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 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

STATE POLLUTION CONTROL BOARD ODISHA,BHUBANESWAR vs. ITO, WARAD 5(2), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee stands allowed and stay petition stands dismissed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

trust or venture capital company or venture capital fund is assessable, without giving effect to the provisions of section 10, exceeds the maximum amount which is not chargeable to income-tax, furnish a return of such income of the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars

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

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

charitable purpose the aggregate sum of Rs. 1.70.369. Leaving a balance of Rs. 87,910. The question is whether the assessee is entitled to accumulate twenty five percent of Rs. 2.57,376 contends, or twenty five percent of Rs. 87,010 as the revenue appeared to contend. 2. Considering the facts of the case and ratio laid down

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

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

charitable purpose the aggregate sum of Rs. 1.70.369. Leaving a balance of Rs. 87,910. The question is whether the assessee is entitled to accumulate twenty five percent of Rs. 2.57,376 contends, or twenty five percent of Rs. 87,010 as the revenue appeared to contend. 2. Considering the facts of the case and ratio laid down

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

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

charitable purpose the aggregate sum of Rs. 1.70.369. Leaving a balance of Rs. 87,910. The question is whether the assessee is entitled to accumulate twenty five percent of Rs. 2.57,376 contends, or twenty five percent of Rs. 87,010 as the revenue appeared to contend. 2. Considering the facts of the case and ratio laid down

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

34,731/- while the amount set apart u/s 11(2) of the Act was ₹ 10,45,000/-. The return of income was filed on 26.09.2014 along with Form No. 10B, but Form No. 10 was not uploaded on the same day. This omission was noticed later but, in the meantime the CPC sent the intimation

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

34,731/- while the amount set apart u/s 11(2) of the Act was ₹ 10,45,000/-. The return of income was filed on 26.09.2014 along with Form No. 10B, but Form No. 10 was not uploaded on the same day. This omission was noticed later but, in the meantime the CPC sent the intimation