ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur IT(SS)A.No.44/CTK/2004 in assessee‘s own case held the assessee Trust eligible for exemption u/s 11 of the Act for block

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur IT(SS)A.No.44/CTK/2004 in assessee‘s own case held the assessee Trust eligible for exemption u/s 11 of the Act for block

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur IT(SS)A.No.44/CTK/2004 in assessee‘s own case held the assessee Trust eligible for exemption u/s 11 of the Act for block

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur IT(SS)A.No.44/CTK/2004 in assessee‘s own case held the assessee Trust eligible for exemption u/s 11 of the Act for block

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur IT(SS)A.No.44/CTK/2004 in assessee‘s own case held the assessee Trust eligible for exemption u/s 11 of the Act for block

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur IT(SS)A.No.44/CTK/2004 in assessee‘s own case held the assessee Trust eligible for exemption u/s 11 of the Act for block

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur IT(SS)A.No.44/CTK/2004 in assessee‘s own case held the assessee Trust eligible for exemption u/s 11 of the Act for block

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur IT(SS)A.No.44/CTK/2004 in assessee‘s own case held the assessee Trust eligible for exemption u/s 11 of the Act for block

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur IT(SS)A.No.44/CTK/2004 in assessee‘s own case held the assessee Trust eligible for exemption u/s 11 of the Act for block

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur IT(SS)A.No.44/CTK/2004 in assessee‘s own case held the assessee Trust eligible for exemption u/s 11 of the Act for block

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur IT(SS)A.No.44/CTK/2004 in assessee‘s own case held the assessee Trust eligible for exemption u/s 11 of the Act for block

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur IT(SS)A.No.44/CTK/2004 in assessee‘s own case held the assessee Trust eligible for exemption u/s 11 of the Act for block

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

In the result, both appeals of the assessee are dismissed

Charitable Trust (2014) 223 Taxman 71 (Del) submitted that if there is one instance of application or use of the income or property of the trust directly or indirectly for the benefit of any prohibited person, the trust will lose the exemption

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

In the result, both appeals of the assessee are dismissed

Charitable Trust (2014) 223 Taxman 71 (Del) submitted that if there is one instance of application or use of the income or property of the trust directly or indirectly for the benefit of any prohibited person, the trust will lose the exemption

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

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

charitable institution registered u/s 12A of the Act to accumulate 15% of its gross receipts. In the present case, undoubtedly the assessee is a trust registered u/s 12A of the Act and thus is eligible to claim the exemption

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

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

charitable institution registered u/s 12A of the Act to accumulate 15% of its gross receipts. In the present case, undoubtedly the assessee is a trust registered u/s 12A of the Act and thus is eligible to claim the exemption

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

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

charitable institution registered u/s 12A of the Act to accumulate 15% of its gross receipts. In the present case, undoubtedly the assessee is a trust registered u/s 12A of the Act and thus is eligible to claim the 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:-

trust, would not be fatal to exemption claimed under section 11(2) ■■■ [2019] 102 taxmann.com 122 (Gujarat) HIGH COURT OF GUJARAT Commissioner of Income-tax (Exemptions) v. Bochasanwasi Shri Akshar Purshottam Public Charitable