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(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

c) In Smt. Prabha v. Ram Prakash Kalra 1987 Suppl. SCC 339, the Supreme Court took the view that the Court should not adopt an injustice-oriented approach in rejecting the application for condonation of delay. (d) In Vedabai v. Shantaram Baburao Patil 2001 (44) ALR 577, the Apex Court made a distinction in delay and inordinate delay observing

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

c) In Smt. Prabha v. Ram Prakash Kalra 1987 Suppl. SCC 339, the Supreme Court took the view that the Court should not adopt an injustice-oriented approach in rejecting the application for condonation of delay. (d) In Vedabai v. Shantaram Baburao Patil 2001 (44) ALR 577, the Apex Court made a distinction in delay and inordinate delay observing

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

c t , 1961 the person in receipt of the income has furnished the return of income for the previous year in accordance with the provisions of sub-section (4A) of section 139, within the time allowed under that section. Otherwise the exemption u/s-11 i.e.sr. no 4(i) and 4 viii in schedule Part BTI is not allowed.” Based on this

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

C” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2020-21 Suresh Amiya Memorial ITO (Exemption), Ward-1(3) Trust, Kolkata, Vs 10B, Middleton Row, 6th Floor, P 506A, Keyatala Road, Kolkata-700071 Kolkata-700029 (PAN: AABTS5865N) (Appellant) (Respondent) Present for: Appellant by : Shri Kaustav Chakraborty & Ms. Pooja Saraf, ARs Respondent

DREAMLAND EDUCATION SOCIETY,HOOGHLY vs. ACIT, CIR-2, HOOGHLY, HOOGHLY

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

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 489-495/Kol/2016 Assessment Years : 2005-06 To 2011-12

delay in filing these appeals are accordingly condoned. 5. The assessee is running a school upto XII standard under ICSE Board. The assesse is a registered society having been registered under the West Bengal Societies Registration Act, 1961 bearing registration No.S/32405 of 1981-82. As already stated it is solely engaged in imparting education to pre-primary and primary section

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 ]

c)(vi) of the Act was granted to the assessee and denied the benefit of claim u/s 11 of the Act and determined the income of the assessee at Rs.23,50,390/- vide its order dated 10.03.2014 u/s 143(3)/147 of the Act. 4. The CIT(A) having satisfied that the income tax department has granted registration u/s 12A

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 ]

c)(vi) of the Act was granted to the assessee and denied the benefit of claim u/s 11 of the Act and determined the income of the assessee at Rs.23,50,390/- vide its order dated 10.03.2014 u/s 143(3)/147 of the Act. 4. The CIT(A) having satisfied that the income tax department has granted registration u/s 12A

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 ]

c)(vi) of the Act was granted to the assessee and denied the benefit of claim u/s 11 of the Act and determined the income of the assessee at Rs.23,50,390/- vide its order dated 10.03.2014 u/s 143(3)/147 of the Act. 4. The CIT(A) having satisfied that the income tax department has granted registration u/s 12A

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 ]

c)(vi) of the Act was granted to the assessee and denied the benefit of claim u/s 11 of the Act and determined the income of the assessee at Rs.23,50,390/- vide its order dated 10.03.2014 u/s 143(3)/147 of the Act. 4. The CIT(A) having satisfied that the income tax department has granted registration u/s 12A

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 ]

c)(vi) of the Act was granted to the assessee and denied the benefit of claim u/s 11 of the Act and determined the income of the assessee at Rs.23,50,390/- vide its order dated 10.03.2014 u/s 143(3)/147 of the Act. 4. The CIT(A) having satisfied that the income tax department has granted registration u/s 12A

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

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

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. The assesese could not submit any proof to substantiate the claim. A number of certificates submitted towards proof

TIRUPATI MEAL PRODUCERS (P) LTD.,KOLKATA vs. I.T.O.,WARD-2(4), KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri J. Sudhakar Reddy, Hon’Ble & Shri Aby T. Varkey, Hon’Ble] I.T.A. No. 904/Kol/2019 Assessment Year: 2014-15 Tirupati Meal Producers (P) Ltd……….................……....………………..……...……………...…Appellant C/O. Subash Agarwal & Associates, Advocates Siddha Gibson 1, Gibson Lane Suite 213 2Nd Floor Kolkata – 700 069 [Pan: Aaect 0620 N] Vs. Income Tax Officer, Ward-2(4), Kolkata..………………………………..........….....……......Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri Supriyo Pal, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue Date Of Concluding The Hearing : October 31St, 2019 Date Of Pronouncing The Order : November 29Th, 2019 O R D E R Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 10, Kolkata, (Hereinafter The “Ld.Cit(A)”), Passed U/S. 250 Of The Income Tax Act, 1961 (The ‘Act’), Dt. 31/01/2019, For The Assessment Year 2014-15. 2. At The Outset We Find That There Is A Delay Of 23 (Twenty Three) Days In Filing Of This Appeal. After Perusing The Petition For Condonation, We Are Convinced That The Assessee Was Prevented By Sufficient Cause From Filing The Appeal On Time. Hence The Delay Is Condoned & The Appeal Is Admitted.

delay is condoned and the appeal is admitted. 3. We find that this issue that the assessee has received a request letter for donation on 14/02/2014 from Herbicure Healthcare Bio-Herbal Research Foundation. The assessee made a donation for the purpose of undertaking scientific research which is covered u/s 35(1)(ii) of the Act. Herbicure Healthcare Bio-Herbal Research

NAXALBARI VIVEKANANDA SEBA BHARATY,NAXALBARI, DARJEELING 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, which is as under: “I, Sujit Das son of Late Ganesh Chanra Das residing

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, which is as under: “I, Sujit Das son of Late Ganesh Chanra Das residing

GV KACHREWAALE FOUNDATION,ANDAMAN vs. CIT (EXMPTION), KOLKATA

In the result, these two appeals filed by the assessee are allowed for statistical purposes

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

C” BENCH KOLKATA SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1373 & 1314/Kol/2024 GV Kachrewaale Foundation, Emerald Gecko, Sitapur Be Ach, Neil Island, Andaman, Andaman Islands - 744104 [PAN: AAHCG9971E] .....................…...…………….... Appellant vs. CIT(Exemption), Kolkata, Aayakar Bhawan, P-7, Chowringhee Suare, Kolkata – 700069 ...............…..….................... Respondent Appearances by: Assessee represented by : None Department represented by : Abhijit Kundu

GV KACHREWAALE FOUNDATION,ANDAMAN vs. CIT (EXMPTION), KOLKATA

In the result, these two appeals filed by the assessee are allowed for statistical purposes

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

C” BENCH KOLKATA SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1373 & 1314/Kol/2024 GV Kachrewaale Foundation, Emerald Gecko, Sitapur Be Ach, Neil Island, Andaman, Andaman Islands - 744104 [PAN: AAHCG9971E] .....................…...…………….... Appellant vs. CIT(Exemption), Kolkata, Aayakar Bhawan, P-7, Chowringhee Suare, Kolkata – 700069 ...............…..….................... Respondent Appearances by: Assessee represented by : None Department represented by : Abhijit Kundu