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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

10(23C)(vi) in proceedings of the Income-tax Act, 1961 (forming subject matter of adjudication in preceding paras). While doing so, the Assessing Officer observed in his order passed u/s 143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

10(23C)(vi) in proceedings of the Income-tax Act, 1961 (forming subject matter of adjudication in preceding paras). While doing so, the Assessing Officer observed in his order passed u/s 143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others

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

10(23C)(vi) in proceedings of the Income-tax Act, 1961 (forming subject matter of adjudication in preceding paras). While doing so, the Assessing Officer observed in his order passed u/s 143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

10(23C)(vi) in proceedings of the Income-tax Act, 1961 (forming subject matter of adjudication in preceding paras). While doing so, the Assessing Officer observed in his order passed u/s 143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others

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

10(23C)(vi) in proceedings of the Income-tax Act, 1961 (forming subject matter of adjudication in preceding paras). While doing so, the Assessing Officer observed in his order passed u/s 143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

10(23C)(vi) in proceedings of the Income-tax Act, 1961 (forming subject matter of adjudication in preceding paras). While doing so, the Assessing Officer observed in his order passed u/s 143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others

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

10(23C)(vi) in proceedings of the Income-tax Act, 1961 (forming subject matter of adjudication in preceding paras). While doing so, the Assessing Officer observed in his order passed u/s 143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others

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

10(23C)(vi) in proceedings of the Income-tax Act, 1961 (forming subject matter of adjudication in preceding paras). While doing so, the Assessing Officer observed in his order passed u/s 143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

10(23C)(vi) in proceedings of the Income-tax Act, 1961 (forming subject matter of adjudication in preceding paras). While doing so, the Assessing Officer observed in his order passed u/s 143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others

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

10(23C)(vi) in proceedings of the Income-tax Act, 1961 (forming subject matter of adjudication in preceding paras). While doing so, the Assessing Officer observed in his order passed u/s 143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

10(23C)(vi) in proceedings of the Income-tax Act, 1961 (forming subject matter of adjudication in preceding paras). While doing so, the Assessing Officer observed in his order passed u/s 143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others

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

10(23C)(vi) in proceedings of the Income-tax Act, 1961 (forming subject matter of adjudication in preceding paras). While doing so, the Assessing Officer observed in his order passed u/s 143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others

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 Commission (by whatever name called) will require similar consideration – i.e., whether it is at cost with a nominal mark- up or significantly higher, to determine if it falls within the mischief of “commercial activity”. However, in the case of such notified bodies, there is no quantified limit in Section 10(46). Therefore, the Central Government would have

ITO(EXEMPTIONS), BHUBANESWAR vs. ADHIKAR, BHUBANESWAR

In the result, appeal of the revenue is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

charitable purpose, if it involves carrying on any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business for consideration, irrespective of the application of the money. Therefore, the case of the assessee is hit by proviso to section 2(15) and the assessee

JALAN EDUCATIONAL TRUST,SAMBALPUR vs. CIT (EXEMPTION), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 Jalan Jalan Educational Educational Trust, Trust, Vs. Cit (Exemption), Cit (Exemption), Odysseey Complex, Ainthapali, Odysseey Complex, Ainthapali, Hyderabad Sambalpur Pan/Gir No. No.Aabtj 1733 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.S.Poddar S.S.Poddar, Ar Revenue By : Shri Manoj Kumar Goutam, Manoj Kumar Goutam, Cit (Dr) Date Of Hearing : 8 /3/ 20 / 2022 Date Of Pronouncement : 07/ /4/2022 O R D E R Per C.M.Garg G, Jm This Is An Appeal Filed By The Assessee Against The O This Is An Appeal Filed By The Assessee Against The O This Is An Appeal Filed By The Assessee Against The Order Of The Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 For The Assessment Year 2016-17. .

section 263 of the Act, issued show cause notice on 26.3.2021 on the following issues: “1. The AO has called for the bye-laws of the trust. However, the assessee did not submit the same. 11. The assessee has submitted a reply stating that audit report for F.Y. 2014-15 was, but the same could not be found

M/S PARAPIT PORT TRUST,CUTTACK vs. ADDL. CIT, CUTTACK

In the result, appeal of the revenue i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.395/Ctk/2013 (धनधाारण वषा / Assessment Year :2008-2009) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अपील सं./Ita No.356/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) & आयकर अपील सं./Ita No.332/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Paradip Port Trust, Vs. Acit, Circle-2(1), Cuttack Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Cit Dr निर्ााररती की ओर से /Assessee By : Shri J.M.Pattnaik, Ar सुनवाई की तारीख / Date Of Hearing : 27/07/2017 घोषणा की तारीख/Date Of Pronouncement 09/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: Out Of These Three Appeals, The Revenue Has Filed Two Appeals I.E.

section 2(15) of the I.T.Act 1961 can only be considered to be applicable for A/Y: 2009-10 onwards and not to be applicable for any past assessment years. 05.Whether in case of trust/AOP/Institution claiming to be engaged in charitable activities for the purpose of computation of its net income/utilization of the income for charitable purposes/ accumulation of un-utilized

ACIT, CIRCLE-1(2), CUTTACK, CUTTACK vs. PARADEEP PORT TRUST, JAGATSINGHPUR

In the result, appeal of the revenue i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.395/Ctk/2013 (धनधाारण वषा / Assessment Year :2008-2009) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अपील सं./Ita No.356/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) & आयकर अपील सं./Ita No.332/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Paradip Port Trust, Vs. Acit, Circle-2(1), Cuttack Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Cit Dr निर्ााररती की ओर से /Assessee By : Shri J.M.Pattnaik, Ar सुनवाई की तारीख / Date Of Hearing : 27/07/2017 घोषणा की तारीख/Date Of Pronouncement 09/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: Out Of These Three Appeals, The Revenue Has Filed Two Appeals I.E.

section 2(15) of the I.T.Act 1961 can only be considered to be applicable for A/Y: 2009-10 onwards and not to be applicable for any past assessment years. 05.Whether in case of trust/AOP/Institution claiming to be engaged in charitable activities for the purpose of computation of its net income/utilization of the income for charitable purposes/ accumulation of un-utilized

ITO, BHUBANESWAR vs. ORISSA COMPUTER APPLICATION CENTRE, BHUBANESWAR

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

charitable purpose. .During the year under consideration the assessee has been found to be neither a trust nor an institution (society) but a full fledged agency under the Govt of Orissa vide its resolution dated 05.08.2003..Hence the application of the assessee for registration under section 12AA of the I.T.Act is treated as infructuous and stand disposed off." The appellant