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

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light of the above the appellant would like to submit that it is registered uls 12AA of the I.T. Act, 1961 by the CIT, Bhubaneswar vide Order dated 15/01/2003 (copy at page 02

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

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light of the above the appellant would like to submit that it is registered uls 12AA of the I.T. Act, 1961 by the CIT, Bhubaneswar vide Order dated 15/01/2003 (copy at page 02

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light of the above the appellant would like to submit that it is registered uls 12AA of the I.T. Act, 1961 by the CIT, Bhubaneswar vide Order dated 15/01/2003 (copy at page 02

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

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light of the above the appellant would like to submit that it is registered uls 12AA of the I.T. Act, 1961 by the CIT, Bhubaneswar vide Order dated 15/01/2003 (copy at page 02

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light of the above the appellant would like to submit that it is registered uls 12AA of the I.T. Act, 1961 by the CIT, Bhubaneswar vide Order dated 15/01/2003 (copy at page 02

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light of the above the appellant would like to submit that it is registered uls 12AA of the I.T. Act, 1961 by the CIT, Bhubaneswar vide Order dated 15/01/2003 (copy at page 02

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

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light of the above the appellant would like to submit that it is registered uls 12AA of the I.T. Act, 1961 by the CIT, Bhubaneswar vide Order dated 15/01/2003 (copy at page 02

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light of the above the appellant would like to submit that it is registered uls 12AA of the I.T. Act, 1961 by the CIT, Bhubaneswar vide Order dated 15/01/2003 (copy at page 02

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

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light of the above the appellant would like to submit that it is registered uls 12AA of the I.T. Act, 1961 by the CIT, Bhubaneswar vide Order dated 15/01/2003 (copy at page 02

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light of the above the appellant would like to submit that it is registered uls 12AA of the I.T. Act, 1961 by the CIT, Bhubaneswar vide Order dated 15/01/2003 (copy at page 02

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

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light of the above the appellant would like to submit that it is registered uls 12AA of the I.T. Act, 1961 by the CIT, Bhubaneswar vide Order dated 15/01/2003 (copy at page 02

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

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light of the above the appellant would like to submit that it is registered uls 12AA of the I.T. Act, 1961 by the CIT, Bhubaneswar vide Order dated 15/01/2003 (copy at page 02

M/S. ORISSA CRICKET ASSOCIATION,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, ITA No.335/CTK/2017 is allowed and ITA

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm Orissa Cricket Association Vs. Cit(Exemptions), Barabati Stadium,Cuttack-753001, Hyderabad Odisha, Pan No. : Aaaao 0319 F & Orissa Cricket Association Vs. Acit, Circle-2(1), Barabati Stadium, Cuttack Cuttack-753001, Odisha Pan No. : Aaaao 0319 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri S.K.Tulsiyan & D.Das, Ar राजस्व की ओर से /Revenue By : Shri Saad Kidwai, Citdr सुनवाई की तारीख / Date Of Hearing : 12/12/2017 घोषणा की तारीख/Date Of Pronouncement 26/12/2017 आदेश / O R D E R Per Shri N.S.Saini, Am:

charitable or religious Trust or institution. Thus what transpires from a conjoint reading of section 12AA of the Income Tax Act, 1961 and Rule 17A of the IT Rules is that the mandate of law as regards registration u/s 12AA of the Act requires the CIT to satisfy himself about the objectives and the genuineness of activities of the trust

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

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

section 13(1)(c). Therefore, Rs.1,02,600/ is added back to total income, being misapplication of the trust fund. (iii) Donation:- During the year under consideration the trust incurred expense of Rs.11,20,000/- towards Donation & Subscription. On perusal of ledger copy of Donation & Subscription, it is seen that an amount of Rs. 10,00,000/- has been paid

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

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

section 13(1)(c). Therefore, Rs.1,02,600/ is added back to total income, being misapplication of the trust fund. (iii) Donation:- During the year under consideration the trust incurred expense of Rs.11,20,000/- towards Donation & Subscription. On perusal of ledger copy of Donation & Subscription, it is seen that an amount of Rs. 10,00,000/- has been paid

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

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

section 13(1)(c). Therefore, Rs.1,02,600/ is added back to total income, being misapplication of the trust fund. (iii) Donation:- During the year under consideration the trust incurred expense of Rs.11,20,000/- towards Donation & Subscription. On perusal of ledger copy of Donation & Subscription, it is seen that an amount of Rs. 10,00,000/- has been paid

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

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

02,487 (7,38,48,052) Application (B-A) The assessee humbly request your goodself to consider the revised computation furnished at this stage and oblige. On a perusal of the above revised computation prepared in accordance with the provisions of section 11(1)(a) of the Act, it may kindly be noted that there was excess application of funds

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

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

02,487 (7,38,48,052) Application (B-A) The assessee humbly request your goodself to consider the revised computation furnished at this stage and oblige. On a perusal of the above revised computation prepared in accordance with the provisions of section 11(1)(a) of the Act, it may kindly be noted that there was excess application of funds