Roland Educational & Charitable Trust v. Chief CIT

Chhattisgarh Rajya Open School, Raipur vs. Commissioner of Income-Tax(Exemption), Bhopal

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 16 & 17/Rpr/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 16 & 17/RPR/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) PAN : AAAGC0179F .......अपीलाथ" / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri S.K Meena, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 12.06.2023 घोषण…

Chhattisgarh Rajya Open School, Raipur vs. Commissioner of Income-Tax(Exemption), Bhopal

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 16 & 17/Rpr/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 16 & 17/RPR/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) PAN : AAAGC0179F .......अपीलाथ" / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri S.K Meena, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 12.06.2023 घोषण…

Manav Rachna Education Society, Raipur vs. Commissioner of Income Tax ( Exemption), Bhopal

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 01/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 Manav Rachana Education Society, A-1, Pushpak Apartments, Opp. Government School, Chhotapara, Raipur (C.G.)-492 001 Pan: Aaaac6228R . ......अपीलाथ" / Appellant बनाम / V/S.

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 01/RPR/2021 "नधा"रण वष" / Assessment Year : 2018-19 Manav Rachana Education Society, A-1, Pushpak Apartments, Opp. Government School, Chhotapara, Raipur (C.G.)-492 001 PAN: AAAAC6228R . ......अपीलाथ" / Appellant बनाम / V/s. The Commissioner of Income Tax (Exemptions), Bhopal (M.P). ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, CA Revenue by : Shri Debashish Lahiri, CIT-DR सुनवाई क" तार"ख / Date…

The Springer Education Foundation, Gorakhpur vs. CIT (E), Lucknow

…in the Act. Hence, on this ground alone, the application of the society is liable to be rejected. (ii) The issue of condonation of delay was examined by Hon'ble Orissa High Court in the case of Roland Educational and Charitable Trust Vs. CCIT & others ((2009)309 ITR 50], in the judgment dated 17.09.2008. Hon'ble High Court in this case observed as below, "while providing period of limitation for presenting application for grant of exemption u/s 10(23C)(vi) before the CCIT, the legislature has not made any provision for condonation of delay in presentation of such application as has been provided for filing of fi…

M/S Durg Education and Charitable Society, Durg(Cg) vs. The Commisioner of Income Tax, Exemption, Bhopal

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.35/Rpr/2016 "नधा"रण वष" / Assessment Year : 2014-15 Durg Education & Charitable Society, Hig 110, Padmanabhpur, Durg (C.G.)-491 001 Pan : Aaaad3802C .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent Assessee By : None Revenue By : Shri P.K Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 25.07.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.09.2022

…had been taken by the Hon’ble High Court of Andhra Pradesh in the case of Aurora Educational Society Vs. Chief CIT, 20 taxmann.com 46. The Hon’ble High Court of Orissa had also similarly held in the case of Roland Educational & Charitable Trust Vs. Chief CIT, 309 ITR 50 (Ori). In its aforesaid order the Hon’ble High Court had observed as under : “Be that as it may, we are here concerned whether in the absence of any statutory provision to condone the delay in presenting the application under section 10(23C)(vi), the Chief Commissioner of Income Tax can exercise any such power”. On the basis of the aforesaid posit…