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

justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee’s cases in ITA Nos. 259/H/2019, 260/H/2019, 368/H/2019, 258/H/2019, 261/H/2019, 262/H/2019, 263/H/2019

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee’s cases in ITA Nos. 259/H/2019, 260/H/2019, 368/H/2019, 258/H/2019, 261/H/2019, 262/H/2019, 263/H/2019

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee’s cases in ITA Nos. 259/H/2019, 260/H/2019, 368/H/2019, 258/H/2019, 261/H/2019, 262/H/2019, 263/H/2019

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee’s cases in ITA Nos. 259/H/2019, 260/H/2019, 368/H/2019, 258/H/2019, 261/H/2019, 262/H/2019, 263/H/2019

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee’s cases in ITA Nos. 259/H/2019, 260/H/2019, 368/H/2019, 258/H/2019, 261/H/2019, 262/H/2019, 263/H/2019

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

justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee’s cases in ITA Nos. 259/H/2019, 260/H/2019, 368/H/2019, 258/H/2019, 261/H/2019, 262/H/2019, 263/H/2019

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

justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee’s cases in ITA Nos. 259/H/2019, 260/H/2019, 368/H/2019, 258/H/2019, 261/H/2019, 262/H/2019, 263/H/2019

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee’s cases in ITA Nos. 259/H/2019, 260/H/2019, 368/H/2019, 258/H/2019, 261/H/2019, 262/H/2019, 263/H/2019

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

justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee’s cases in ITA Nos. 259/H/2019, 260/H/2019, 368/H/2019, 258/H/2019, 261/H/2019, 262/H/2019, 263/H/2019

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

justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee’s cases in ITA Nos. 259/H/2019, 260/H/2019, 368/H/2019, 258/H/2019, 261/H/2019, 262/H/2019, 263/H/2019

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

justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee’s cases in ITA Nos. 259/H/2019, 260/H/2019, 368/H/2019, 258/H/2019, 261/H/2019, 262/H/2019, 263/H/2019

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

justice. We accordingly hold that assessee’s impugned delay (supra) is neither intentional nor deliberate but due to circumstances beyond its control. Cases are now taken up for adjudication on merits. 4. We advert to the sole identical issue of section 10(23C)(vi) approval raised in assessee’s cases in ITA Nos. 259/H/2019, 260/H/2019, 368/H/2019, 258/H/2019, 261/H/2019, 262/H/2019, 263/H/2019

DHANESWAR RATH INSTITUTE OF ENGINEERING AND MEDICAL SCIENCES,CUTTACK vs. CIT(EXEMPTION), HYDERABAD

In the result, appeal of the assesse is allowed

charitable purposes. The amount of income accumulated/set apart, therefore, works out to Rs.5,65,70,741/-, which exceeds 15% of the income derived from property held under the trust. The assessee is, therefore, not entitled to exemption u/s.11 and as such, this excess amount of Rs.5,65,70,741/- should have been brought to tax. 7. Accordingly

THE PRAJATANTRA PRACHAR SAMITY,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, appeals filed by the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Charitable Trust v. WTO & Ors. 222 ITR 523 (All). 5. The order relied on by the learned AR follows the decision in the case of SSA's Emerald Meadows (SC, supra) rejecting the Revenue SLP, by a non-speaking order, against the Karnataka HC order holding no substantial question of law arising for determination following the same HC decision

THE PRAJATANTRA PRACHAR SAMITY,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, appeals filed by the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Charitable Trust v. WTO & Ors. 222 ITR 523 (All). 5. The order relied on by the learned AR follows the decision in the case of SSA's Emerald Meadows (SC, supra) rejecting the Revenue SLP, by a non-speaking order, against the Karnataka HC order holding no substantial question of law arising for determination following the same HC decision

THE PRAJATANTRA PRACHAR SAMITY,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, appeals filed by the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

Charitable Trust v. WTO & Ors. 222 ITR 523 (All). 5. The order relied on by the learned AR follows the decision in the case of SSA's Emerald Meadows (SC, supra) rejecting the Revenue SLP, by a non-speaking order, against the Karnataka HC order holding no substantial question of law arising for determination following the same HC decision

M/S. MAHASAKTI FOUNDATION,KALAHANDI vs. ACIT, SAMBALPUR

In the result, the appeals filed by the assessee are allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

charitable activity, merely there is surplus of receipts over expenditure. The Authorities below are also erred in treating the surplus of receipts as income of the Appellant, when the learned C.I.T, himself has granted registration U/S.12AA of the Act. 4. For that, the learned A.O. has committed gross error of law in treating the status of the Appellant as A.O.P

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

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