Calcutta New School Society vs. ITO, Ward-1(1), Kolkata
Case No: ITA No.1021/Kol/2025
Court: Income Tax Appellate Tribunal, 'A' Bench, Kolkata
Date: 2/10/2026
Parties Involved
appellantCalcutta New School Society
respondentITO, Ward-1(1), Kolkata
Facts Summary
The assessee, Calcutta New School Society, a charitable trust registered under section 80G of the Income Tax Act, filed its return of income declaring a total income of Rs.4,72,606 and discharging a tax liability of Rs.47,757. The assessee reported an application of income amounting to Rs. 13,56,764 and an accumulation of Rs.10,41,069. However, the return was not accepted and processed by CPC, leading to an addition of Rs.1,46,08,711 to the total income and a demand of Rs.60,13,740, including in…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay of 190 days in filing the appeal before the Commissioner of Income Tax (Appeal) is condoned.
Precedents Relied Upon
2 precedents cited in this judgement.