Maharashtra State Board of Technical Education v. ITO

Deputy Commissioner of Income Tax(Exemptions), Bhubaneswar vs. State Pollution Control Board Odisha, Bhubaneswar

In the result, appeals filed by the assessee and cross objections filed by the assessee are dismissed

Bench: Shri George Mathan & Shri Rajesh Kumar

…he appellant all the tests are in the affirmative, is held to be a ‘State”. 13. This view of ours also finds support from the decision of the Coordinate Bench of this Tribunal Mumbai Bench in the case of Maharashtra State Board of Technical Education vs Ito, 176 ITD 47 4 State Pollution Control Board, Paribesh Bhawan, Unit-VIII, Bhubaneswar (Mumbai), wherein, it has been categorically held that every activity of the assessee Board is subject to superintendence, instruction and control of the State Government. The appellant Board is completely controlled financially as well as administratively by the Government.…

Deputy Commissioner of Income Tax(Exemptions), Bhubaneswar vs. State Pollution Control Board Odisha, Bhubaneswar

In the result, appeals filed by the assessee and cross objections filed by the assessee are dismissed

Bench: Shri George Mathan & Shri Rajesh Kumar

…he appellant all the tests are in the affirmative, is held to be a ‘State”. 13. This view of ours also finds support from the decision of the Coordinate Bench of this Tribunal Mumbai Bench in the case of Maharashtra State Board of Technical Education vs Ito, 176 ITD 47 4 State Pollution Control Board, Paribesh Bhawan, Unit-VIII, Bhubaneswar (Mumbai), wherein, it has been categorically held that every activity of the assessee Board is subject to superintendence, instruction and control of the State Government. The appellant Board is completely controlled financially as well as administratively by the Government.…

Deputy Commissioner of Income Tax(Exemptions), Bhubaneswar vs. State Pollution Control Board Odisha, Bhubaneswar

In the result, appeals filed by the assessee and cross objections filed by the assessee are dismissed

Bench: Shri George Mathan & Shri Rajesh Kumar

…he appellant all the tests are in the affirmative, is held to be a ‘State”. 13. This view of ours also finds support from the decision of the Coordinate Bench of this Tribunal Mumbai Bench in the case of Maharashtra State Board of Technical Education vs Ito, 176 ITD 47 4 State Pollution Control Board, Paribesh Bhawan, Unit-VIII, Bhubaneswar (Mumbai), wherein, it has been categorically held that every activity of the assessee Board is subject to superintendence, instruction and control of the State Government. The appellant Board is completely controlled financially as well as administratively by the Government.…

Deputy Commissioner of Income Tax(Exemptions), Bhubaneswar vs. State Pollution Control Board Odisha, Bhubaneswar

…the appellant all the tests are in the affirmative, is held to be a 'State". 13. This view of ours also finds support from the decision of the Coordinate Bench of this Tribunal Mumbai Bench in the case of Maharashtra State Board of Technical Education vs Ito, 176 ITD 47 State Pollution Control Board, Paribesh Bhawan, Unit-VIII, Bhubaneswar 4 (Mumbai), wherein, it has been categorically held that every activity of the assessee Board is subject to superintendence, instruction and control of the State Government. The appellant Board is completely controlled financially as well as administratively by the Government.…

Jharkhand Bhawan Evam Anya Sanirman Karmkar Kalyan Board, Ranchi vs. ITO, Ward-1(1), Ranchi

In the result, appeals` of the assessee stand partly allowed for statistical purposes

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORES/ S/SHRI GEORGE MATHAN, JUDICIAL , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No ITA Nos.99, 100 & 101/RAN/20 /RAN/2025 Assessment Year Assessment Years: 2013-14,2015-16 & 2018 16 & 2018-19 S.A. No.10, 11 & 12/Ran/2025 11 & 12/Ran/2025 Jharkhand Jharkhand Bhawan Bhawan Evam Evam vs Income Income Tax Tax Officer, Officer, War War- Anya Anya SanirmanKarmkar SanirmanKa…

Jharkhand Bhawan Evam Anya Sanirman Karmkar Kalyan Board, Ranchi vs. ITO, Ward-1(1), Ranchi

In the result, appeals` of the assessee stand partly allowed for statistical purposes

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORES/ S/SHRI GEORGE MATHAN, JUDICIAL , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No ITA Nos.99, 100 & 101/RAN/20 /RAN/2025 Assessment Year Assessment Years: 2013-14,2015-16 & 2018 16 & 2018-19 S.A. No.10, 11 & 12/Ran/2025 11 & 12/Ran/2025 Jharkhand Jharkhand Bhawan Bhawan Evam Evam vs Income Income Tax Tax Officer, Officer, War War- Anya Anya SanirmanKarmkar SanirmanKa…

Jharkhand Bhawan Evam Anya Sanirman Karmkar Kalyan Board, Ranchi vs. ITO, Ward-1(1), Ranchi

In the result, appeals` of the assessee stand partly allowed for statistical purposes

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORES/ S/SHRI GEORGE MATHAN, JUDICIAL , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No ITA Nos.99, 100 & 101/RAN/20 /RAN/2025 Assessment Year Assessment Years: 2013-14,2015-16 & 2018 16 & 2018-19 S.A. No.10, 11 & 12/Ran/2025 11 & 12/Ran/2025 Jharkhand Jharkhand Bhawan Bhawan Evam Evam vs Income Income Tax Tax Officer, Officer, War War- Anya Anya SanirmanKarmkar SanirmanKa…

State Pollution Control Board Odisha, Bhubaneswar vs. ITO, Warad 5(2), Bhubaneswar

In the result, appeal of the assessee stands allowed and stay petition stands dismissed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

…d in r. 6DD(b) of the IT Rules, 1962, therefore, the same could not have been disallowed under s. 40A(3)—Smt. Sapna Sanjay Raisoni vs. ITO (2016) 179 TTJ 34 (Pune)(Trib) followed.” In the case of “Maharashtra State Board of Technical Education Vs. ITO, (2019) 176 ITD 47 (Mumbai)” the Hon’ble Mumbai Bench of ITAT it was held that; There is complete control of the State Government over the affairs of the assessee-Board. The powers and duties of the Board as prescribed P a g e 10 | 44 S.P.No.11/CTK/2024 ITA N o.301/CTK /2024 Assessment Year :2017-18 under s. 22, show that none of the activities undertaken or ent…

Swastha Bikash Samiti, Scb Medical College, Cuttack vs. ITO(Exemption), Cuttack

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA Nos.324 to 328/CTK/20 /CTK/2023 Assessment Years : 2003-04 to 2007 04 to 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. ITO (Exemption), ITO (Exemption), SCB CB Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack PAN/GIR No PAN/GIR No.AAEAS 5600 H (Appell…

Swasthya Bikash Samiti, Scb Medical College, Cuttack vs. ITO(Exemption), Cuttack

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA Nos.324 to 328/CTK/20 /CTK/2023 Assessment Years : 2003-04 to 2007 04 to 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. ITO (Exemption), ITO (Exemption), SCB CB Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack PAN/GIR No PAN/GIR No.AAEAS 5600 H (Appell…

Swasthya Bikash Samiti, Scb Medical College, Cuttack vs. ITO(Exemption), Cuttack

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA Nos.324 to 328/CTK/20 /CTK/2023 Assessment Years : 2003-04 to 2007 04 to 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. ITO (Exemption), ITO (Exemption), SCB CB Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack PAN/GIR No PAN/GIR No.AAEAS 5600 H (Appell…

Swasthya Bikash Samiti, Scb Medical College, Cuttack vs. ITO(Exemption), Cuttack

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA Nos.324 to 328/CTK/20 /CTK/2023 Assessment Years : 2003-04 to 2007 04 to 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. ITO (Exemption), ITO (Exemption), SCB CB Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack PAN/GIR No PAN/GIR No.AAEAS 5600 H (Appell…

Swasthya Bikash Samiti Scb Midical College Hospital, Cuttack vs. ITO(Exemption), Cuttack

In the result appeal of the assessee allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.324 To 328/Ctk/20 /Ctk/2023 Assessment Years : 2003-04 To 2007 04 To 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. Ito (Exemption), Ito (Exemption), Scb Cb Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack Pan/Gir No Pan/Gir No.Aaeas 5600 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None (Adjn Petition) : None (Adjn Petition) Revenue By : Shri S.C.Mohanty, Sr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 06/0 06/2024 Date Of Pronouncement : 06/0 /06/2024 O R D E R Per Bench

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA Nos.324 to 328/CTK/20 /CTK/2023 Assessment Years : 2003-04 to 2007 04 to 2007-08 Swasthya Swasthya Bikash Bikash Samity, Samity, Vs. ITO (Exemption), ITO (Exemption), SCB CB Medical Medical College College Aayakar Bhavan, Cuttack Aayakar Bhavan, Cuttack Hospital,Mangalabag, Hospital,Mangalabag, Cuttack PAN/GIR No PAN/GIR No.AAEAS 5600 H (Appell…

Watco, Bhubaneswar vs. CIT(Exemptions), Hyderabad

In the result appeal of the assessee allowed

Bench: Shri George Mathan & Shri Arun Khodpiawatco, Ground Floor, Unnati Bhawan, Satyanagar, Bhubaneswar Pan No.Aabcw 7947 A ………………Assessee Versus Cit(Exemption), Hyderabad ………………..Revenue Shri B.R.Pattnaik, Ar For The Assessee Shri Suresh Shivnandan, Cit-Dr For The Revenue Date Of Hearing : 27/09/2022 Date Of Pronouncement : 27/09/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Is Filed By The Assessee Against The Order Passed U/S 12A Of The Income Tax Act, 1961 By The Commissioner Of Income Tax (Exemptions), Hyderabad, Dated 06.12.2019, On The Following Grounds :- 1. The Order Passed By The Learned Cit(Exemption), Hyderabad Is Capricious, Invalid, Illegal & Bad In Law. 2. The Learned Commissioner (Exemption) Erred In Rejecting Our Application For Registration U/S 12Aa Of Income Tax Act On The Ground That The Appellant Was Carrying On Activities In The Nature Of Commerce & The Object Of The Appellant Were Not To Be Treated As For Charitable Purpose U/S 2(15) Of Income Tax Act, 1961. 3. The Appellant Craves Leaves To Amend, Modify, Oblige, Add To Or Resigned Any Or All Of The Above Ground.

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER WATCO, Ground Floor, Unnati Bhawan, Satyanagar, Bhubaneswar PAN No.AABCW 7947 A ………………Assessee Versus CIT(Exemption), Hyderabad ………………..Revenue Shri B.R.Pattnaik, AR for the assessee Shri Suresh Shivnandan, CIT-DR for the Revenue Date of Hearing : 27/09/2022 Date of Pronouncement : 27/09/2022 आदेश / O R D E R Per Arun Khodpia, AM : This appeal is filed by the as…