D.C.I.T.,CIRCLE-2(2), KOLKATA vs. M/S SHALIMAR WIRES INDUSTRIES LTD., KOLKATA

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

disallowance made by the Assessing Officer towards export commission paid by the assessee to the non-resident was rightly deleted.' 16. When the transaction does not atract the provisions of Section 9 of the Act, then there is no question of applying Explanation 4 to Section 9 of the Act. Therefore, the Revenue has no case and the Tax Case

ONKAR SOCIETY FOR ENGINEERING & TECHNOLOGICAL ,KOLKATA vs. ACIT, CIR. 2, DURGAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Gargshri Rakesh Mishra

disallowed 5% of the capital expenditure claimed. It was stated that the assessee is a society registered under section 12AA of the Act and running an educational institution. The income derived from the trust property had to be computed on commercial principles and the assessee placed reliance on Circular No. 5-P(LXX-6) of 1968. In the case

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

M/S. ELECTROSTEEL CASTING LIMITED.,KOLKATA vs. ITO (INTERNATIONAL TAXATION) WARD, KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

139 thirty per cent of, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid. Provided further that where an assessee fails to deduct the whole or any part of the tax in accordance with the provisions of Chapter XVII-B on any such

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. LUX INDUSTRIES LTD., KOLKATA

Appeals are dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

139 thirty per cent of, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid. Provided further that where an assessee fails to deduct the whole or any part of the tax in accordance with the provisions of Chapter XVII-B on any such

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. LUX INDUSTRIES LTD., KOLKATA

Appeals are dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

139 thirty per cent of, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid. Provided further that where an assessee fails to deduct the whole or any part of the tax in accordance with the provisions of Chapter XVII-B on any such

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

ACIT, CIRCLE - 25, KOLKATA, KOLKATA vs. SRI SUBHATOSH MAJUMDER, KOLKATA

In the result, the appeal of the Revenue is allowed for statistical purpose

Bench: Shri A.T. Varkery, Jm & Dr. Arjun Lal Saini, Am ]

disallowance by CIT(A) is confirmed. This common issue of all the three appeals of revenue is dismissed.” 14. From the foregoing findings of the Tribunal, it is quite evident that the Tribunal had upheld the assessee’s claim for non-deduction of tax at source having regard to the pre- amended provisions of Section 9(1)(vii) read with

M/S. FUTURE DISTRIBUTORS,KOLKATA vs. PR.CIT, KOLKATA - 9, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

9. On the basis of the above observations and findings recorded by him, the ld. CIT held that the order passed by the Assessing Officer under section 143(3)/144 was erroneous and prejudicial to the interest of the Revenue and setting aside the same by exercising the powers conferred upon him under section 263, he directed the Assessing Officer

THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICIAL SCIENCE,KOLKATA vs. CIT(EXEMPTION) , KOLKATA

In the result, appeal of the assessee is allowed

139(1) of the Act. The Assessing Officer has considered the legal position and has taken a possible view after application of mind considered the legal position and has taken a possible view after application of mind considered the legal position and has taken a possible view after application of mind. 11. This Mumbai Bench of the Tribunal

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

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

DCIT, CIR-4, KOLKATA, KOLKATA vs. M/S MACKINTOSH BURN LTD,, KOLKATA

In the result, appeal of revenue is dismissed

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

disallowed the said claim. The Hon'ble ITAT held that, “A plain reading of section 80AC makes it clear that from the assessment year 2006-07, deduction claimed under section 80IA/80-IB/80-IC/80-ID/80-IE shall not be allowed unless the assessee furnishes a return on or before due date specified under sub-section (1) of section 139. Nowhere in the section

DCIT, CIRCLE - 6(1), KOLKATA, KOLKATA vs. M/S. INTEGRATED COAL MINING LIMITED, KOLKATA

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11 Dcit, Circle-6(1), V/S. M/S Integrated Coal P-7, Chowringhee Mining Ltd., 6, Church Square, Kolkata-69 Lane, 1Ste Floor, Kolakta-700001 [Pan No.Aaaci 5584 L] .. अपीलाथ" /Appellant ""यथ"/Respondent Dr. P.K. Srihari, Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Diparun Mukherjee, Aca & ""यथ" क" ओर से/By Respondent Shri Alolk Goenka, Aca 15-01-2019 सुनवाई क" तार"ख/Date Of Hearing 15-03-2019 घोषणा क" तार"ख/Date Of Pronouncement

139(1) (Rs) RE Cess PE cess Re Cess PE cess `RE cess PE cess RE cess PE cess 03- -- -- -- -- -- -- -- --

ACIT, CIRCLE - 13(2), KOLKATA , KOLKATA vs. M/S. PADMA LOGISTICS & KHANIJ PRIVATE LIMITED , KOLKATA

In the result, the revenue’s appeal is partly allowed for statistical purposes

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]

disallowance of rent upto Rs.2,16,000/- as against Rs. 11,82,000/- without appreciating the observation of the A.O. 5) That the appellant craves leave to add modify or alter any of the grounds of appeal and/ or adduce additional evidence at the time of hearing of the case.” 2 Padma Logistics & Khanij

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

9,60,489/- section 14A Penalty proceedings were initiated in respect of the income disclosed under section 132(4) of Rs.6,00,000/- and disallowance of speculation loss of Rs.28,83,322/- .The disallowance of speculation loss of Rs.28,83,6322/- was deleted by the CIT(A). Asst. Year: 2012-13 Returned income under Rs. 1,68,765/- section 139

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

9,60,489/- section 14A Penalty proceedings were initiated in respect of the income disclosed under section 132(4) of Rs.6,00,000/- and disallowance of speculation loss of Rs.28,83,322/- .The disallowance of speculation loss of Rs.28,83,6322/- was deleted by the CIT(A). Asst. Year: 2012-13 Returned income under Rs. 1,68,765/- section 139