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

In the result, appeal of the assessee is allowed

12A of the Act on 09/12/2016. Thereafter, the assessee filed a petition for condonation of delay in filing of Form No. 10 Thereafter, the assessee filed a petition for condonation of delay in filing of Form No. 10 Thereafter, the assessee filed a petition for condonation of delay in filing of Form No. 10 before the ld. CIT(E), Kolkata

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

In the result, both the appeals filed by the assessee are 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. Whereas the appeal for the rejection order under section 12A

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTIION),, KOLKATA

In the result, both the appeals filed by the assessee are 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. Whereas the appeal for the rejection order under section 12A

M/S. KALYAN EDUCATIONAL SOCIETY,BUDBUD, BURDWAN (EAST) vs. A.C.I.T., CIRCLE - 2, DURGAPUR, DURGAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No. 106/Kol/2023 Assessment Year: 2020-2021 M/S. Kalyan Educational Society,..............Appellant Budbud Bye Pass (North), Distg. Bardhaman-713403 [Pan: Aabtk2860K] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-2, Durgapur, Aayakar Bhawan, Durgapur, West Bengal Appearances By: Shri S.K. Tulsiyan, Advocate, Smt. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Subhrajyoti Bhattacharjee, Cit (Dr), Appeared On Behalf Of The Revenue

1) of section 12A is quoted as under: 11 Assessment Year: 2020-2021 M/s. Kalyan Educational Society “the entities registered under section 12AA are required to file return of income under sub-section (4A) of section 139 of the Income -tax Act, if the total income without giving effect to the provisions of sections 11 and 12 exceeds the maximum

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 FILING APPEAL against rejection of registration for grant of registration under section 12A(1)(ac)(iii)) and under

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 FILING APPEAL against rejection of registration for grant of registration under section 12A(1)(ac)(iii)) and under

WEST BENGAL TRADE PROMOTION ORGANISATION LIMITED ,KOLKATA vs. ITO (EXEMPTION), WARD - 1(3), KOLKATA , KOLKATA

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

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.36/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10)

condonation of delay in seeking registration was not available. 19. This clearly goes to prove that the first proviso to section 12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

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

12A in the original return filed. The revised return of income filed by the Trust was processed vide intimation under section 143(1) of the Act, wherein exemption under section 11 of the Act was denied on certain grounds, including non-filing of audit report before the filing of return. In this regard, the Hon'ble Bangalore Tribunal held

D L AGARWALA CHARITABLE TRUST,NORTH TWENTY FOUR PARGANAS vs. CIT (EXEMPTION), , KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.555&556/Kol/2025 D L. Agarwala Charitable Trust……………..……….……….……….……Appellant 336, Canal Street, Sreebhumi S O Lake Town, North 24 Parganas, W.B- 700048.. [Pan: Aabtd5563G] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Raju Mukherjee, Fcs & N. D Mimani, Fca Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 23.03.2012 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Both The Appeals Have Been Filed By The Assessee With Delays Of 21 Days. The Assessee Has Filed Affidavits For Condonation Of The Delays.

sections 12A(1)(ac)(iii) & 80G(5)(iii) of the Income Tax Act (hereinafter referred to as the ‘Act’) respectively. Since both the appeals relate to the same assessee and arise from the final registration u/s 12A of the Act which is compulsory for getting subsequent registration u/s 80G of the Act which are interconnected in both the appeals

D L AGARWALA CHARITABLE TRUST,NORTH TWENTY FOUR PARGANAS vs. CIT (EXEMPTION), , KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.555&556/Kol/2025 D L. Agarwala Charitable Trust……………..……….……….……….……Appellant 336, Canal Street, Sreebhumi S O Lake Town, North 24 Parganas, W.B- 700048.. [Pan: Aabtd5563G] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Raju Mukherjee, Fcs & N. D Mimani, Fca Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 23.03.2012 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Both The Appeals Have Been Filed By The Assessee With Delays Of 21 Days. The Assessee Has Filed Affidavits For Condonation Of The Delays.

sections 12A(1)(ac)(iii) & 80G(5)(iii) of the Income Tax Act (hereinafter referred to as the ‘Act’) respectively. Since both the appeals relate to the same assessee and arise from the final registration u/s 12A of the Act which is compulsory for getting subsequent registration u/s 80G of the Act which are interconnected in both the appeals

I.T.O.(EXEMPTIONS), WARD-2(1), DURGAPUR, DURGAPUR vs. M/S ST. XAVIER'S SCHOOL, BURDWAN, BURDWAN

In the result the appeals of the revenue are dismissed

Bench: Hon’Ble Shri P.M.Jagtap, Am & Shri S.S.Viswanethra Ravi, Jm ]

condonation petition for delay in filing the application for registration u/s 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT (A) was also not justified in taking a similar stand that of the AO, without taking cognizance

I.T.O.(EXEMPTIONS), WARD-2(1), DURGAPUR, DURGAPUR vs. M/S ST. XAVIER'S SCHOOL, BURDWAN, BURDWAN

In the result the appeals of the revenue are dismissed

Bench: Hon’Ble Shri P.M.Jagtap, Am & Shri S.S.Viswanethra Ravi, Jm ]

condonation petition for delay in filing the application for registration u/s 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT (A) was also not justified in taking a similar stand that of the AO, without taking cognizance

I.T.O.(EXEMPTIONS), WARD-2(1), DURGAPUR, DURGAPUR vs. M/S ST. XAVIER'S SCHOOL, BURDWAN, BURDWAN

In the result the appeals of the revenue are dismissed

Bench: Hon’Ble Shri P.M.Jagtap, Am & Shri S.S.Viswanethra Ravi, Jm ]

condonation petition for delay in filing the application for registration u/s 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT (A) was also not justified in taking a similar stand that of the AO, without taking cognizance

I.T.O.(EXEMPTIONS), WARD-2(1), DURGAPUR, DURGAPUR vs. M/S ST. XAVIER'S SCHOOL, BURDWAN, BURDWAN

In the result the appeals of the revenue are dismissed

Bench: Hon’Ble Shri P.M.Jagtap, Am & Shri S.S.Viswanethra Ravi, Jm ]

condonation petition for delay in filing the application for registration u/s 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT (A) was also not justified in taking a similar stand that of the AO, without taking cognizance

I.T.O.(EXEMPTIONS), WARD-2(1), DURGAPUR, DURGAPUR vs. M/S ST. XAVIER'S SCHOOL, BURDWAN, BURDWAN

In the result the appeals of the revenue are dismissed

Bench: Hon’Ble Shri P.M.Jagtap, Am & Shri S.S.Viswanethra Ravi, Jm ]

condonation petition for delay in filing the application for registration u/s 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT (A) was also not justified in taking a similar stand that of the AO, without taking cognizance

DCIT(E),CIRCLE-2, KOLKATA, KOLKATA vs. M/S WEST BENGAL TRADE PROMOTION ORG., KOLKATA

In the result, appeal of revenue is dismissed

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

condonation of delay in seeking registration was not available. 19. This clearly goes to prove that the first proviso to section 12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

DCIT, CIR-2, KOLKATA, KOLKATA vs. KARMAPA CHARITABLE TRUST,

In the result, the appeal filed by the revenue is dismissed

Bench: The Tribunal Is Condoned & We Proceed To Hear The Appeal On Merits.

delay of 14 days in filing the appeal before the Tribunal is condoned and we proceed to hear the appeal on merits. 3. The appellant Revenue has raised the following grounds:- 1. That the ld. CIT(A) has erred in allowing the appeal whereas the assessment proceedings for the assessment year under consideration was not pending on the date

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

delay is condoned in the appeal. 4. The facts in brief are that the assessee filed its return of income for the assessment year 2016-17 on 22.09.2016 through CPC declaring NIL gross total income vide e-filing. The case was selected for Complete Scrutiny through CASS. Notice under section 143(2) of the Income Tax Act dated

NAXALBARI VIVEKANANDA SEBA BHARATY,NAXALBARI, DARJELING vs. CIT (EXEMPTION), KOLKATA, KOLKATA

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra & Naxalbari Vivekananda Seba Ito, Ward-1(1), Siliguri, Bharaty, 10B, Middleton Road, C/O. M/S Salarpuria, Jajodia & Kolkata - 700071 Co., 3Rd Floor, Laha Paint Vs House, 7, Chittaranjan Avenue, Kolkata - 700072 (Pan: Aadtn7438E) (Appellant) (Respondent)

section 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. At the outset, it may be mentioned that the appeal is barred by limitation by 37 days. The assessee has filed an application for condonation of delay