD - 9(2), KOLKATA, KOLKATA

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

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

condone the delay and proceed to decide the appeal on merit. 6. The assessee has taken 7 grounds of appeal. However, all the grounds are theoretical and peripheral in nature without specifically pointing out the grievance. In brief, the grievance is that ld. CIT(A) has erred in confirming the addition of Rs. 4,70,26,000/- added

RINA RAY,SILIGURI vs. ITO, WARD 3(2),, DARJEELING

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2262/Kol/2025 Assessment Year: 2018-2019 Rina Ray,………….………………….………...……Appellant C/O. Amit Kumar Ray, St. Josoph School Road, Matigara, Siliguri-734010, West Bengal [Pan:Bhipr4602M] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-3(2), Darjeeling, 27/19, Ajc Bose Road, Near Lal Kuthi, P.O. & P.S. Darjeeling, Darjeeling-734101, West Bengal Appearances By: Shri Sujit Basu, Advocate & Shri Rajib Mukherjee, 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: December 09, 2025 Date Of Pronouncing The Order: December 31, 2025 O R D E R

section 50C of the Act. The appellant had duly disclosed the capital gain in her return filed on 30.05.2022 u/s.148 considering the full value of Rs.38,83,125/-. The appellant had considered the cost of acquisition of the sold property as on 01.04.2001 for Rs.6,00,000/- and computed her capital gain at Rs.22,51,125/- after considering the indexed

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

In the result, the appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2235/Kol/2024 Assessment Year: 2022-2023 Bansal Foundation,………………………...……Appellant White House, 3Rd Floor, 119, Park Street, Kolkata-700016 [Pan:Aadtb0630J] -Vs.- Income Tax Officer,…………………………....Respondent Ward-1(2), (Exemption), 10B, Middleton Road, Kolkata-700071

condonation of delay of merely 28 days in filing Form 10B and allowing the exemption claimed u/s 11 of the Act instead of dismissing the appeal by stating the avenue for relief by filing petition u/s 119(2)(b) of the Act before the competent authority. (5) That, therefore, the order of the CIT(A) should, accordingly, be quashed/modified

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

M/S PARAMOUNT PROPERTIES & ESTATE DEVELOPMENTS LTD.,KOLKATA vs. ITO, WD-3(1), KOLKATA, KOLKATA

In the result, appeal of assessee is allowed on legal grounds

Bench: Shri A. T. Varkey & Shri Waseem Ahmedi.T.A. No.93/Kol/2016 Assessment Year 2005-06 M/S. Paramount Properties & I.T.O., Wd-3(1), Kolkata. P-7, Chowringhee Square, Estate Developments Ltd. -Vs- Kolkata – 700 069. 3, Pretoria Street, 4Th Floor, Kolkata – 700 071. [Pan : Aabcp 8731 B] (Appellant) (Respondent)

condone the said delay and proceed to dispose of this appeal of the assessee on merit. 4. In view of the above, we decided to proceed and to adjudicate the matter on the basis of materials available on record. The assessee in Ground Nos.1 & 2 has challenged the initiation of reassessment proceedings u/s 147 of the Act. 5. Briefly stated

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

condone the delay lies with the Income Tax Officer under section 119(2) of the Act. 2 Salt Lake Sanskritik Sansad 4. On being aggrieved, the assessee preferred an appeal before the ITAT and raised the following grounds:- (1) For that on the facts and circumstances of the case, order passed by the ld. Addl./JCIT(A)-2, Chandigarh

SRI JAYANTA SAHA,KOLKATA vs. DCIT, CIRCLE - 25, KOLKATA , KOLKATA

In the result, appeal of assessee is allowed

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

125/- was challenged by the assessee before the Ld. CIT(A), who was pleased to dismiss the same on 19.02.2014. However, the said order was infact received by the assessee only on 29.03.2014. The Ld. AR submitted that last date for filing the appeal before the Tribunal was on 28.05.2014, however, since the assessee filed this appeal only

M/S. SPAN FOUNDATION PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

condone the delay and admit the appeal for hearing. 4. These three appeals filed by the different assessee’s emanate from a common search conducted at their premises, involves common and identical issues, therefore, appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, since facts remain similar and the grounds

M/S. CLIFF TREXIM PVT. LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

condone the delay and admit the appeal for hearing. 4. These three appeals filed by the different assessee’s emanate from a common search conducted at their premises, involves common and identical issues, therefore, appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, since facts remain similar and the grounds

M/S. GARG BROTHERS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

condone the delay and admit the appeal for hearing. 4. These three appeals filed by the different assessee’s emanate from a common search conducted at their premises, involves common and identical issues, therefore, appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, since facts remain similar and the grounds

INCOME TAX OFFICER, WARD-9(1), KOLKATA, KOLKATA vs. VIGHNAHARTA VINCOM PRIVATE LIMITED, KARNATAKA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Vighnharta Vincom Private Income Tax Officer, Ward 9(1) Limited 5Th Floor, Room No. 5/12/2B, 94-G, Apartments No.1, 9 Th Cross Aaykar Bhawan Poorva, P-7, Road, Rajamahalvilas Extension Vs. Chowringhee Square, Sadashiva Nagar, Bangalore, Kolkata-700069, West Bengal Karnataka-560080, (Appellant) (Respondent) Pan No. Aadcv6413E Assessee By : Shri S.K. Pransukha, Ar Revenue By : Shri Pradeep Dung Dung, Dr Date Of Hearing: 16.03.2026 Date Of Pronouncement: 15.04.2026

condone the delay and admit the appeal for hearing. 3. The only issue raised by the assessee is against the order of ld. CIT (A) deleting the addition of ₹5,53,73,000/- as made by the ld. AO in respect of share capital/ share premium by treating the same as unexplained cash credit

INTIMATE COMMOTRADE PVT. LTD. ,KOLKATA vs. ITO, WARD-6(2), KOLKATA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 539/Kol/2024 Assessment Year: 2012-2013 Intimate Commotrade Private Limited,……Appellant 5/1, 4Th Floor, Room No. 125, Clive Row, Kolkata-700001 [Pan:Aacci4983R] -Vs.- Income Tax Officer,……………………………....Respondent Ward-6(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

delay is condoned. 4. Brief facts of the case are that the assessee is a Private Limited Company, who filed its return of income on 29.03.2012 declaring total income at ‘NIL’. Information was received from the Investigation Wing that the assessee was a beneficiary of Rs.87,00,000/- received through accommodation entry for the assessment year 2012-13. Therefore

SARVOTTAM CAPS PVT. LTD.,KOLKATA vs. PCIT-2, KOLKATA

In the result, ITA No. 202/KOL/2021 is dismissed

Bench: Sri Rajesh Kumar & Sri Anikesh Banerjee

delay of 37 days is duly condoned and the matter is taken for adjudication. 3. When the matter was called for hearing, none was present on behalf of the assessee. On perusal of the record, we find that the matter was fixed in several dates on Dated 15.02.2022, 06.04.2022, 26.05.2022 and the ld. A/R requested for fixation of the appeal

KHEMKA CHARITY TRUST,KOLKATA vs. ITO(EXEMPTION), WARD 1(4), KOLKATA

Appeal of the assessee is allowed

Bench: The Processing Of Return Of Income U/S 143(1) Of The Act.

condonation of delay. We find that co-ordinate benches of Tribunal and High Courts in a series of decision has held that uploading of Form 10B belatedly is a merely regulatory and in case the audit report was available at the time of filing return of income and was not filed due to bona fide reasons, the benefit of section

DCIT CIRCLE-5(1), KOLKATA vs. S K SARAWAGI AND COMPANY PVT LTD, KOLKATA

Accordingly, the revenue succeeds partially\non this issue.\n\n7.\nConsidering the discussion above, the Revenue's appeals are partly\nallowed

condone the delay and admit these\ntwo appeals for adjudication.\n\n2. The appeal in ITA No. 150/Kol/2024 arises from order dated\n13.11.2023 passed by the Ld. Commissioner of Income Tax- CIT(A), Kolkata\n22, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”). In\nITA No. 151/Kol/2024, the appeal arises from order dated 13.11.2023\npassed

DCIT, CIRCLE-5(1), KOLKATA vs. S K SARAWAGI AND COMPANY PRIVATE LIMITED, KOLKATA

Appeals are partly allowed

Bench: The O/O Pcit-2, Kolkata 23.01.2024 Certificate Of Filing 2Nd Appeal Was Received From The O/O Pr. Cit-2, Kolkata 24.01.2024 Necessary Hardcopies Of Documents/ Paper/ Details Required For Filing 2Nd Appeal Before The Hon’Ble Itat, Kolkata Were Collected & Prepared. 25.01.2024 2Nd Appeal Was Filed

condone the delay and admit these two appeals for adjudication. 2. The appeal in ITA No. 150/Kol/2024 arises from order dated 13.11.2023 passed by the Ld. Commissioner of Income Tax- CIT(A), Kolkata – 22, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”). In ITA No. 151/Kol/2024, the appeal arises from order dated 13.11.2023 passed

ACIT, CIR. 2, , ASANSOL vs. EASTERN COALFIELD LTD, DISHERGARH

In the result, the appeal of the revenue is dismissed

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

condone the delay and proceed to hear the appeal. 3. The grounds of appeal taken by the revenue are as under: 1. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) is justified in giving relief of Rs. 34,07,60,000/- by holding that this amount is only the cumulative figure

AGAMI NIRMAN 2003,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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

CONDONATION OF DELAY IN FILING APPEAL against rejection of registration for grant of registration under section 12A(1)(ac)(iii)) and under clause (iii) of second proviso to sub-section (5) of Section 80G of the Income Tax Act, 1961 for more or less than 125