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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10

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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10

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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10

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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10

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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10

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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10

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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10

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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10

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

In the result, both appeals of the assessee are dismissed

10(22). 3.4 In view of the discussions made above and since the assessee trust violates the provisions of section 13(l)(c) read with section 13(2)(b) of the Act, it is not eligible to get the benefit of exemption u/s. 11 of the Act. 4.1 'Outside Training Fees' On examination of the audited accounts of the Trust

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

In the result, both appeals of the assessee are dismissed

10(22). 3.4 In view of the discussions made above and since the assessee trust violates the provisions of section 13(l)(c) read with section 13(2)(b) of the Act, it is not eligible to get the benefit of exemption u/s. 11 of the Act. 4.1 'Outside Training Fees' On examination of the audited accounts 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 11 of the Act to the appellant. The Hon’ble Tribunal affirmed the order of the CIT(Appeals) directing A.O. to allow exemption u/s.11 and dismissed the appeal of the Revenue vide the above oder. For the previous year relevant to the A.Y. 2009-10, under consideration, the A.O. denied the exemption claimed u/s.ll in the year under consideration

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 11 of the Act to the appellant. The Hon’ble Tribunal affirmed the order of the CIT(Appeals) directing A.O. to allow exemption u/s.11 and dismissed the appeal of the Revenue vide the above oder. For the previous year relevant to the A.Y. 2009-10, under consideration, the A.O. denied the exemption claimed u/s.ll in the year under consideration

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 11 of the Act to the appellant. The Hon’ble Tribunal affirmed the order of the CIT(Appeals) directing A.O. to allow exemption u/s.11 and dismissed the appeal of the Revenue vide the above oder. For the previous year relevant to the A.Y. 2009-10, under consideration, the A.O. denied the exemption claimed u/s.ll in the year under consideration

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

24] ■ Once that difference of the receipts was acknowledged by the Assessing Authority, there was absolutely no other material existing to treat the donations received by the society to be receipts of the institution. [Para 25] I.T.A. No.: 51/CTK/2025 Assessment Year: 2016-17 Sukanti Educational and Charitable Trust. ■ Similarly, the further reasoning offered by the Appellate Authority to affirm