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Bansal Foundation

ITA No. 2235/KOL/2024Income Tax Appellate Tribunal, SMC Bench, Kolkata18 Mar 2025

The assessee, Bansal Foundation, a Public Charitable Trust registered under section 12A of the Income Tax Act, filed its return of income along with an audit report in Form 10B for the assessment year 2022-23, declaring total income as 'NIL

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Vivekananda Bayam Samity Vs. ITO, Ward-42(1), Murshidabad

I.T.A. No. 2290/Kol/2024Income Tax Appellate Tribunal (ITAT), Kolkata Bench17 Mar 2025

The assessee, Vivekananda Bayam Samity, a charitable society registered under the Registrar of Firms, Societies and Non-trading Corporations, West Bengal, filed its return of income declaring total income of Nil after claiming exemption of

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Khemka Charity Trust vs. Income Tax Officer (Exemption)

I.T.A. No.142/Kol/2025Income Tax Appellate Tribunal, SMC Bench, Kolkata19 Dec 2025

The assessee, Khemka Charity Trust, is a charitable trust that filed its return of income for the assessment year 2018-19. The application of funds amounting to Rs. 8,17,000/- and accumulation of funds amounting to Rs. 27,010/- under sectio

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Joygopalpur Youth Development Centre vs. ITO, Ward-1(1), Exemptions, Kolkata

ITA No.1378/Kol/2025Income Tax Appellate Tribunal, 'B' Bench, Kolkata2 Dec 2025

The assessee, Joygopalpur Youth Development Centre, a society registered under section 12AA of the Income Tax Act, was selected for scrutiny regarding transactions with specified persons. The Assessing Officer found that the assessee made p

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