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

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

Charitable Trust (1995) 129 CTR 205 and CIT vs. Programume for Community Organisation [2001] 116 Taxman 608 (SC). The original computation as per the revised return and revised computation filed before the learned PCIT is enclosed with the submissions. It was requested before the learned PCIT to consider the revised computation of income filed with the submissions

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 u/s

REGIONAL COLLEGE OF ENGINEERING & MANAGEMENT,BHUBANESWAR vs. ITO, WARD-2(2), BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.94/Ctk/2016 (नििाारण वषा / Assessment Year :2008-2009 Regional College Of Engineering & Vs. Ito Ward-2(2), Bhubaneswar Management, Plot No.18, Sector-A, Zone-B, Mancheswar Industrial Estate, Bhubaneswar-751010 Pan No. : Aaaar 1386 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Subhendu Datta, Dr सुनवाई की तारीख / Date Of Hearing : 20/08/2020 घोषणा की तारीख/Date Of Pronouncement : 21/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-3, Bhubaneswar, Dated 28.12.2015 For The Assessment Year 2008-2009, On The Following Grounds Of Appeal :- 1. That, The Learned Cit (A) Has Committed Serious Error In Not Allowing The Appeal Of The Appellant Against The Order Of The Learned Ao Passed U/S 154 Of The Income Tax Act Dated 15.10.2014 . 2. That, The Learned Cit (A) Has Committed Serious Error In Not Accepting That The Denial Of "Emption To A Charitable Trust Granted Registration U/S 12Aa Of The Income Tax Act Is A Mistake Apparent From Record As Envisaged U/S 154 Of The Income Tax Act, 1961. 3. That, The Learned Cit (A) Has Committed Serious Error In Holding That The Mistake Of Disallowance For Violation Of Provision Of Section 40(A)(Ia) Of The Income Tax Act Is Not A Mistake Apparent From Record In The Case Of A Charitable Trust Registered U/S 12Aa Of The Income Tax Act.

154 of the Income Tax Act, 1961. 3. That, the learned CIT (A) has committed serious error in holding that the mistake of disallowance for violation of provision of Section 40(a)(ia) of the Income Tax Act is not a mistake apparent from record in the case of a charitable Trust registered u/s 12AA of the Income

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

154 of the Act for rectification of the intimation u/s 143(1)(a) of the Act to allow the claim u/s 11(2) of the Act but the same was rejected by the CPC on 19.12.2016 for the reason that there was no prima facie error which the assessee had sought to get rectified. I.T.A. Nos.: 436 & 437/CTK/2024 Assessment Years

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

154 of the Act for rectification of the intimation u/s 143(1)(a) of the Act to allow the claim u/s 11(2) of the Act but the same was rejected by the CPC on 19.12.2016 for the reason that there was no prima facie error which the assessee had sought to get rectified. I.T.A. Nos.: 436 & 437/CTK/2024 Assessment Years

BACK TO VILLAGE,RAIRANGPUR, MAYURBHANJ vs. ITO, WARD 1, BARIPADA

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.64/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2022-2023) Back To Village Vs Ito, Ward-1, Baripada Flat- G1 Loknath(R) Complex, Near Mandir Shahi Kucheibudhi, Rairangpur, Mayurbhanj, 757043 Pan No. : Aadab 2576 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Rajesh Upadhyay, Ar राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 25/09/2025 घोषणा की तारीख/Date Of Pronouncement : 25/09/2025

trust which is doing charitable activities and is also being granted registration under section 12A of the Act. It was submission that the returned filed by the assessee was processed under section 143(1) of the Act on 31.03.2023 where in the application of the income had been denyied and the entire receipts of the assesee had been brought

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

In the result, appeal of the assessee is allowed

154. The bench minutely analysed law in this regard and applying the principle of 'coram non judice' and following aforesaid judgments of the supreme court, it was held that if an assessee seeks to challenge the reassessment proceedings as being without jurisdiction, when action for rectification is sought to be taken on the assumption of the validity of the reassessment