JHA EDUCATIONAL TRUST ,KOLKATA vs. ITO(EXEMPTION), WARD - 1(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

12A, the A.O. denied the benefit of Sections 11 & 12 of the 1. T. Act, 1961 and completed the assessment in the status of AOP. Further, depreciation

VIDYA BHARATI SOCIETY FOR EDUCATION & SCIENTIFIC ADVANCEMENT,KOLKATA vs. ACIT(EXEMPTION) CIRCLE - 1(1), KOLKATA , KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

depreciation on the assets acquired by the respondents-assessees. It is a matter of record that all the assessees are charitable institutions registered under Section 12A

M P BIRLA FOUNDATION EDUCATION SOCIETY ,KOLKATA vs. DCIT(E) - 1(1), KOLKATA

In the result, appeals of both the assessees are allowed

Bench: Shri Rajpal Yadav & Shri Girish Agrawal]

depreciation on the assets acquired by the respondents-assessees. It is a matter of record that all the assessees are charitable institutions registered under Section 12A

M/S BANKURA UNNAYANI INSTITUTE OF ENGINEERING,BANKURA vs. ACIT CIRCLE - BANKURA, BANKURA, BANKURA

In the result, the appeal of the assessee is allowed in part

Bench: Sh. J.Sudhakar Reddy & Sh. S.S.Viswanethra Ravi[Assessment Year: 2008-09] Vs M/S. Bankura Unnayani Institute Of Acit, Engineering, At:Pohabagan, P.O.- Circle- Bhagabandh, Dist.-Bankura-722146. Bankura, Pan-Aaaab6545N Bankura. (Appellant) (Respondent) Appellant By Sh. Manish Tiwari, Ar Respondent By Sh. S.M.Surana, Advocate Date Of Hearing 10.07.2018 Date Of Pronouncement 24.08.2018 Order

12A of the Income Tax Act, 1961 (in short “Act”). The assessee is in the field of education. The only issue that arises for adjudication is as follows:- 6. “For that the Ld. CIT(A) erred in confirming the action of the AO in not allowing the benefits of acquisition of capital assets as application of income on the ground

SASHA ASSOCIATION FOR CRAFT PRODUCERS,KOLKATA vs. I.T.O., WARD - 1(3), EXEMPTION, KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

12A of the Act. 07. After hearing the rival contentions and perusing the materials available on record, we find that the case of the assessee is squarely covered by the decision of the co-ordinate bench in assessee’s own case for A.Y. 2008-09 in ITA No.914/KOL/2023 dated 27.04.2016 for A.Y. 2008-09 & ITA Nos. 439 to 441/KOL/2017

SASHA ASSOCIATION FOR CRAFT PRODUCERS,KOLKATA vs. I.T.O., WARD - 1(3), EXEMPTION, KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

12A of the Act. 07. After hearing the rival contentions and perusing the materials available on record, we find that the case of the assessee is squarely covered by the decision of the co-ordinate bench in assessee’s own case for A.Y. 2008-09 in ITA No.914/KOL/2023 dated 27.04.2016 for A.Y. 2008-09 & ITA Nos. 439 to 441/KOL/2017

SASHA ASSOCIATION FOR CRAFT PRODUCERS,KOLKATA vs. I.T.O., WARD - 1(3), EXEMPTION, KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

12A of the Act. 07. After hearing the rival contentions and perusing the materials available on record, we find that the case of the assessee is squarely covered by the decision of the co-ordinate bench in assessee’s own case for A.Y. 2008-09 in ITA No.914/KOL/2023 dated 27.04.2016 for A.Y. 2008-09 & ITA Nos. 439 to 441/KOL/2017

M/S INTEGRATED EDUCATION RESEARCH CENTRE FOR ENGINEERING AND MANAGEMENT,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

In the result the appeal is allowed while the stay application is dismissed

Bench: Shri N.V. Vasudevan & Shri M.Balaganesh

12A of the Act) and not in accordance with Chapter IV of the Act. is not entitled to claim of depreciation. In this case the Hon' ble Bombay High Court restricted its decision on this issue and decided that depreciation is allowoble although the assessee is not covered under Chapter IV of the Act. The Hon'ble Bombay High Court

INTERNATIONAL SEAPORT (HALDIA) PVT. LTD.,KOLKATA vs. PCIT, -2, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm International Seaport (Haldia) Pvt. Ltd. Pcit, 2 C/O S.N. Ghosh & Associates, Aaykar Bhawan, P-7, Advocates, 2 Garstin Place, 2 Nd Chowringhee Square, Vs. Floor, Suite No.203, Off Hare Kolkata-700069, West Bengal Street, Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aaaci9468D Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri S. Datta, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 26.02.2026

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. 2.1. Thus, the ld. AR submitted that the delay

ITO(E), WD-1(3),KOLKATA,KOLKATA vs. SRI AUROBINDO INSTITUTE OF CULTURE, KOLKATA

In the result, the appeal of the revenue is dismissed

12A of the Income Tax Act. It has filed return of income declaring total income at Rs. Nil by claiming exemption under section 11 of the Income Tax Act. In the assessment order, the A.O. has disallowed the exemption amount of Rs. 32,68,920/- claimed by the assessee for the reason that the cost of concerned fixed assets

DAKSHIN KALIKATA SANSAD,KOLKATA vs. I.T.O., WARD - 1(2), EXEMPTION,, KOLKATA

In the result, appeal of the assessee stands allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1576/Kol/2025 Assessment Year: 2018-2019 Dakshin Kalikata Sansad,….…..……...……Appellant 93/1B, Rash Behari Avenue, Kolkata-700029 [Pan:Aaatd5902A] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-1(2), Exemption, Kolkata

section 12A of the Income Tax Act, 1961 dat4ed 11.02.2003. The Appellant-assessee submitted that the assessee has inadvertently claimed and disclosed in the return of income depreciation

M/S ADHUNIK INFRASTRUCTURE PVT. LTD.,KOLKATA vs. JCIT, RG-10, KOLKATA, KOLKATA

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

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.1281 /Kol/2015 Assessment Year : 2010-11

12A) Nothing contained in sub-section (12) shall apply to any enterprise or undertaking which is transferred in a scheme of amalgamation or demerger on or after the 1st day of April, 2007.] 78 [(13) Nothing contained in this section shall apply to any Special Economic Zones notified on or after the 1st day of April, 2005 in accordance with

BRAJESWARI RADHARAMAN INTERGENERATIONS HUMANITARIAN TRUST.,KOLKATA vs. ITO, WARD-1(2), EXEMPTION, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

section 11(6) of the Act provides that depreciation shall not be allowed while computing the income subject to application against those assets which have been treated as application in earlier years. Accordingly, depreciation amounting to Rs. 54,70,543/- was disallowed in the hands of assessee. 3 A.Y. 2020-21 Brajeswari Radharaman Intergenerations Humanitarian Trust (Bright) 4. Aggrieved

A T AND S INDIA PRIVATE LIMITED,NANJANGUD,MYSORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX,KOLKATA-2, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Pcit, Kolkata-2 A T & S India Private Limited Aaykar Bhavan, P-7, 12A, Industrial Area Nanjangud Chowringhee Square, Vs. H.O, Mysore-571301, Karnataka Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aaeca2930J Assessee By : Shri Anup Sinha, Ar Revenue By : Shri Abhijit Kundu, Dr Date Of Hearing: 09.12.2024 Date Of Pronouncement : 21.01.2025

12A, Industrial Area Nanjangud Chowringhee Square, Vs. H.O, Mysore-571301, Karnataka Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AAECA2930J Assessee by : Shri Anup Sinha, AR Revenue by : Shri Abhijit Kundu, DR Date of hearing: 09.12.2024 Date of pronouncement : 21.01.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order

DDIT(E) - I,KOLKATA, KOLKATA vs. THE INDIAN INSTITUTE OF WELDING, KOLKATA

In the result the appeal of the revenue is treated as allowed for statistical purposes

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2009-10

section 25 of the India Companies Act, 1956. The Assessee was granted registration by CIT(A) u/s 12A of the Income Tax Act, 1961 (Act). The object of the assesse is promotion and advancement of science and practice of welding, education of the professionals in the field of welding with the ultimate object of promoting efficiency and growth of welding

THE INSTITUTE OF INDIAN FOUNDRYMEN ,KOLKATA vs. ITO, WARD- 1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under: “3(a) To promote and protect the trade, commerce and industries and in particular

THE INSTITUTE OF INDIA FOUNDRYMEN,KOLKATA vs. ITO, WARD-1(3),EXEMPT, KOLKATA., KOLKATA

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under: “3(a) To promote and protect the trade, commerce and industries and in particular

THE INSTITUTE OF INDIAN FOUNDRYMEN. ,KOLKATA vs. ITO, WARD-1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under: “3(a) To promote and protect the trade, commerce and industries and in particular