DCIT, BHUBANESWAR vs. M/S. DISCOVERTURE SOLUTIONS (INDIA) PVT. LTD., BHUBANESWAR

In the result, the appeal filed by the revenue is allowed

Bench: S/Shri N.S Saini & Kuldip Singhassessment Year : 2011-12

10A(1A) of the Income tax Act, 1961. 13. Regarding various submissions of the Ld. A.R. and various judgements on which reliance has been placed by the Ld. A.R., we would like to observe that these submissions do not have merit in view of our above discussion. The first submission is this that the provision of Section

MAA JAGAT JANANI SEVA TRUST,NAMBIRA vs. CIT (EXEMPTION), HYDERABAD

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2023-24 Maa Maa Jagat Jagat Janani Janani Seva Seva Vs. Cit (E), Hyderabad Cit (E), Hyderabad Trust, At- -Nambira, Po: Bamebari, Ps: Joda, Dist: Bamebari, Ps: Joda, Dist: Keonjhar Pan/Gir No Pan/Gir No.Aadtm 1575 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, P.K.Mishra, Adv Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 16/0 07/2024 Date Of Pronouncement : 16/0 /07/2024

10A to get re-registration u/s.12A of the Act. Form 10AC was issued granting registration to the assessee trust for the period from A.Y. 2022-23 to A.Y. 2026-27 vide an order dated 5.4.2022. Subsequently, it was the submission that a show cause notice was issued to the assessee on 6.10.2022, wherein, the assessee trust was asked to explain

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

trust. The facts and circumstances show that the assessee is carrying out its charitable activities and the surplus funds are used for charitable purposes. So, the CIT (A) was justified in holding that the assessee is engaged in charitable activities and qualify for exemption under section 11." It was noted that in the above case the assessee was sustaining losses

S S BRAHMA EDUCATIONAL TRUST,MAYURBHANJ vs. PRINICIPAL COMMISSIONER OF INCOME TAX, PCIT, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is allowed

10A on 14.02.2020 and it had been granted registration on 29.06.2020. The 16 reassessment proceedings for the impugned assessment year were initiated by issue of notice dated 30.03.2021 and the assessment order u/s.147 r,w,s,144B was passed on 20.03.2022. From the perusal of series of events, it is seen that when the notice u/s.148

BHUBANESWAR DEVELOPMENT AUTHORITY,BHUBANESWAR vs. CIT, BHUBANESWAR

In the result, appeal filed by the assessee is allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadalebhubaneswar Development Vs. Cit, Bhubaneswar. Authority, Akash Shova Building, Sachivalaya Marg, Bhubaneswar. Pan/Gir No. Aaalb 0073 G (Appellant) .. ( Respondent)

charitable in nature. Before the Hon'ble IT AT, it was stated while contending the case on behalf of PUDA that it had been established to satisfy the need of housing accommodation for various sections of people of Punjab and especially for planning & development in the cities, town & villages. It was further stated that no profit motive could be attributable

ORIYA BAPTIST CHURCH,GANJAM vs. CIT(EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes

section 12AA of the Income Tax Act, 1961. 4. That the Learned CIT (Exemptions) has erred in stating that that the trust does not have any independent existence despite having established in the year 1838 as a public religious and as a not for profit organization and having a trust deed, its own activities, own Staff, getting their accounts audited

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

PLANT LOVERS ASSOCIATION,BHUBANESWAR vs. CIT(EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes

Bench: S/Shri Shrichandra Mohan Garg, Judicial & Laxmi Prasad Sahu & Laxmi Prasad Sahu & Laxmi Prasad Sahuassessment Year : 2018-19

section 2(15) of the Act, any object of general public utility shall not be a charitable purpose, if it involves carrying on of any activities in the nature of trade, commerce and business of any activity of rendering any service in relation to any trade commerce or business. Further, for the assessment years

KALI KALUSHA NASANA SEVA TRUST,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION, CUTTACK

In the result, appeal of the assessee is allowed

Bench: SHRI GEORGE MATHAN (Judicial Member)

10A of the Act on 21.12.2017 and the assessee has been granted registration u/s. 12A of the Act on w.e.f 21.12.2017. It was submission that the assessee during the 2012-13 had received Rs.6,48,000/- as contribution and the assessee had applied the said amount of Rs.6,48,000/- for its charitable activities. The assessee had filed its return