M/S. NABADIGANT EDUCATIONAL TRUST,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR, BHUBANESWAR

In the result, both appeals of the assessee are dismissed

1 )(c)(ii) read with section 13(2)(b). In the case of Skin Institute Et Public Services Charitable Trust VS. AQIT (Exemption) (ITAT,Delhi) (65 ITD 125), the Tribunal held that a part of trust income was being used directly or indirectly for the benefits of its founder and Managing Director - No exemption

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

12A of the Act and thus is eligible to claim the exemption u/s 11(1)(a) of the Act. However, inadvertently, the assessee computed the statutory exemption of 15% u/s 11(1)(a) on net surplus instead of gross receipts during the year. The same is evident from the revised return of income filed by the assessee before the learned

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

12A of the Act and thus is eligible to claim the exemption u/s 11(1)(a) of the Act. However, inadvertently, the assessee computed the statutory exemption of 15% u/s 11(1)(a) on net surplus instead of gross receipts during the year. The same is evident from the revised return of income filed by the assessee before the learned

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

12A of the Act and thus is eligible to claim the exemption u/s 11(1)(a) of the Act. However, inadvertently, the assessee computed the statutory exemption of 15% u/s 11(1)(a) on net surplus instead of gross receipts during the year. The same is evident from the revised return of income filed by the assessee before the learned

REGIONAL COLLEGE OF ENGINEERING & MANAGEMENT,BHUBANESWAR vs. ITO, WARD-2(2), BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.94/Ctk/2016 (नििाारण वषा / Assessment Year :2008-2009 Regional College Of Engineering & Vs. Ito Ward-2(2), Bhubaneswar Management, Plot No.18, Sector-A, Zone-B, Mancheswar Industrial Estate, Bhubaneswar-751010 Pan No. : Aaaar 1386 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Subhendu Datta, Dr सुनवाई की तारीख / Date Of Hearing : 20/08/2020 घोषणा की तारीख/Date Of Pronouncement : 21/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-3, Bhubaneswar, Dated 28.12.2015 For The Assessment Year 2008-2009, On The Following Grounds Of Appeal :- 1. That, The Learned Cit (A) Has Committed Serious Error In Not Allowing The Appeal Of The Appellant Against The Order Of The Learned Ao Passed U/S 154 Of The Income Tax Act Dated 15.10.2014 . 2. That, The Learned Cit (A) Has Committed Serious Error In Not Accepting That The Denial Of "Emption To A Charitable Trust Granted Registration U/S 12Aa Of The Income Tax Act Is A Mistake Apparent From Record As Envisaged U/S 154 Of The Income Tax Act, 1961. 3. That, The Learned Cit (A) Has Committed Serious Error In Holding That The Mistake Of Disallowance For Violation Of Provision Of Section 40(A)(Ia) Of The Income Tax Act Is Not A Mistake Apparent From Record In The Case Of A Charitable Trust Registered U/S 12Aa Of The Income Tax Act.

12A and accordingly its income and expenditure is computed in terms of section 11. The issue before us is whether the disallowance under Section 40(a)(ia) can be made for the non- deduction of TDS under Section 194 in the case of such kind of assessees. Under the Income Tax Act, computation of total income is made under

ACIT (EXEMPTIONS), BHUBANESWAR vs. M/S. PEOPLES FORUM, BHUBANESWAR

In the result, the appeal filed by the revenue and cross objections filed

Bench: Shri N.S Sainiassessment Year :2009-2010 Acit (Exemptions), Aayakar Vs. M/S. Peoples Forum, Plot Bhavan, Bhubaneswar. No.Hig 44, Dharma Vihar, Khandagiri, Bhubaneswar Pan/Gir No. Aaatp 2214 R (Appellant) .. ( Respondent)

b) there is no commercial intent, content or substance in its these activities. Although the Appellant has in its submissions stoutly denied that its activities fell within the wide and generic definitional ambit of "advancement of any other object of general public utility", and foreclosed its options by selecting to place itself within the more selective definitional ambit of "relief

ITO(EXEMPTIONS), BHUBANESWAR vs. ADHIKAR, BHUBANESWAR

In the result, appeal of the revenue is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

12A registration, which in any case is not disputed. At the assessment stage only the application and charitable nature is seen.” 9. The CIT(A) further referred to the decision of the Cuttack Bench of the Tribunal in the case of Bharat Integrated Social v. CIT, Sambalpur [ITA NO.115/CTK/2011], wherein, it was held that the micro finance activity

M/S PARAPIT PORT TRUST,CUTTACK vs. ADDL. CIT, CUTTACK

In the result, appeal of the revenue i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.395/Ctk/2013 (धनधाारण वषा / Assessment Year :2008-2009) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अपील सं./Ita No.356/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) & आयकर अपील सं./Ita No.332/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Paradip Port Trust, Vs. Acit, Circle-2(1), Cuttack Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Cit Dr निर्ााररती की ओर से /Assessee By : Shri J.M.Pattnaik, Ar सुनवाई की तारीख / Date Of Hearing : 27/07/2017 घोषणा की तारीख/Date Of Pronouncement 09/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: Out Of These Three Appeals, The Revenue Has Filed Two Appeals I.E.

gains of an assessee can be considered to have been accumulated for the purpose of genuine charity without a valid Resolution by the concerned trustee/members of a trust or an association in violation of Rule 17 of. the I.T.Rules 1962 03.Whether the accounting infirmities and irregularities detected by the competent authorities i.e. C&AG of India would not make

ACIT, CIRCLE-1(2), CUTTACK, CUTTACK vs. PARADEEP PORT TRUST, JAGATSINGHPUR

In the result, appeal of the revenue i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.395/Ctk/2013 (धनधाारण वषा / Assessment Year :2008-2009) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अपील सं./Ita No.356/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) & आयकर अपील सं./Ita No.332/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Paradip Port Trust, Vs. Acit, Circle-2(1), Cuttack Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Cit Dr निर्ााररती की ओर से /Assessee By : Shri J.M.Pattnaik, Ar सुनवाई की तारीख / Date Of Hearing : 27/07/2017 घोषणा की तारीख/Date Of Pronouncement 09/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: Out Of These Three Appeals, The Revenue Has Filed Two Appeals I.E.

gains of an assessee can be considered to have been accumulated for the purpose of genuine charity without a valid Resolution by the concerned trustee/members of a trust or an association in violation of Rule 17 of. the I.T.Rules 1962 03.Whether the accounting infirmities and irregularities detected by the competent authorities i.e. C&AG of India would not make