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Documents citing Acit Corporate Circle 4(1), Chennai vs Dr. (Mrs.) A.Ezhil Malar, Chennai on 31 December, 2018

Aakash Sureka,Kolkata vs Dcit, Cen. Cir. 3(3), Kolkata on 16 April, 2025

18. Going over the facts of the case, we find that the deed of trust was made on 11.12.2010 by assessee's mother Sudha Sureka creating a trust namely Aakash Sureka Educational Trust. There were two trustees i.e. Anand Sureka and Jyoti Sureka. We have gone through the decision cited by the assessee passed by the Co-ordinate Bench of Mumbai in the case of ACIT vs. Mrs. Sandhya A Pratap in 2017 (2) TMI 1013 (ITAT- Mum) and the Hon'ble Bench has held thus:
Income Tax Appellate Tribunal - Kolkata Cites 24 - Cited by 0 - Full Document

Shivam Sureka,Kolkata vs Dcit, Cen. Cir. 3(3), Kolkata on 16 April, 2025

18. Going over the facts of the case, we find that the deed of trust was made on 11.12.2010 by assessee's mother Sudha Sureka creating a trust namely Aakash Sureka Educational Trust. There were two trustees i.e. Anand Sureka and Jyoti Sureka. We have gone through the decision cited by the assessee passed by the Co-ordinate Bench of Mumbai in the case of ACIT vs. Mrs. Sandhya A Pratap in 2017 (2) TMI 1013 (ITAT- Mum) and the Hon'ble Bench has held thus:
Income Tax Appellate Tribunal - Kolkata Cites 24 - Cited by 0 - Full Document

Aakash Sureka,,Kolkata vs Dcit, Cen. Cir. 3(3), Kolkata on 16 April, 2025

18. Going over the facts of the case, we find that the deed of trust was made on 11.12.2010 by assessee's mother Sudha Sureka creating a trust namely Aakash Sureka Educational Trust. There were two trustees i.e. Anand Sureka and Jyoti Sureka. We have gone through the decision cited by the assessee passed by the Co-ordinate Bench of Mumbai in the case of ACIT vs. Mrs. Sandhya A Pratap in 2017 (2) TMI 1013 (ITAT- Mum) and the Hon'ble Bench has held thus:
Income Tax Appellate Tribunal - Kolkata Cites 24 - Cited by 0 - Full Document

Satyam Sureka ,Kolkata vs Dcit, Central Cir-3(3), Kolkata on 2 July, 2025

18. Going over the facts of the case, we find that the deed of trust was made on 11.12.2010 by assessee's mother Sudha Sureka creating a trust namely Aakash Sureka Educational Trust. There were two trustees i.e. Anand Sureka and Jyoti Sureka. We have gone through the decision cited by the assessee passed by the Co-ordinate Bench of Mumbai in the case of ACIT vs. Mrs. Sandhya A Pratap in 2017 (2) TMI 1013 (ITAT-Mum) and the Hon'ble Bench has held thus:
Income Tax Appellate Tribunal - Kolkata Cites 26 - Cited by 0 - Full Document

Satyam Sureka,Kolkata vs Dcit, Central Cir-3(3), Kolkata on 2 July, 2025

18. Going over the facts of the case, we find that the deed of trust was made on 11.12.2010 by assessee's mother Sudha Sureka creating a trust namely Aakash Sureka Educational Trust. There were two trustees i.e. Anand Sureka and Jyoti Sureka. We have gone through the decision cited by the assessee passed by the Co-ordinate Bench of Mumbai in the case of ACIT vs. Mrs. Sandhya A Pratap in 2017 (2) TMI 1013 (ITAT-Mum) and the Hon'ble Bench has held thus:
Income Tax Appellate Tribunal - Kolkata Cites 26 - Cited by 0 - Full Document

Sudha Sureka,Kolkata vs Dcit, Central Cir-3(3), Kolkata on 2 July, 2025

18. Going over the facts of the case, we find that the deed of trust was made on 11.12.2010 by assessee's mother Sudha Sureka creating a trust namely Aakash Sureka Educational Trust. There were two trustees i.e. Anand Sureka and Jyoti Sureka. We have gone through the decision cited by the assessee passed by the Co-ordinate Bench of Mumbai in the case of ACIT vs. Mrs. Sandhya A Pratap in 2017 (2) TMI 1013 (ITAT-Mum) and the Hon'ble Bench has held thus:
Income Tax Appellate Tribunal - Kolkata Cites 26 - Cited by 0 - Full Document

Seema Sureka,Kolkata vs Dcit, Central Cir-3(3), Kolkata on 2 July, 2025

18. Going over the facts of the case, we find that the deed of trust was made on 11.12.2010 by assessee's mother Sudha Sureka creating a trust namely Aakash Sureka Educational Trust. There were two trustees i.e. Anand Sureka and Jyoti Sureka. We have gone through the decision cited by the assessee passed by the Co-ordinate Bench of Mumbai in the case of ACIT vs. Mrs. Sandhya A Pratap in 2017 (2) TMI 1013 (ITAT-Mum) and the Hon'ble Bench has held thus:
Income Tax Appellate Tribunal - Kolkata Cites 26 - Cited by 0 - Full Document
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