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

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

1) of the Act dated 07.02.2018 and was served upon the assessee. The assessee is registered under section 12A dated 2 Bastuhara Sahayata Samiti 24.06.1994. The assesee furnished audit report in Form No. 10B dated 10.08.2017 along with the return of income. The assesese has claimed donation amounting to Rs.32,33,240/- as Corpus in nature that has been capitalized

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

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

12A(1)(ac)(iii) arising from the order passed by the Ld CIT(Exemptions), Kolkata, dated 23/12/2024 which was served on 23/12/2024. The appeal was thus to be filed by 02/06/2025. However, the appeal is being filed on 02/06/2025 hence there is a delay of 162 days in filing the appeal. 2. There was a delay of 162 days

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

12A(1)(ac)(iii) arising from the order passed by the Ld CIT(Exemptions), Kolkata, dated 23/12/2024 which was served on 23/12/2024. The appeal was thus to be filed by 02/06/2025. However, the appeal is being filed on 02/06/2025 hence there is a delay of 162 days in filing the appeal. 2. There was a delay of 162 days

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 of the Act. The Trust filed its Form No. 10B for AY 2020-21 on 13 February 2021 and the return of income on 15 February 2021. The return was processed vide intimation under section 143(1) of the Act dated 24 December 2021 wherein the gross receipts earned by the Trust (including voluntary contributions) were considered as taxable

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

12A(1)(ac)(i) and under clause (iv) of second proviso to subsection (5) of Section 80G of the Income Tax Act, 1961 upto Assessment year 2026-27 and 2024-25, respectively . So, that, the Appellant could not take any right decision about for filling appeal before your lordship in due course. So, the Appellant filled an application cum declaration

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.

12A(b) of the Act. The appellant’s plea is that the total revenue expenditure Rs. 3,07,97,324/- against the aggregate income earned in reference to sections 11 and 12 of Rs. 3,15,60,828/-, which is also shown in the audit report needs to be duly allowed by the AO and denial of the same

PRAYAS EK ASHA,KOLKATA vs. ITO, WARD - 1(4), EXEMPT,, KOLKATA

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

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2022-23

12A(1)(b) of the Act, wherein it is mandatory to file statutory audit report along with the return 3 Prayas EK Asha: AY: 2022-23 of income within due date. Ld. Addl. CIT(A) held that failure on the part of the assessee to furnish the audit report within the specified date would lead to disentitlement of the assessee

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)

B. R. Dutta, CA, Shri Saurabh Bagaria, Advocate & Shri Ritesh Goel, Advocate Respondent by : Shri I. Jamir, CIT, Sr. DR & Smt. Ranu Biswas, Addl. CIT सुनवाईक"तार"ख/ Date of Hearing : 28/02/2020 घोषणाक"तार"ख/Date of Pronouncement : 28/07/2020 आदेश / O R D E R Per Dr. A.L. Saini, AM: The captioned appeal filed by the assessee, pertaining to assessment

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

1) of the Act on 22nd August, 2018. The assessee claimed exemption under Section 11 of the Act but CPC denied the exemption because audit report on From10B was e-filed belatedly on 23rd March, 2020, i.e., after filing of income tax return. The assessee also filed a condonation petition under Section 119(2)(b) to learned Pr. Chief Commissioner

SUSAMSKAR FOUNDATION ,KOLKATA vs. CIT(EXEMPTION), KOLKATA, KOLKATA

In the result, the appeals of the assessees are allowed for statistical purposes

Bench: Dr. Manish Borad & Sonjoy Sarma

condone the delay and admit the appeal for adjudication 3. The assessee is in appeal before this Tribunal raising the following grounds: “1) That the impugned Order of the Ld. Commissioner of Income Tax (Exemptions), Kolkata is arbitrary, illegal, contrary to the material on records and in excess of his jurisdiction while issuing the Order. 2) That the Rejection

SEARSALE SRI RAM KRISHNA SHARADA CHETANA SANGHA,BURDWAN vs. WARD-2(1),EXEMPTION. , DURGAPUR

The appeals of the assessee are treated as allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

1) was passed on 03.01.2018. The CBDT Circular came in 2020 giving benefit for all assessment years prior to A.Y. 2018-19 to file an application under section 119(2)(b) for condonation of delay in filing Form No.10B of the Income Tax Act. The cognizance of this Circular ought to have been taken by the ld. CIT(A) before

SEARSALE SRI RAMKRISHNA SHARADA CHETANA SANGHA,BURDWAN vs. WARD-2(1), EXEMPTION. , DURGAPUR

The appeals of the assessee are treated as allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

1) was passed on 03.01.2018. The CBDT Circular came in 2020 giving benefit for all assessment years prior to A.Y. 2018-19 to file an application under section 119(2)(b) for condonation of delay in filing Form No.10B of the Income Tax Act. The cognizance of this Circular ought to have been taken by the ld. CIT(A) before

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