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

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

deduction of 15% on Gross receipts u/s.11(1)(a) of the I.T. Act, 1961 by virtue of the judgment of the Hon'ble Supreme Court in the case of Addl.CIT Vs. A.I.N. Rao Charitable Trust

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. 5. Rival contentions were heard and the submissions made and the paper book filed have been examined. In the paper book filed before us, the assessee has given a brief history of the case as under: “The appellant is a Trust running of educational activities and registered under the Indian Trust Act. The assessee is neither registered

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. For the relevant assessment year, the assessee had filed the return of income claiming deduction of a sum of Rs. 3.60 crores

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 registered under section 12A of the Act who substantially satisfied condition for availing benefit of exemption, assessee could not be denied exemption merely on bar of limitation in furnishing audit report in Form 10B. 6) That even though benefit of sec. 11 is to be denied, it follows that income has to be computed on net basis after

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.

trust registered under section 12A of the Act who substantially satisfied condition for availing benefit of exemption, assessee could not be denied exemption merely on bar of limitation in furnishing audit report in Form 108. 6) That the order passed u/s 143(1) is illegal and barred in law as never a show cause notice was issued

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-Exemption under s. 11-Rejection on account of delay in iling Form 10A/10B-Not correct-Procedural requirements like filing Form 10B should not override the substantive claim of exemption, when the assessee has substantially complied with the requirements-Requirement of filing Form 10/10B is merely directory in nature and failure to furnish Form 10/10B before due-date prescribed under

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-Exemption under s. 11-Rejection on account of delay in iling Form 10A/10B-Not correct-Procedural requirements like filing Form 10B should not override the substantive claim of exemption, when the assessee has substantially complied with the requirements-Requirement of filing Form 10/10B is merely directory in nature and failure to furnish Form 10/10B before due-date prescribed under

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 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

SWAMI SIVANANDA VIDYA MANDIR TRUST,CUTTACK vs. ADIT, CPC, BENGALUR

In the result, appeal of the assessee stands dismissed

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalwalassessment Year : 2020-2021 2021 Swami Swami Sivananda Sivananda Bidya Bidya Vs. Adit, Cpc, Bengalur Adit, Cpc, Bengalur Mandir Trust, Pithapur Road, Mandir Trust, Pithapur Road, Cuttack Pan/Gir No. Pan/Gir No.Aalts 0050 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Braja Kishore Mohapatra : Shri Braja Kishore Mohapatra, Adv Revenue By Revenue By : Shri Saroj Kumar Mahapatra, : Shri Saroj Kumar Mahapatra, Pr. Cit Dr Date Of Hearing : 21/07 7/2023 Date Of Pronouncement : 21/0 /07/2023 O R D E R Per Bench

charitable trust. It was the submission that the return filed by the assessee came to be was the submission that the return filed by the assessee came to be was the submission that the return filed by the assessee came to be processed and intimation u/s.143(1) of the Act came to be issued, wherein, processed and intimation u/s.143

JOHARIMALL PUBLIC CHARITABLE TRUST,CUTTACK vs. ITO (EXEMPTION WARD), CUTTACK

In the result, appeal filed by the assessee stands allowed

charitable trust, which is doing the activity of running a school. It was the submission that the assessee’s total receipts during the relevant assessment year from its operation of running a school, was only about Rs.13 lakhs. It was the submission that the assessee has the registration u/s.12A of the Act. It was the further submission that Form

JEEVAN KALYANA SADHAN KENDRA,NUAPADA vs. ITO (EXEMPTION), SAMBALPUR

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2015-16 Jeevan Jeevan Kalyana Kalyana Sadhana Sadhana Vs. Ito (Exemption), Ito (Exemption), Kendra, Nuapada. Kendra, Nuapada. Sambalpur Sambalpur Pan/Gir No. Pan/Gir No.Aaaaj 9932 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Natabar Panda, Ar Natabar Panda, Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 02 /0 03/2023 Date Of Pronouncement : 02 /0 /03/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee This Is An Appeal Filed By The Assessee Against The Order Of The Ld Against The Order Of The Ld Cit(A), , Nfac, Nfac, Delhi, Delhi, Dated10.3.2022 In Appeal No.Itba/Nfac/S/250/2021 Itba/Nfac/S/250/2021-22/1040548106(1) For The Assessment Year For The Assessment Year 2015-16. 2. Shri Natabar Panda, Ld Ar Appeared For The Assessee & Shri Shri Natabar Panda, Ld Ar Appeared For The Assessee & Shri Shri Natabar Panda, Ld Ar Appeared For The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared For The Revenue. S.C.Mohanty, Ld Sr Dr Appeared For The Revenue.

charitable or religious trust or institution to file the auditor's report along with the return of total income, where such trust or institution claims exemption under ss. 11 and 12. However, in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report the exemption as available to such trust under

DR NARAYAN PRASAD DAS MEMORIAL CHARITABLE PUBLIC TRUST,CUTTACK vs. ITO EXEMPTION,CUTTACK, CUTTACK

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Madhusudan Sawdiadr Narayan Prasad Das Memorial Income Tax Officer Charitable Public Trust, At-Tigiria, Po: (Exemption), Cuttack Vs. Tigiria, Dist: Cuttack Pan No.Aaetd 1589 R Appellant/ Assessee Respondent/ Revenue

charitable trust, which is running hospital. It was the submission that the assessee has been granted registration u/s.12AB of the Act vide an order dated 6.4.2024. It was the submission that the assessment for the impugned assessment year has been completed on 27.2.2025. It was the submission that in the course of assessment in para 5.2 at page

PRADEEP KUMAR SAHOO,KUNDI MOHANTYPADA vs. INCOME TAX OFFICER, WARD BHADRAK

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Madhusudan Sawdiadr Narayan Prasad Das Memorial Income Tax Officer Charitable Public Trust, At-Tigiria, Po: (Exemption), Cuttack Vs. Tigiria, Dist: Cuttack Pan No.Aaetd 1589 R Appellant/ Assessee Respondent/ Revenue

charitable trust, which is running hospital. It was the submission that the assessee has been granted registration u/s.12AB of the Act vide an order dated 6.4.2024. It was the submission that the assessment for the impugned assessment year has been completed on 27.2.2025. It was the submission that in the course of assessment in para 5.2 at page

GYANODAYA EDUCATIONAL TRUST,KEONJHAR vs. ITO (EXEMPTION), CUTTACK

In the result, appeal of the assessee is partly allowed

charitable or religious trust which forfeits exemption by virtue of the provisions of the Income-tax Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1)(c) and (d) of that Act, the said rate will not apply to the business profits of such trusts which

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

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

CHARITABLE TRUST, ITA No. 374/Ahd/2023;\nAsst. yr. 2019-20 Date of Decision 20th December, 2023 Source\n(2024) 38 NYPTTJ 6 (Ahd)\nCharitable trust-Application of income-Benefit of s. 11(2) denied for\nnon-filing of ITR and Form No. 10 within due-date prescribed under\ns. 139(1)- Requirement of filing Form 10/10B is merely directory in\nnature

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

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

deduction under section 11(2) without educating the assessee about the remedial measures available with him. Ground No. 6: That the assessee has been taxed for a procedural delay and has been deprived of substantive justice therefore the Hon’ble Tribunal may direct the Jurisdictional PCIT/CIT to condone the delay in filing of Form 10 under section

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

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

deduction under section 11(2) without educating the assessee about the remedial measures available with him. Ground No. 6: That the assessee has been taxed for a procedural delay and has been deprived of substantive justice therefore the Hon’ble Tribunal may direct the Jurisdictional PCIT/CIT to condone the delay in filing of Form 10 under section

TELUGU UNION BAPTIST CHURCH,BERHAMPUR vs. ASST DIRECTOR OF INCOME TAX, CPC

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2019-20 Telgu Union Baptist Church, Telgu Union Baptist Church, Vs. Ito, Ito, Exemption Exemption Ward, Ward, Gajapati Gajapati Square, Square, Giri Giri Berhampur Market,Berhampur Market,Berhampur Pan/Gir No. No.Aadtt 2033 K (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Radha Krishna Sahu, Adv , Adv Revenue By : Shri Charan Dass, Sr Dr , Sr Dr

charitable trust registered u/s.12A of the Act. It was the submission that registration was granted to the assessee on 25.3.2022. The impugned assessment year is 2019-20. The assessee had filed its return of income on 21.7.2020. The intimation came to be issued, wherein, the CPC has disallowed the entire expenditure claimed by the assessee. It was the submission that