DCIT, MIDDLETONTON ROW vs. BISHNUPUR PUBLIC EDUCATION INSTITUTE, BISHNUPUR

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

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Bishnupur Public Education Institute Dcit 10B, Middleton Row, 5 Th Floor, Gopeswarpalli, Bishnupur, Vs. Kolkata-700071, West Bengal Bankura-722122, West Bengal (Appellant) (Respondent) Pan No. Aabtb4176D Assessee By : S/Shri S.M. Surana & Sunil Surana & Dipak Kumar, Ars Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 03.02.2025 Date Of Pronouncement : 24.02.2025

9. Denial of exemption where return of income is not furnished within time 9.1 As per the provisions of twentieth proviso to clause (23C) of section 10 of the Act, if the return of income is not furnished by a trust or institution under first regime within the time under section 139 of the Act, exemption under subclause

PAHALAMPUR SAMABAY KRISHI UNNAYAN SAMITY LTD., ,HOOGHLY vs. ITO, WARD 23(1), , HOOGHLY

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2019-20 Pahalampur Samabay Krishi Ito, Ward-23(1), Hooghly Unnayan Ltd.

disallowance of deduction claimed under [section 10AA or under any of the provisions of Chapter VI-A under the heading "C - Deduction in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi)..... 9

THE GASPER EDUCATION SOCIETY,KOLKATA vs. ITO, WARD 7(1),, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.871/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019) The Gasper Education Society Vs Ito Ward-7 (1), Kolkata 40A, Ajc Bose Road, Nonapukur Tram Depot, Kolkata-700017 Pan No. :Aaabt 0159 K (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Giridhar Dhelia, Advocate रधजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 25/06/2025 घोषणा की तारीख/Date Of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Assessee Against The Order Dated 06.03.2025 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2024- 25/1074097940(1) For The Assessment Year 2018-2019. 2. Shri Giridhar Dhelia, Ld. Advocate Appeared On Behalf Of The Assessee. Shri P.N.Barnwal, Ld. Cit-Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That The Return Filed By The Assessee Was Processed & The Assessment Came To Be Completed U/S.143(3) Of The Act, Wherein The Assessing Officer Has Denied The Assessee The Benefit Of Sections 11 & 12 Of The Act On The Ground That The Return Filed By The Assessee Was U/S.139(4) Of The Act. It Was The Submission That The Ld. Cit(A) Has Also Confirmed The Order Of The Assessing Officer. Ld.Ar Drew Our Attention To The Circular Issued By The Cbdt In F.No.173/193/2019-Ita-

9. Denial of exemption where return of income is not furnished within time 9.1 As per the provisions of twentieth proviso to clause (23C) of section 10 of the Act, if the return of income is not furnished by a trust or institution under first regime within the time under section 139 of the Act, exemption under sub- clause

DURGAPUR PASSENGERS CARRIERS ASSOCIATION,DURGAPUR vs. I.T.O., WARD-1(3), DURGAPUR, DURGAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2014-15 Durgapur Passengers Carriers Ito, Ward-1(3), Association Durgapur Vs. Prantika Bus Stand, Durgapur ‘A’ Zone, Burdwan-713204. Pan: Aaaad 3606 L (Appellant) (Respondent) Present For: Appellant By : Shri Miraj D. Shah, Ar Respondent By : Smt. Ranu Biswas, Addl. Cit, Sr. Dr Date Of Hearing : 27.03.2023 Date Of Pronouncement : 20.04.2023 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Cit(A), National Faceless Appeal Centre (Nfac), Delhi Vide Order No. Itba/Nfac/S/250/2021-22/1040758647(1) Dated 15.03.2022 Against The Assessment Order Passed U/S 143(1) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Grounds Taken By The Assessee Are As Under:

section 139 of the Act on account of incomplete or inconsistent information in the return or in the schedules or for any other reason. (ii) In case of a defective return, the Centre shall intimate this to the person through email or by placing a suitable communication on the e-filing website. (iii) A person may comply with the notice

ZAFAR IQBAL,SILIGURI vs. DCIT, CIRCLE - 1, SILIGURI, SILIGURI

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

disallowance made by the Ld. AO in disposing the appeal of the\nassessee.\"\n3. Brief facts of the case are that the assessee is an individual and\nhad filed his return of income for AY 2016-17 showing total income of\n19,89,163/-. The case was selected for scrutiny under Computer\nAssisted Scrutiny Selection (in short 'CASS'). Notices

ITO(EXEMPT),WARD-1(2). , KOLKATA vs. DEBENDRA AND ROHINI MEMORIAL TRUST, PURBA MEDINIPUR

In the result, the appeal of the revenue stands dismissed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.241/Kol/2023 Assessment Year: 2020-21 Ito (Exemption), Ward-1(2), Kolkata...…......................……...…..….. Appellant Vs. Debendra & Rohini Memorial Trust............….……….…………….. Respondent Kalyanpur Barida, Egra Medinipur, Purba-721429, W.B-721429. [Pan: Aactd0883C] Appearances By: Shri Vijay Kumar, Addl. Cit, Sr. Dr., Appeared On Behalf Of The Appellant. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 18, 2023 Date Of Pronouncing The Order : June 27, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 02.01.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

disallowance of deduction u/s 11 of the Act for not filing the return of income within time as prescribed u/s 139(1) of the Act as required u/s 12A(1)(ba) r.w.s 139(4A) of the Act. 4. At the outset the ld. counsel for the assessee has submitted that the issue is squarely covered by the decision

M/S. BANDHAN BANK LTD. (ERSTWHILE GHOSH FINANCE LTD),KOLKATA vs. DCIT,CIR-5(1), KOL, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2016-17

9) of the Income Tax Act, 1961, but not in case where the assessee had placed the proof on record without filing a revised return under section 139(5) of the Income Tax Act, 1961. Thus, documents placed on record with or without a covering letter with the intention to remove any omission or wrong statement in the return

KHANDRA COLLIERY EMPLOYEES CO OPERATIVE CREDIT SOCIETY LTD.,BARDHAMAN vs. THE AO, CPC BANGALORE / ITO, WARD-1(1), BURDWAN, BURDWAN

The appeal of the assessee is allowed

Bench: The Ld. Cit(A), Where Also He Could Not Succeed.

9) That the appellant craves leave to supplement, amend, add, substitute, cancel, delete or otherwise modify all or any of the grounds herein before or at the time of hearing, if necessary, so arises. 2.1 Before us, the Ld. AR placed on record the order of coordinate Bench in the case of Durgamondap Samabay Krishi Unnayan Samiti, ITA No. 1153/Kol/2023

I.T.O.(EXEMPTION), WARD-1(1), KOLKATA, KOLKATA vs. CAMELLIA EDUCARE TRUST, KOLKATA

In the result, appeal of the revenue is dismissed and Cross

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2020-21

disallowance of deduction claimed under [section 10AA or under any of the provisions of Chapter VI-A under the heading “C.-Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which

SREELEATHERS LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 8(2),, KOLKATA

In the result, the appeal of the assessee is allowed

disallowance under Section 14A of the Act can be made if\nthe assessee had not earned any exempt income), as the\nrevenue has not been accepted the said decision and has\npreferred an SLP against the said decision.\n4. Learned counsel for the petitioner also submits that in view of\nthe amendment made by the Finance Act, 2022 to Section

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

section 37(1) of the Income Tax Act, though claimed by the assessee company in the return of income. Further, the liability has been raised out of fine or penalty imposed by the forest department, and the provision out of the liability is also not allowable u/s. 37(1) of the Income Tax Act. In the present case, the assessee

DEBANJAN CHATTERJEE,KOLKATA vs. D.D.I.T., CPC, BENGALURU, BENGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 1959/Kol/2024 Assessment Year: 2021-2022 Debanjan Chatterjee,……..…………….…………Appellant C-3/14, East Enclave Cooperative Society, Rajarhat, Kolkata-700156 [Pan:Aezpc7707H] -Vs.- Deputy Director Of Income Tax,………………Respondent Cpc, Bengluru, Bangalore-560500 Appearances By: Shri Nilesh Kariya, A.R., Appeared On Behalf Of The Assessee Shri Sanjay Paul, Addl. Cit,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 28, 2024 Date Of Pronouncing The Order: December 02, 2024 O R D E R

Section 90 and same cannot be disallowed for non-compliance with procedural requirement that is prescribed in the rules. 10. Further, we would like to mention that rule 128(9) provides that Form No. 67 should be filed on or before the due date of filing the return of income as prescribed u/s 139

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

disallowed\nunder Rule 8D of the IT Rules and the disallowance has been made only\nunder clause (iii) of Rule 8D as per the formulae mentioned therein and\nthe same is not to be considered for the purpose of MAT and the\naddition, if any, made to the book profit on account of disallowance u/s\nPage 43\nITA

SAIKAT CHATTERJEE,KOLKATA vs. ITO 61(1), KOLKATA

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

139(9).\n12.02.2020\nAppeal filed before CIT(A) against defect notice under Section\n139(9).\n01.09.2020\nCPC passed an order under Section 143(1), disallowing

DALMIA LAMINATORS LTD.,KOLKATA vs. ACIT, CIR. 7(1), KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

section 139(9) that the defect could be cured and was in fact cured. Though the defect was cured on October 15, 1992 it would relate back to December 31, 1991, the date of original filing of the return.” 10 AY: 2017-18 Dalmia Laminators Ltd. 11. In the instant case, the assessee’s return of income filed

BIDYUT PRAKAS BHATTACHARYA,KOLKATA vs. I.T.O., WARD - 52(1), KOLKATA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 90 and same cannot be disallowed for non-compliance with procedural requirement as prescribed in the rules. 10. Further, we would like to mention that rule 128(9) provides that Form No. 67 should be filed on or before the due date of filing the return of income as prescribed u/s 139

SIDDHI VINAYAKA GRAPHICS PVT. LTD.,KOLKATA vs. A.D.I.T., CPC, BENGALURU / I.T.O., CIRCLE - 7(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee stands dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2019-20

disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub- section (1) of section 139; 9

KATHLEEN CONFECTIONERS,KOLKATA vs. DCIT, CIR-32, KOLKATA. , KOLKATA

In the result, appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2019-20

disallowed u/s 36(1)(va) of the Act. Therefore, the Assessing Officer was not justified in making adjustment u/s 143(1)(a) of the Act. Before proceeding further, it will be relevant to mention here that under section 43B(b) of the Income Tax Act, the following amount is allowable as deduction if paid by the assessee before due date

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2, JALPAIGURI, JALPAIGURI

9 relate to disallowance u/s 40(a)(ia) of the Act\non account of non-deduction of TDS. The provisions of section 40(a)(ia)\nof the Act are as under:\n“40. Notwithstanding anything to the contrary in sections 30 to 38, the\nfollowing amounts shall not be deducted in computing the income\nchargeable under the head “Profits