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25 results for “charitable trust”+ Natural Justiceclear

Sorted by relevance

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Key Topics

Section 12A46Section 80G(5)27Section 80G23Exemption23Charitable Trust16Natural Justice14Section 143(1)9Section 2638Section 80G(5)(iii)5Condonation of Delay

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

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

ITA 5/CTK/2023[2014-15]Status: DisposedITAT Cuttack18 Oct 2023AY 2014-15

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

For Appellant: Shri B.D.Ojha, CAFor Respondent: Dr. Abani Kanta Nayak, ld

natural justice. 5. We have heard considered the rival submissions. A perusal of the impugned order shows that the ld CIT(A) has passed the order exparte without hearing the assessee. We, therefore, consider it fair and proper and in the interest of justice to set aside the impugned order passed by the ld. CIT(Appeal) and remit the matter

CHANAKYA EDUCATIONAL CHARITABLE TRUST,BHUBANESWAR vs. INCOME TAX OFFICER, EXEMPTION WARD, BBN,

Showing 1–20 of 25 · Page 1 of 2

5
Limitation/Time-bar4
Section 2503

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

ITA 647/CTK/2025[2018-19]Status: DisposedITAT Cuttack23 Dec 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rajesh Kumarआयकर अपील सं/Ita No.647/Ctk/2025 ("नधा"रण वष" / Assessment Year : 2018-19) Chanakya Educational Charitable Vs Income Tax Officer, Exemption Trust,Plot No.126/A, Sahid Nagar, Ward, Bbn, Bhubaneswar. Bhubaneswar. Pan No. : Aabtc 7057 L (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Akhaya Mohapatra, Ca राज"व क" ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 23 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 23 /12/2025

For Appellant: Shri Akhaya Mohapatra, CAFor Respondent: Shri Ashim Kumar Chakraborty, CIT DR
Section 147Section 2(15)Section 69

trust are charitable in nature within the meaning of section 2(15) of the Act. It was claimed that as during the year under consideration, the total business loss was Rs.1,19,653/-, which was below the taxable the limit, the assessee was wrongly advised by the tax consultant not to file an ITR. Furthermore, as the assessee

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

In the result, appeal of the assessee is allowed

ITA 525/CTK/2024[2015-16]Status: DisposedITAT Cuttack17 Dec 2024AY 2015-16

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

For Appellant: Shri P.K. Mishra,AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 11Section 12ASection 143(1)Section 57

justice.” 3. Brief facts of the case are that the assesee is a charitable trust and filed its Return of Income after claiming exemption u/s.11 & 12 as it is registered under section 12A of the Act. Since the Form 10B was not filed within the stipulated time limit, CPC while processing the return of income, has disallowed the expenditure claimed

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

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

ITA 406/CTK/2024[2021-22]Status: HeardITAT Cuttack04 Dec 2024AY 2021-22

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)

For Appellant: Shri Brajabandhu Bihari, AdvFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 3Section 5

Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar PAN/GIR No. No.AAITS 4367 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Brajabandhu Bihari, Adv , Adv Revenue by : Shri Saroj Kumar Dubey, CIT DR : Shri Saroj Kumar Dubey, CIT DR and Charan Dass, Sr DR Date of Hearing : 04/12/20 2024 Date of Pronouncement : 04/12/20

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

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

ITA 405/CTK/2024[2017-18]Status: HeardITAT Cuttack04 Dec 2024AY 2017-18

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)

For Appellant: Shri Brajabandhu Bihari, AdvFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 3Section 5

Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar PAN/GIR No. No.AAITS 4367 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Brajabandhu Bihari, Adv , Adv Revenue by : Shri Saroj Kumar Dubey, CIT DR : Shri Saroj Kumar Dubey, CIT DR and Charan Dass, Sr DR Date of Hearing : 04/12/20 2024 Date of Pronouncement : 04/12/20

SAINT XAVIER EDUCATIONAL & CHARITABLE TRUST,KHURDA vs. CIT(EXEMPTION), HYDERABAD

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

ITA 90/CTK/2025[2021-22]Status: DisposedITAT Cuttack09 Apr 2025AY 2021-22

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.90/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2021-2022) Saint Xavier Educational & Vs Cit(Exemption), Hyderabad Charitable Trust, Plot No.12, Janapath, Satyanagar Bhubaneswar, Khurda Pan No. :Aaits 4367 A (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Brajabandhu Bihari, Advocate राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 09/04/2025 घोषणा की तारीख/Date Of Pronouncement : 09/04/2025

For Appellant: Shri Brajabandhu Bihari, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 12A

trust are charitable in nature and the assessee is having all such documents to substantiate the same, if one more opportunity is granted for producing the same before the ld. CIT(E). 2 3. In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required. It was submitted that

ODISHA RISING FOUNDATION TRUST,BHUBANESWAR vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR

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

ITA 546/CTK/2024[2025-26]Status: DisposedITAT Cuttack23 May 2025AY 2025-26

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

Section 800G(5)(iv)Section 80GSection 80G(5)(ii)Section 80G(5)(iii)Section 80G(5)(iv)

charitable purposes such as CSR activities as per the CSR MOU. It is stated in the body of the order that since the appellant assessee has submitted incomplete information in response to the notice issued on 14.10.2024, from which the genuineness of the activities and spending of the trust towards its main objectives could not be verified, thus rejecting

SARASWATI SANGHA,BARPALI, BARGARH, ODISHA vs. INCOME TAX OFFICER,EXEMPTION WARD, CUTTACK

In the result, appeal of the assesee is allowed for statistical

ITA 486/CTK/2024[2025-26]Status: DisposedITAT Cuttack27 Jan 2025AY 2025-26

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 12ASection 80GSection 80G(5)(iv)

natural justice. It was submitted by the ld. AR that the registration u/s.12A of the Act has already been granted in favour of the assesee vide order dated 02.08.2024 by the same 3 incumbent and the facts and circumstances and the details filed are same. He further submitted that the assesee on two earlier occasions had made complete replies vide

MONTESORI PUBLIC SCHOOL,BOLANGIRI vs. CIT EXMP, HYDERABAD

In the result, all the appeals of the assessees are partly allowed for statistical purposes

ITA 185/CTK/2023[2023-24]Status: DisposedITAT Cuttack20 Jul 2023AY 2023-24

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.180&181/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Social Environment Voluntary Vs Cit(Exemption), Hyderabad Association (Seva), At: Seva Kuturla, Po/Ps: Mursingh Dist : Balangir-767029 Pan No. :Aaxas 2212 A & आयकर अऩीऱ सं/Ita No.182&183/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) C-Hope Charitable Trust, Vs Cit(Exemption), Hyderabad Ward-10, Jagdish Kunj, Bhati Road Sudpada Bolangir, Dist : Balangir-767001 Pan No. :Aabtc 9754 G & आयकर अऩीऱ सं/Ita No.184&185/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Montessori Public School, Vs Cit(Exemption), Hyderabad At: Tikrapada, Po/Ps: Balangir, Dist: Balangir-767001 Pan No. :Aacam 9842 R & आयकर अऩीऱ सं/Ita No.186/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Parbati Giri Bal Niketan Vs Cit(Exemption), Hyderabad At: Parbati Giri Bal Niketan, Patharchepa, Po/Ps: Sadeipali. Dist : Balangir-767029 Pan No. :Aafap 8771 K & आयकर अऩीऱ सं/Ita No.187 & 188/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Kanha Charitable Trust, Vs Cit(Exemption), Hyderabad At:/Po: Kutmunda,Ps: Patnagarh, Dist: Balangir-767041 Pan No. :Aaetk 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Saroj Kumar Mahapatra, CIT-DR
Section 12ASection 80G(5)

Charitable Trust, Vs CIT(Exemption), Hyderabad AT:/PO: Kutmunda,PS: Patnagarh, Dist: Balangir-767041 PAN No. :AAETK 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. 2 ITA Nos.180-188/CTK/2023 ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Saroj Kumar Mahapatra, CIT-DR सुनवाई की तारीख / Date of Hearing : 21/07/2023 घोषणा की तारीख/Date of Pronouncement

MONTESORI PUBLIC SCHOOL,BOLANGIRI vs. CIT EXMP, HYDERABAD

In the result, all the appeals of the assessees are partly allowed for statistical purposes

ITA 184/CTK/2023[2023-24]Status: DisposedITAT Cuttack20 Jul 2023AY 2023-24

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.180&181/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Social Environment Voluntary Vs Cit(Exemption), Hyderabad Association (Seva), At: Seva Kuturla, Po/Ps: Mursingh Dist : Balangir-767029 Pan No. :Aaxas 2212 A & आयकर अऩीऱ सं/Ita No.182&183/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) C-Hope Charitable Trust, Vs Cit(Exemption), Hyderabad Ward-10, Jagdish Kunj, Bhati Road Sudpada Bolangir, Dist : Balangir-767001 Pan No. :Aabtc 9754 G & आयकर अऩीऱ सं/Ita No.184&185/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Montessori Public School, Vs Cit(Exemption), Hyderabad At: Tikrapada, Po/Ps: Balangir, Dist: Balangir-767001 Pan No. :Aacam 9842 R & आयकर अऩीऱ सं/Ita No.186/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Parbati Giri Bal Niketan Vs Cit(Exemption), Hyderabad At: Parbati Giri Bal Niketan, Patharchepa, Po/Ps: Sadeipali. Dist : Balangir-767029 Pan No. :Aafap 8771 K & आयकर अऩीऱ सं/Ita No.187 & 188/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Kanha Charitable Trust, Vs Cit(Exemption), Hyderabad At:/Po: Kutmunda,Ps: Patnagarh, Dist: Balangir-767041 Pan No. :Aaetk 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Saroj Kumar Mahapatra, CIT-DR
Section 12ASection 80G(5)

Charitable Trust, Vs CIT(Exemption), Hyderabad AT:/PO: Kutmunda,PS: Patnagarh, Dist: Balangir-767041 PAN No. :AAETK 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. 2 ITA Nos.180-188/CTK/2023 ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Saroj Kumar Mahapatra, CIT-DR सुनवाई की तारीख / Date of Hearing : 21/07/2023 घोषणा की तारीख/Date of Pronouncement

PARBATI GIRI BAL NIKETAN,PATHARCHEPA vs. CIT EXMP, HYDERABAD

In the result, all the appeals of the assessees are partly allowed for statistical purposes

ITA 186/CTK/2023[2023-24]Status: DisposedITAT Cuttack20 Jul 2023AY 2023-24

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.180&181/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Social Environment Voluntary Vs Cit(Exemption), Hyderabad Association (Seva), At: Seva Kuturla, Po/Ps: Mursingh Dist : Balangir-767029 Pan No. :Aaxas 2212 A & आयकर अऩीऱ सं/Ita No.182&183/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) C-Hope Charitable Trust, Vs Cit(Exemption), Hyderabad Ward-10, Jagdish Kunj, Bhati Road Sudpada Bolangir, Dist : Balangir-767001 Pan No. :Aabtc 9754 G & आयकर अऩीऱ सं/Ita No.184&185/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Montessori Public School, Vs Cit(Exemption), Hyderabad At: Tikrapada, Po/Ps: Balangir, Dist: Balangir-767001 Pan No. :Aacam 9842 R & आयकर अऩीऱ सं/Ita No.186/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Parbati Giri Bal Niketan Vs Cit(Exemption), Hyderabad At: Parbati Giri Bal Niketan, Patharchepa, Po/Ps: Sadeipali. Dist : Balangir-767029 Pan No. :Aafap 8771 K & आयकर अऩीऱ सं/Ita No.187 & 188/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Kanha Charitable Trust, Vs Cit(Exemption), Hyderabad At:/Po: Kutmunda,Ps: Patnagarh, Dist: Balangir-767041 Pan No. :Aaetk 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Saroj Kumar Mahapatra, CIT-DR
Section 12ASection 80G(5)

Charitable Trust, Vs CIT(Exemption), Hyderabad AT:/PO: Kutmunda,PS: Patnagarh, Dist: Balangir-767041 PAN No. :AAETK 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. 2 ITA Nos.180-188/CTK/2023 ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Saroj Kumar Mahapatra, CIT-DR सुनवाई की तारीख / Date of Hearing : 21/07/2023 घोषणा की तारीख/Date of Pronouncement

KANHA CHARITABLE TRUST,KUTMUNDA vs. CIT, EXMP, HYDERABAD

In the result, all the appeals of the assessees are partly allowed for statistical purposes

ITA 187/CTK/2023[2023-24]Status: DisposedITAT Cuttack20 Jul 2023AY 2023-24

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.180&181/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Social Environment Voluntary Vs Cit(Exemption), Hyderabad Association (Seva), At: Seva Kuturla, Po/Ps: Mursingh Dist : Balangir-767029 Pan No. :Aaxas 2212 A & आयकर अऩीऱ सं/Ita No.182&183/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) C-Hope Charitable Trust, Vs Cit(Exemption), Hyderabad Ward-10, Jagdish Kunj, Bhati Road Sudpada Bolangir, Dist : Balangir-767001 Pan No. :Aabtc 9754 G & आयकर अऩीऱ सं/Ita No.184&185/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Montessori Public School, Vs Cit(Exemption), Hyderabad At: Tikrapada, Po/Ps: Balangir, Dist: Balangir-767001 Pan No. :Aacam 9842 R & आयकर अऩीऱ सं/Ita No.186/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Parbati Giri Bal Niketan Vs Cit(Exemption), Hyderabad At: Parbati Giri Bal Niketan, Patharchepa, Po/Ps: Sadeipali. Dist : Balangir-767029 Pan No. :Aafap 8771 K & आयकर अऩीऱ सं/Ita No.187 & 188/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Kanha Charitable Trust, Vs Cit(Exemption), Hyderabad At:/Po: Kutmunda,Ps: Patnagarh, Dist: Balangir-767041 Pan No. :Aaetk 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Saroj Kumar Mahapatra, CIT-DR
Section 12ASection 80G(5)

Charitable Trust, Vs CIT(Exemption), Hyderabad AT:/PO: Kutmunda,PS: Patnagarh, Dist: Balangir-767041 PAN No. :AAETK 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. 2 ITA Nos.180-188/CTK/2023 ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Saroj Kumar Mahapatra, CIT-DR सुनवाई की तारीख / Date of Hearing : 21/07/2023 घोषणा की तारीख/Date of Pronouncement

KANHA CHARITABLE TRUST,KUTMUNDA vs. CIT, EXMP, HYDERABAD

In the result, all the appeals of the assessees are partly allowed for statistical purposes

ITA 188/CTK/2023[2023-24]Status: DisposedITAT Cuttack20 Jul 2023AY 2023-24

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.180&181/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Social Environment Voluntary Vs Cit(Exemption), Hyderabad Association (Seva), At: Seva Kuturla, Po/Ps: Mursingh Dist : Balangir-767029 Pan No. :Aaxas 2212 A & आयकर अऩीऱ सं/Ita No.182&183/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) C-Hope Charitable Trust, Vs Cit(Exemption), Hyderabad Ward-10, Jagdish Kunj, Bhati Road Sudpada Bolangir, Dist : Balangir-767001 Pan No. :Aabtc 9754 G & आयकर अऩीऱ सं/Ita No.184&185/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Montessori Public School, Vs Cit(Exemption), Hyderabad At: Tikrapada, Po/Ps: Balangir, Dist: Balangir-767001 Pan No. :Aacam 9842 R & आयकर अऩीऱ सं/Ita No.186/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Parbati Giri Bal Niketan Vs Cit(Exemption), Hyderabad At: Parbati Giri Bal Niketan, Patharchepa, Po/Ps: Sadeipali. Dist : Balangir-767029 Pan No. :Aafap 8771 K & आयकर अऩीऱ सं/Ita No.187 & 188/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Kanha Charitable Trust, Vs Cit(Exemption), Hyderabad At:/Po: Kutmunda,Ps: Patnagarh, Dist: Balangir-767041 Pan No. :Aaetk 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Saroj Kumar Mahapatra, CIT-DR
Section 12ASection 80G(5)

Charitable Trust, Vs CIT(Exemption), Hyderabad AT:/PO: Kutmunda,PS: Patnagarh, Dist: Balangir-767041 PAN No. :AAETK 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. 2 ITA Nos.180-188/CTK/2023 ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Saroj Kumar Mahapatra, CIT-DR सुनवाई की तारीख / Date of Hearing : 21/07/2023 घोषणा की तारीख/Date of Pronouncement

SOCIAL ENVIRONMENT VOLUNTARY ASSOCIATION(SEVA),KUTURLA vs. CIT(EXMP), HYDERABAD

In the result, all the appeals of the assessees are partly allowed for statistical purposes

ITA 180/CTK/2023[2023-24]Status: DisposedITAT Cuttack20 Jul 2023AY 2023-24

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.180&181/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Social Environment Voluntary Vs Cit(Exemption), Hyderabad Association (Seva), At: Seva Kuturla, Po/Ps: Mursingh Dist : Balangir-767029 Pan No. :Aaxas 2212 A & आयकर अऩीऱ सं/Ita No.182&183/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) C-Hope Charitable Trust, Vs Cit(Exemption), Hyderabad Ward-10, Jagdish Kunj, Bhati Road Sudpada Bolangir, Dist : Balangir-767001 Pan No. :Aabtc 9754 G & आयकर अऩीऱ सं/Ita No.184&185/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Montessori Public School, Vs Cit(Exemption), Hyderabad At: Tikrapada, Po/Ps: Balangir, Dist: Balangir-767001 Pan No. :Aacam 9842 R & आयकर अऩीऱ सं/Ita No.186/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Parbati Giri Bal Niketan Vs Cit(Exemption), Hyderabad At: Parbati Giri Bal Niketan, Patharchepa, Po/Ps: Sadeipali. Dist : Balangir-767029 Pan No. :Aafap 8771 K & आयकर अऩीऱ सं/Ita No.187 & 188/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Kanha Charitable Trust, Vs Cit(Exemption), Hyderabad At:/Po: Kutmunda,Ps: Patnagarh, Dist: Balangir-767041 Pan No. :Aaetk 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Saroj Kumar Mahapatra, CIT-DR
Section 12ASection 80G(5)

Charitable Trust, Vs CIT(Exemption), Hyderabad AT:/PO: Kutmunda,PS: Patnagarh, Dist: Balangir-767041 PAN No. :AAETK 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. 2 ITA Nos.180-188/CTK/2023 ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Saroj Kumar Mahapatra, CIT-DR सुनवाई की तारीख / Date of Hearing : 21/07/2023 घोषणा की तारीख/Date of Pronouncement

SOCIAL ENVIRONMENT VOLUNTARY ASSOCIATION(SEVA),KUTURLA vs. CIT(EXMP), HYDERABAD

In the result, all the appeals of the assessees are partly allowed for statistical purposes

ITA 181/CTK/2023[2023-24]Status: DisposedITAT Cuttack20 Jul 2023AY 2023-24

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.180&181/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Social Environment Voluntary Vs Cit(Exemption), Hyderabad Association (Seva), At: Seva Kuturla, Po/Ps: Mursingh Dist : Balangir-767029 Pan No. :Aaxas 2212 A & आयकर अऩीऱ सं/Ita No.182&183/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) C-Hope Charitable Trust, Vs Cit(Exemption), Hyderabad Ward-10, Jagdish Kunj, Bhati Road Sudpada Bolangir, Dist : Balangir-767001 Pan No. :Aabtc 9754 G & आयकर अऩीऱ सं/Ita No.184&185/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Montessori Public School, Vs Cit(Exemption), Hyderabad At: Tikrapada, Po/Ps: Balangir, Dist: Balangir-767001 Pan No. :Aacam 9842 R & आयकर अऩीऱ सं/Ita No.186/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Parbati Giri Bal Niketan Vs Cit(Exemption), Hyderabad At: Parbati Giri Bal Niketan, Patharchepa, Po/Ps: Sadeipali. Dist : Balangir-767029 Pan No. :Aafap 8771 K & आयकर अऩीऱ सं/Ita No.187 & 188/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Kanha Charitable Trust, Vs Cit(Exemption), Hyderabad At:/Po: Kutmunda,Ps: Patnagarh, Dist: Balangir-767041 Pan No. :Aaetk 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Saroj Kumar Mahapatra, CIT-DR
Section 12ASection 80G(5)

Charitable Trust, Vs CIT(Exemption), Hyderabad AT:/PO: Kutmunda,PS: Patnagarh, Dist: Balangir-767041 PAN No. :AAETK 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. 2 ITA Nos.180-188/CTK/2023 ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Saroj Kumar Mahapatra, CIT-DR सुनवाई की तारीख / Date of Hearing : 21/07/2023 घोषणा की तारीख/Date of Pronouncement

C-HOPE CHARITABLE TRUST,SUDPADA vs. CIT EXM, HYDERABAD

In the result, all the appeals of the assessees are partly allowed for statistical purposes

ITA 182/CTK/2023[2023-24]Status: DisposedITAT Cuttack20 Jul 2023AY 2023-24

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.180&181/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Social Environment Voluntary Vs Cit(Exemption), Hyderabad Association (Seva), At: Seva Kuturla, Po/Ps: Mursingh Dist : Balangir-767029 Pan No. :Aaxas 2212 A & आयकर अऩीऱ सं/Ita No.182&183/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) C-Hope Charitable Trust, Vs Cit(Exemption), Hyderabad Ward-10, Jagdish Kunj, Bhati Road Sudpada Bolangir, Dist : Balangir-767001 Pan No. :Aabtc 9754 G & आयकर अऩीऱ सं/Ita No.184&185/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Montessori Public School, Vs Cit(Exemption), Hyderabad At: Tikrapada, Po/Ps: Balangir, Dist: Balangir-767001 Pan No. :Aacam 9842 R & आयकर अऩीऱ सं/Ita No.186/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Parbati Giri Bal Niketan Vs Cit(Exemption), Hyderabad At: Parbati Giri Bal Niketan, Patharchepa, Po/Ps: Sadeipali. Dist : Balangir-767029 Pan No. :Aafap 8771 K & आयकर अऩीऱ सं/Ita No.187 & 188/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Kanha Charitable Trust, Vs Cit(Exemption), Hyderabad At:/Po: Kutmunda,Ps: Patnagarh, Dist: Balangir-767041 Pan No. :Aaetk 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Saroj Kumar Mahapatra, CIT-DR
Section 12ASection 80G(5)

Charitable Trust, Vs CIT(Exemption), Hyderabad AT:/PO: Kutmunda,PS: Patnagarh, Dist: Balangir-767041 PAN No. :AAETK 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. 2 ITA Nos.180-188/CTK/2023 ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Saroj Kumar Mahapatra, CIT-DR सुनवाई की तारीख / Date of Hearing : 21/07/2023 घोषणा की तारीख/Date of Pronouncement

C-HOPE CHARITABLE TRUST,SUDPADA vs. CIT EXM, HYDERABAD

In the result, all the appeals of the assessees are partly allowed for statistical purposes

ITA 183/CTK/2023[2023-24]Status: DisposedITAT Cuttack20 Jul 2023AY 2023-24

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.180&181/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Social Environment Voluntary Vs Cit(Exemption), Hyderabad Association (Seva), At: Seva Kuturla, Po/Ps: Mursingh Dist : Balangir-767029 Pan No. :Aaxas 2212 A & आयकर अऩीऱ सं/Ita No.182&183/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) C-Hope Charitable Trust, Vs Cit(Exemption), Hyderabad Ward-10, Jagdish Kunj, Bhati Road Sudpada Bolangir, Dist : Balangir-767001 Pan No. :Aabtc 9754 G & आयकर अऩीऱ सं/Ita No.184&185/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Montessori Public School, Vs Cit(Exemption), Hyderabad At: Tikrapada, Po/Ps: Balangir, Dist: Balangir-767001 Pan No. :Aacam 9842 R & आयकर अऩीऱ सं/Ita No.186/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Parbati Giri Bal Niketan Vs Cit(Exemption), Hyderabad At: Parbati Giri Bal Niketan, Patharchepa, Po/Ps: Sadeipali. Dist : Balangir-767029 Pan No. :Aafap 8771 K & आयकर अऩीऱ सं/Ita No.187 & 188/Ctk/2023 (ननधाारण वषा / Assessment Year : 2023-2024) Kanha Charitable Trust, Vs Cit(Exemption), Hyderabad At:/Po: Kutmunda,Ps: Patnagarh, Dist: Balangir-767041 Pan No. :Aaetk 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Saroj Kumar Mahapatra, CIT-DR
Section 12ASection 80G(5)

Charitable Trust, Vs CIT(Exemption), Hyderabad AT:/PO: Kutmunda,PS: Patnagarh, Dist: Balangir-767041 PAN No. :AAETK 0749 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. 2 ITA Nos.180-188/CTK/2023 ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Saroj Kumar Mahapatra, CIT-DR सुनवाई की तारीख / Date of Hearing : 21/07/2023 घोषणा की तारीख/Date of Pronouncement

BINAPANI EDUCATINAL TRUST,MAYURBHANJ vs. COMMISSIONER OF INCOME TAX(EXEMPTION), HYDERABAD, HYDERABAD

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

ITA 93/CTK/2025[2025-26]Status: DisposedITAT Cuttack09 Apr 2025AY 2025-26

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.93/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2025-2026) Binapani Educational Trust, Vs Cit(Exemption), Hyderabad At: Raghunathpur, Ward No.22, Po Kainfulla, Ps: Baripada Sadar Dist : Mayurbhanj-757107 Pan No. :Aactb 9048 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra & Shri Baidyanath Behera, Advocates. राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 09/04/2025 घोषणा की तारीख/Date Of Pronouncement : 09/04/2025

For Appellant: Shri P.K.Mishra & Shri BaidyanathFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 12A

trust are charitable in nature and the assessee is having all such documents to 2 substantiate the same, if one more opportunity is granted for producing the same before the ld. CIT(E). 3. In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required. It was submitted that

BHOOMISHRI PUBLIC CHARITABLE TRUST,CUTTACK vs. COMMISSIONER OF INCOME TAX(EXEMPTION), HYDERABAD

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

ITA 194/CTK/2025[2025-26]Status: DisposedITAT Cuttack02 Jul 2025AY 2025-26

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar Assessment Year : 2025-26 Bhoomishri Public Charitable Vs. Cit(Exemptions), Hyderabad Trust, Plot No.36/469, Secrtor-8, Cda, Po: Markat Nagar, Avinab Bidanasi, Cuttack. Pan/Gir No. Aaftb 6651 L (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra, Adv Revenue By : Shri Ashim Kr Chakraborty, Cit Dr Date Of Hearing : 02/07/2025 Date Of Pronouncement : 02/07/2025 O R D E R Per Bench The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Exemptions) Hyderabad Dated 20.12.2014 Passed For Assessment Year 2025-26. 2. The Appeal Is Time Barred By 18 Days. The Assessee Has Filed Condonation Supported With Affidavit Stating That By The Time The Ld Cit(E) Passed The Impugned Order, The Counsel Of The Assessee Trust Was Busy In Medical Treatment Of His Elder Father, Could Not Be Able To Look Into The P A G E 1 | 4 Assessment Year : 2025-26

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri Ashim Kr Chakraborty, CIT DR
Section 80G

Charitable Vs. CIT(Exemptions), Hyderabad Trust, Plot No.36/469, Secrtor-8, CDA, PO: Markat Nagar, Avinab Bidanasi, Cuttack. PAN/GIR No. AAFTB 6651 L (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra, Adv Revenue by : Shri Ashim Kr Chakraborty, CIT DR Date of Hearing : 02/07/2025 Date of Pronouncement : 02/07/2025 O R D E R Per Bench The present appeal is directed at the instance

S S BRAHMA EDUCATIONAL TRUST,MAYURBHANJ vs. PRINICIPAL COMMISSIONER OF INCOME TAX, PCIT, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is allowed

ITA 107/CTK/2024[2015-16]Status: HeardITAT Cuttack05 Jun 2024AY 2015-16
For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 148Section 263Section 69

justice. 3. Brief facts of the case are that the assessment in this case was reopened vide notice issued u/s.148 of the Act dated 30.03.2021 and consequently the order was passed on 20.03.2022, wherein the income declared by the assessee was accepted. Thereafter the ld. Pr.CIT, Sambalpur initiated the proceedings u/s.263 of the Act by issue of notice dated