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

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

trust originally filed an application on 28.03.2006 for registration as a charitable or religious trust or institution u/s.12AA of the Act with

SUKANTI EDUCATIONAL AND CHARITABLE TRUST,SONEPUR vs. ITO,EXEMPTION WARD, SAMBALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Charitable Trust. Copy of the order forwarded to: 1. Sukanti Educational and Charitable Trust, Sonepur, Subarnapur, Balangir, Odisha, 767017. 2. ITO, Exemption

DINABANDHU FOUNDATION FOR EDUCATIONAL RESEARCH & SOCIO ECONOMIC DEVELOPMENT,BHUBANESWAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER/INCOME TAX OFFICER, NFAC, DELHI

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

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.450/Ctk/2025 रोक आवेदन सं/Sa No.6/Ctk/2025 (Arising Out Of Ita No.450/Ctk/2025) (नििाारण वर्ा / Assessment Year : 2018-2019) Vs Additional/Joint/Deputy/Assistant Dinabandhu Foundation For Educational Research & Socio Commissioner/Income Tax Economic Development, Officer/Nfac, Delhi A/127, Saheed Nagar, Bhubaneswar-751007 Pan No. :Aaatd 7338 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Dilip Kumar Mohanty, Advocate & Shri Pradyumna Kumar Sahu, Advocate राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख/Date Of Pronouncement : 20/02/2026 आदेश / O R D E R Per Bench : The Assessee Has Filed Stay Application Along With Appeal In Ita No.450/Ctk/2025 For The Assessment Year 2018-2019 Against The Order Dated 21.07.2025 Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Thereby Disallowing The Exemption Claimed By The Assessee Trust U/S.11(2) Of The Act On The Ground That The Purpose Mentioned In Form No.10 Was Too Vague & Lacked The Required Specificity. 2. It Was Submitted By The Ld.Ar That The Assessee Had During The Impugned Assessment Year Filed Its Form No.10 Which Reads As Follows:-

Charitable Trust in Tax Appeal No.1260 and 1261 of the 2018, had under similar circumstances held that the assessee having

ABHISEK EDUCATIONAL AND CHARITABLE TRUST,BHUBANESWAR vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR, PRATYAKSHA KAR BHAWAN,

In the result, appeal of the assessee stands partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2017-18 Abhisek Abhisek Educational Educational & And Vs. Income Income Tax Tax Officer, Officer, Charitable Trust, Mig Charitable Trust, Mig-B-18, Exemption Exemption Ward, Ward, Nayapalli, Bhubaneswar Nayapalli, Bhubaneswar Bhubaneswar. Pan/Gir No. No.Aacta 5203 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.C.Jena,Ca Revenue By : Shri Charan Dass, Sr Dr , Sr Dr Date Of Hearing : 19/11/20 2024 Date Of Pronouncement : 19/11/20 024 O R D E R Per Bench

Charitable Trust, MIG Charitable Trust, MIG-B-18, Exemption Exemption Ward, Ward, Nayapalli, Bhubaneswar Nayapalli, Bhubaneswar Bhubaneswar. PAN/GIR No. No.AACTA

BHARATIYA SIKSHYA BIKASHA SANSTHANA,BERHAMPUR vs. ITO, EXEMPTION WARD

In the result, appeal of the assessee stands partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year :2021-22 Bharatiya Sikshya Bikasha Bharatiya Sikshya Bikasha Vs. Income Income Tax Tax Officer, Officer, Sansthana , (Exemption),Berhampur Berhampur Siddhartha Nagar 1St Line Siddhartha Nagar 1 Po Po : : Banthapali Banthapali, Puruna Berhampur, B.O : Berhampur Sadar, B.O : Berhampur Sadar, Ganjam , 760002 Ganjam , 760002 Pan/Gir No. No. Aactb 4047N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Radha Krishna Sahu, Radha Krishna Sahu, Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024 O R D E R Per Bench This Is An This Is An Appeal Filed By The Assessee Against The Order Ainst The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 30.8.2024 In Appeal No.Cit(A), Cit(A),Nfac/2020- 21/10291247 For The Ass For The Assessment Year 2021-22. 2. Shri Radha Kr Radha Krishna Sahu, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri S.C.Mohanty, Sr. , Sr. Dr Appeared For The Revenue.

charitable Trust v. ITO (Exemption). It is held that where the assessee is a public charitable trust registered under section

PURI ROTARY CHARITABLE TRUST,PURI vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION),, HYDERABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Charitable Trust. Copy of the order forwarded to: 1. Puri Rotary Charitable Trust, Rotary Community Center, Ramaballav Road, Puri, Odisha

MAHARAJA AGRASEN TRUST,BHADRAK vs. INCOME TAX OFFICER, BHADRAK

In the result, appeal of the assesee is allowed

charitable trust.", "result": "Allowed", "sections": [ "12(A)", "143(1)" ], "issues": "Whether the CPC can disallow the application of funds for a charitable

MEGHNA CHARITABLE TRUST,BHUBANESWAR vs. ITO EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee allowed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2018-19 Meghna Meghna Charitable Charitable Trust, Trust, Vs. Income Income Tax Tax Officer Officer Plot No.N- -4/208, Irc (Exemption) (Exemption) Ward, Ward, Village, Village, Nayapa Nayapalli, Bhubaneswar Bhubaneswar Pan/Gir No. No.Aabtm 2226 K (Appellant (Appellant) .. ( Respondent Respondent)

Charitable Trust, Trust, Vs. Income Income Tax Tax Officer Officer Plot No.N- -4/208, IRC (Exemption) (Exemption) Ward, Ward, Village

INDIAN METALS PUBLIC CHARITABLE TRUST,BHUBANESWAR vs. CIT, EXEMPTION, HYDERABAD

In the result, appeal of the assessee stands dismissed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2024-25 Indian Indian Metal Metal Public Public Vs. Cit (Exemption), Cit (Exemption), Charitable Charitable Trust, Trust, Imfa Imfa Hyderabad Hyderabad Building, Building, Bomikhal, Bomikhal, Rasulgarh, Bhubaneswar Rasulgarh, Bhubaneswar Pan/Gir No Pan/Gir No.Aaati 1460 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Rabindra Kumar Sahoo, Ar Rabindra Kumar Sahoo, Ar Revenue By : Shri Sanjay Kumar, Cit : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 15/0 07/2024 Date Of Pronouncement : 15/0 /07/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(Exemption), Hyderabad Cit(Exemption), Hyderabad Dated 11.3.2024 Rejecting The Application Filed 11.3.2024 Rejecting The Application Filed By The Assessee In Form 10Ab For Seeking Registration U/S.80G Of The Act By The Assessee In Form 10Ab For Seeking Registration U/S.80G Of The Act By The Assessee In Form 10Ab For Seeking Registration U/S.80G Of The Act For The Assessment Year For The Assessment Year 2024-25. 2. Shri Rabindra Rabindra Kumar Sahoo, Ld Ar Appeared For D Ar Appeared For The Assessee & Shri Sanjay Kumar, Cit Shri Sanjay Kumar, Cit Dr Appeared For The Revenue.

Charitable Trust, Trust, IMFA IMFA Hyderabad Hyderabad Building, Building, Bomikhal, Bomikhal, Rasulgarh, Bhubaneswar Rasulgarh, Bhubaneswar PAN/GIR No PAN/GIR No.AAATI 1460 N (Appellant

SAINT XAVIER EDUCATIONAL & CHARITABLE TRUST,BHUBANESWAR vs. ITO(EXEMPTION) WARD, BHUBANESWAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.405 & 406 /Ctk/2024 Assessment Year Assessment Years : 2017-18 & 2021-202 2022 Saint Xavier Educational & Saint Xavier Educational & Vs. Ito (Exemption) Ito (Exemption) Charitable Trust, Plot No.12, Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar Pan/Gir No. No.Aaits 4367 A (Appellant (Appellant) .. ( Respondent Respondent)

Charitable Trust, Plot No.12, Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar PAN/GIR No. No.AAITS 4367 A (Appellant

SAINT XAVIER EDUCATIONAL & CHARITABLE TRUST,BHUBANESWAR vs. ITO(EXEMPTION) WARD,, BHUANESWAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.405 & 406 /Ctk/2024 Assessment Year Assessment Years : 2017-18 & 2021-202 2022 Saint Xavier Educational & Saint Xavier Educational & Vs. Ito (Exemption) Ito (Exemption) Charitable Trust, Plot No.12, Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar Pan/Gir No. No.Aaits 4367 A (Appellant (Appellant) .. ( Respondent Respondent)

Charitable Trust, Plot No.12, Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar PAN/GIR No. No.AAITS 4367 A (Appellant

VIGYAN BHARATI CHARITABLE TRUST,BHUBANESWAR vs. DY.CIT (EXEMPTION), BHUBANESWAR

In the result, appeal of the assessee stands partly allowed for statistical purposes

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2014-15 Vigyan Bharati Charitable Trust, Vigyan Bharati Charitable Trust, Vs. Dcit (Exemptions) Dcit (Exemptions) Plot No.A/103, Saheed Nagar, Plot No.A/103, Saheed Nagar, Bhubaneswar Bhubaneswar Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaatv 4531 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.D.Ojha, Ca B.D.Ojha, Ca Revenue By : Dr. Abani Kanta Nayak, Ld Abani Kanta Nayak, Ld Cit Dr Date Of Hearing : 18/10 10/2023 Date Of Pronouncement : 18/10 /10/2023 O R D E R Per Bench

Charitable Trust, Vigyan Bharati Charitable Trust, Vs. DCIT (Exemptions) DCIT (Exemptions) Plot No.A/103, Saheed Nagar, Plot No.A/103, Saheed Nagar, Bhubaneswar

BHARATIYA SIKSHYA BIKASHA SANSTHANA,BERHAMPUR vs. ITO, BERHAMPUR

In the result, appeal of the assessee stands partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year :2018-19 Bharatiya Sikshya Bikasha Bharatiya Sikshya Bikasha Vs. Income Income Tax Tax Officer, Officer, Sansthana , Berhampur Siddhartha Nagar 1St Line Siddhartha Nagar 1 Po Po : : Banthapali Banthapali, Puruna Berhampur, B.O : Berhampur Sadar, B.O : Berhampur Sadar, Ganjam , 760002 Ganjam , 760002 Pan/Gir No. No. Aactb 4047N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Radha Krishna Sahu, Radha Krishna Sahu, Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024 O R D E R Per Bench This Is An This Is An Appeal Filed By The Assessee Against The Order Of The Ld Ainst The Order Of The Ld Addl/Jcit(A)-10 10 Mumbai Mumbai, Dated 14.10.2024 .10.2024 In In Appeal Appeal No.Cit(A), No. Bhubaneswar-1/100 1/10077/2020-21 For The Assessment Year 2018 2018-19. 2. Shri Radha Kr Radha Krishna Sahu, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri S.C.Mohanty, Sr. , Sr. Dr Appeared For The Revenue.

charitable Trust v. ITO (Exemption). It is held that where the assessee is a public charitable trust registered under section

ODISHA SPORTS DEVELOPMENT AND PROMOTION COMPANY,BHUBANESWAR vs. DCIT, EXEMPTION WARD, JEYPORE

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.496-498/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2015-16, 2016-17 & 2017-18) Odisha Sports Development & Vs Dcit, Exemption Ward, Promotion Company, Bhubaneswar Western Stand, Kalinga Stadium Bhubaneswar, Odisha Pan No. :Aabco 9237 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated All Dated 30.09.2024, Passed In Itba/Nfac/S/250/2024- 25/1069244316(1), Itba/Nfac/S/250/2024-25/1069244321(1) & Itba/Nfac/S/250/2024-25/1069244327(1) For The Assessment Year 2015-2016, 2016-2017 & 2017-2018. 2. Shri P.R.Mohanty, Fca Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. It Was Submitted By Ld Ar Of The Assessee That The Assessee Is A Company Promoted By The Government Of Odisha. It Was The Submission That The Company’S Accounts Were Audited By Statutory Auditors. It Was The 2

CHARITABLE TRUST, ITA No. 374/Ahd/2023; Asst. yr. 2019-20 Date of Decision 20th December, 2023 Source (2024) 38 NYPTTJ 6 (Ahd) Charitable

ODISHA SPORTS DEVELOPMENT ANDPROMOTION COMPANY,BHUBANESWAR vs. DCIT, EXEMPTION WARD, BHUBANESWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.496-498/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2015-16, 2016-17 & 2017-18) Odisha Sports Development & Vs Dcit, Exemption Ward, Promotion Company, Bhubaneswar Western Stand, Kalinga Stadium Bhubaneswar, Odisha Pan No. :Aabco 9237 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated All Dated 30.09.2024, Passed In Itba/Nfac/S/250/2024- 25/1069244316(1), Itba/Nfac/S/250/2024-25/1069244321(1) & Itba/Nfac/S/250/2024-25/1069244327(1) For The Assessment Year 2015-2016, 2016-2017 & 2017-2018. 2. Shri P.R.Mohanty, Fca Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. It Was Submitted By Ld Ar Of The Assessee That The Assessee Is A Company Promoted By The Government Of Odisha. It Was The Submission That The Company’S Accounts Were Audited By Statutory Auditors. It Was The 2

CHARITABLE TRUST, ITA No. 374/Ahd/2023; Asst. yr. 2019-20 Date of Decision 20th December, 2023 Source (2024) 38 NYPTTJ 6 (Ahd) Charitable

PRAGATI CHARITABLE TRUST,PURI vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील सं/Ita No.525/Ctk/2024 (िनधा"रण वष" / Assessment Year : 2015-2016) Pragati Charitable Trust Vs Income Tax Officer, Exemption Plot No-66 Gyana Viahr, Ward, Bhubaneswar Gopinathpur B.O Dhauli Hills Puri, 751002 Pan No. :Aaqpn 2087 A (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri P.K. Mishra,Advocate राज"व क" ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 17/12/2024 घोषणा क" तारीख/Date Of Pronouncement : 17/12/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Addl/ Jcit (A)-5, Chennai, Dated 05/12/2024, In Din & Order No.Itba/Apl/S/250/2024-25/1070904602(1) Having Appeal No. Addl/Jcit(A)-5, Chennai/10003/2014-15 For The Assessment Year 2015- 2016. 2. The Assesee Has Challenged The Appellate Order On The Strength Of The Following Grounds Appeal:- 1. For That, When The Learned A.O. Has No Power & Authority To Determine The Income Of The Assessee Trust, Treating The Entire Gross Receipt As Income, While Processing The Return U/S.143(1) Of The Act For Assessment Year 2015-16, The Learned Cit(A) Has Committed Gross Error Of Law In Confirming The Said Order, As Such, Order Passed By The Learned Cit(A) As Well As By The Learned A.O., Being Not Sustainable In The Eye Of Law, Needs To Be Quashed In The Interest Of Justice

Charitable Trust Vs Income Tax officer, Exemption Plot No-66 Gyana Viahr, Ward, Bhubaneswar Gopinathpur B.O Dhauli Hills Puri, 751002 PAN No. :AAQPN

SRI GURU NANAK DEV JI RELIGIOUS AND CHARITABLE TRUST,PURI vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Him & Thereafter Passed An Adverse Order Rejecting The Application For Registration U/S 80G Of The Act.

Charitable Trust, Plot No. M/A-45, Balia Panda, Puri, Odisha - 752001 [PAN: AAITS6488C] ..............…...…………….... Appellant vs. Commissioner of Income Tax (Exemption), Hyderabad

MAA JAGAT JANANI SEVA TRUST,NAMBIRA vs. CIT (EXEMPTION), HYDERABAD

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2023-24 Maa Maa Jagat Jagat Janani Janani Seva Seva Vs. Cit (E), Hyderabad Cit (E), Hyderabad Trust, At- -Nambira, Po: Bamebari, Ps: Joda, Dist: Bamebari, Ps: Joda, Dist: Keonjhar Pan/Gir No Pan/Gir No.Aadtm 1575 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, P.K.Mishra, Adv Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 16/0 07/2024 Date Of Pronouncement : 16/0 /07/2024

trust, wholly or in part for charitable or religious purposes, has been applied, other than for the objects of the trust