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