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18 results for “depreciation”+ Section 12Aclear

Sorted by relevance

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Key Topics

Section 2(15)27Section 1125Section 12A17Exemption16Section 26313Section 143(3)12Section 2507Section 56Section 575Depreciation

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

ITA 1935/KOL/2024[2014-2015]Status: DisposedITAT Kolkata15 Jan 2025AY 2014-2015

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

For Appellant: Shri S.M. Surana, ARFor Respondent: Shri Abhishek Kumar, DR
Section 12ASection 143(3)Section 2(15)Section 249Section 250Section 253Section 3Section 5

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

5
Charitable Trust4
Limitation/Time-bar4

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

ITA 1936/KOL/2024[2015-2016]Status: DisposedITAT Kolkata15 Jan 2025AY 2015-2016

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

For Appellant: Shri S.M. Surana, ARFor Respondent: Shri Abhishek Kumar, DR
Section 12ASection 143(3)Section 2(15)Section 249Section 250Section 253Section 3Section 5

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

ITA 1934/KOL/2024[2013-2014]Status: DisposedITAT Kolkata15 Jan 2025AY 2013-2014

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

For Appellant: Shri S.M. Surana, ARFor Respondent: Shri Abhishek Kumar, DR
Section 12ASection 143(3)Section 2(15)Section 249Section 250Section 253Section 3Section 5

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

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

In the result, the appeal of the assessee is allowed

ITA 211/KOL/2022[2015-16]Status: DisposedITAT Kolkata26 Feb 2026AY 2015-16

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

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S. Datta, DR
Section 12ASection 138Section 143(3)Section 263

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

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

In the result, appeal of the assessee stands allowed

ITA 1576/KOL/2025[2018-2019]Status: DisposedITAT Kolkata18 Nov 2025AY 2018-2019

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 12ASection 142(1)Section 143(2)Section 143(3)Section 234BSection 270ASection 57

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

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

In the result, the appeal of the assessee is allowed

ITA 1313/KOL/2023[2020-21]Status: DisposedITAT Kolkata21 Mar 2024AY 2020-21

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 11(6)Section 12ASection 143(2)Section 2(15)Section 80G

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

ITA 1220/KOL/2024[2018-2019]Status: DisposedITAT Kolkata21 Jan 2025AY 2018-2019

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

For Appellant: Shri Anup Sinha, ARFor Respondent: Shri Abhijit Kundu, DR
Section 143(3)Section 144CSection 263

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

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

In the result, the appeals of the assessee are allowed

ITA 1228/KOL/2023[2015-16]Status: HeardITAT Kolkata12 Apr 2024AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

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

ITA 1229/KOL/2023[2016-17]Status: HeardITAT Kolkata12 Apr 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

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

ITA 1230/KOL/2023[2017-18]Status: HeardITAT Kolkata12 Apr 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

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 appeal of the assessee is allowed

ITA 906/KOL/2023[2014-15]Status: DisposedITAT Kolkata18 Mar 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)

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), EXEMPTION , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 499/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Jun 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

Section 11Section 12ASection 2(15)

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

INDIAN CHAMBER OF COMMERCE,KOLKATA vs. DCIT,CIR-1(1), (EXEMPTION), KOLKATA. , KOLKATA

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

ITA 934/KOL/2023[2014-15]Status: DisposedITAT Kolkata22 Dec 2023AY 2014-15

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

Section 11Section 12ASection 2(15)Section 25

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 23 I.T.A. Nos.933 & 934/Kol/2023 Assessment Years: 2013-14 & 2014-15 Indian Chamber of Commerce existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under

INDIAN CHAMBER OF COMMERCE. ,KOLKATA vs. DCIT, CIR-1(1), (EXEMPTION), KOLKATA

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

ITA 933/KOL/2023[2013-14]Status: DisposedITAT Kolkata22 Dec 2023AY 2013-14

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

Section 11Section 12ASection 2(15)Section 25

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 23 I.T.A. Nos.933 & 934/Kol/2023 Assessment Years: 2013-14 & 2014-15 Indian Chamber of Commerce existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. I.T.O., WARD - 1(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1123/KOL/2024[2018-2019]Status: DisposedITAT Kolkata15 Oct 2024AY 2018-2019

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

Section 11Section 143(3)Section 2(15)Section 263

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

DCIT(EXEMPTION), CIRCLE 1(1) KOLKATA, KOLKATA vs. HOOGHLY RIVER BRIDGE COMMISSIONER, KOLKATA

In the result, both the appeals of the revenue are partly allowed

ITA 1148/KOL/2024[2013-14]Status: DisposedITAT Kolkata18 Dec 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. Nos.1147 & 1148/Kol/2024 Assessment Years: 2012-11 & 2013-14

Section 11Section 111Section 12ASection 250

12A of the Act in the year 2019, the assessment for the AY 2012-13, by then, stood completed and was not pending before the AO. 11.1. Secondly, the said provision stood omitted as on 01.04.2023. As on today, when we are adjudicating upon this appeal and claim of the assessee for grant of benefit of proviso to section

DCIT(EXEMPTION), CIRCLE-1(1), KOLKATA, KOLKATA vs. HOOGHLY RIVER BRIDGE COMMISSIONER, KOLKATA

In the result, both the appeals of the revenue are partly allowed

ITA 1147/KOL/2024[2012-13]Status: DisposedITAT Kolkata18 Dec 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. Nos.1147 & 1148/Kol/2024 Assessment Years: 2012-11 & 2013-14

Section 11Section 111Section 12ASection 250

12A of the Act in the year 2019, the assessment for the AY 2012-13, by then, stood completed and was not pending before the AO. 11.1. Secondly, the said provision stood omitted as on 01.04.2023. As on today, when we are adjudicating upon this appeal and claim of the assessee for grant of benefit of proviso to section

NALANDA GROUP OF MANAGEMENT EDUCATION,KOLKATA vs. ITO, WARD-1(1)EXEMPTION, , KOLKATA

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

ITA 140/KOL/2024[2013-14]Status: DisposedITAT Kolkata06 Nov 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)Section 250

12A of the Act on 25.05.2009 and had filed Form No. 10B before the Assessing Officer (hereinafter referred to as Ld. 'AO'). The return of income declaring ‘NIL’ income was filed for AY 2013-14 after claiming exemption u/s 11 of the Act. The case was selected for scrutiny and after making several disallowances, the total income was assessed