DALI KUNDU EDUCATIONAL TRUST,MURSHIDABAD V. DEPUTY DIRECTOR, CPC, BENGALURU

ITA 646/KOL/2025

AI Insights

The case involves Dali Kundu Educational Trust, which appealed against an order passed by the Addl/JCIT(A)-5, Mumbai, for the assessment year 2024-2025. The primary contention was regarding the intimation under Section 143(1) of the Income Tax Act, where the total receipts of the trust were treated as income, and the application of income as claimed by the trust was denied. The tribunal examined whether such an adjustment was permissible under the Act, particularly in the context of the trust's registration under Section 12A, which pertains to the income of charitable or religious trusts.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830001 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 26-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT ADHIKARY
• Keywords: Business income

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.646/KOL/2025 (नििाारण वर्ा / Assessment Year :2024-2025) Dali Kundu Educational Trust, Salar, Murshidabad, West Bengal-742401 Vs Dy. Director, CPC, Bengaluru/ ITO, Ward-2(1), Exemption, Durgapur PAN No. :AABTD 4874 A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 12/01/2026 घोषणा की तारीख/Date of Pronouncement : 12/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 07.03.2025 passed by the ld.Addl/JCIT(A)-5, Mumbai, for the assessment year 2024-2025. 2. None represented on behalf of the assessee. A perusal of the ground raised by the assessee shows that the return filed by the assessee has been processed and an intimation 143(1) of the Act has been issued on the assessee wherein the application of income as claimed by the assessee has been denied and the total receipts of the assessee has been treated as the income of the assessee. 3. It was put to the Ld.Sr DR as to how the total receipts could be treated as the income of the assessee and if at all the registration u/s.12A of the Act was to be denied then the business income of the assessee should have been computed. Printed from counselvise.com ITA No.646/KOL/2025 2 4. The Ld.DR vehemently supported the order of the CPC and the ld.JCIT(A). 5. I have considered the submission of the ld. Sr. DR. As it is noticed that the CPC has denied the assesse’s application, which is in effect the expenses in respect of the earning of the income of the assessee in an intimation u/s. 143(1) of the Act and as it is found that such adjustment is not permissible in an intimation u/s.143(1) of the Act, the adjustment as made by the CPC is found to be unsubstantial. Consequently, the intimation issued u/s.143(1) of the Act stands quashed. 6. In result, appeal of the assessee stands allowed. Order dictated and pronounced in the open court on 12/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 12/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "