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

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

Charitable Trust (1995) 129 CTR 205 and CIT vs. Programume for Community Organisation [2001] 116 Taxman 608 (SC). The original computation as per the revised return and revised computation filed before the learned PCIT is enclosed with the submissions. It was requested before the learned PCIT to consider the revised computation of income filed with the submissions

BHARATIYA SIKSHYA BIKASHA SANSTHANA,BERHAMPUR vs. ITO, EXEMPTION WARD

In the result, appeal of the assessee stands partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year :2021-22 Bharatiya Sikshya Bikasha Bharatiya Sikshya Bikasha Vs. Income Income Tax Tax Officer, Officer, Sansthana , (Exemption),Berhampur Berhampur Siddhartha Nagar 1St Line Siddhartha Nagar 1 Po Po : : Banthapali Banthapali, Puruna Berhampur, B.O : Berhampur Sadar, B.O : Berhampur Sadar, Ganjam , 760002 Ganjam , 760002 Pan/Gir No. No. Aactb 4047N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Radha Krishna Sahu, Radha Krishna Sahu, Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024 O R D E R Per Bench This Is An This Is An Appeal Filed By The Assessee Against The Order Ainst The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 30.8.2024 In Appeal No.Cit(A), Cit(A),Nfac/2020- 21/10291247 For The Ass For The Assessment Year 2021-22. 2. Shri Radha Kr Radha Krishna Sahu, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri S.C.Mohanty, Sr. , Sr. Dr Appeared For The Revenue.

charitable trust registered under section 12A of the Act who substantially satisfied condition for availing benefit of exemption, assessee could not be denied exemption merely on bar of limitation in furnishing audit report in Form 10B

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

JEEVAN KALYANA SADHAN KENDRA,NUAPADA vs. ITO (EXEMPTION), SAMBALPUR

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2015-16 Jeevan Jeevan Kalyana Kalyana Sadhana Sadhana Vs. Ito (Exemption), Ito (Exemption), Kendra, Nuapada. Kendra, Nuapada. Sambalpur Sambalpur Pan/Gir No. Pan/Gir No.Aaaaj 9932 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Natabar Panda, Ar Natabar Panda, Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 02 /0 03/2023 Date Of Pronouncement : 02 /0 /03/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee This Is An Appeal Filed By The Assessee Against The Order Of The Ld Against The Order Of The Ld Cit(A), , Nfac, Nfac, Delhi, Delhi, Dated10.3.2022 In Appeal No.Itba/Nfac/S/250/2021 Itba/Nfac/S/250/2021-22/1040548106(1) For The Assessment Year For The Assessment Year 2015-16. 2. Shri Natabar Panda, Ld Ar Appeared For The Assessee & Shri Shri Natabar Panda, Ld Ar Appeared For The Assessee & Shri Shri Natabar Panda, Ld Ar Appeared For The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared For The Revenue. S.C.Mohanty, Ld Sr Dr Appeared For The Revenue.

10B— Sec. 12A(b)—Instructions regarding 09/02/1978 P a g e 2 | 5 Assessment Year : 2015-16 CHARITABLE TRUSTS SECTIONS

BHARATIYA SIKSHYA BIKASHA SANSTHANA,BERHAMPUR vs. ITO, BERHAMPUR

In the result, appeal of the assessee stands partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year :2018-19 Bharatiya Sikshya Bikasha Bharatiya Sikshya Bikasha Vs. Income Income Tax Tax Officer, Officer, Sansthana , Berhampur Siddhartha Nagar 1St Line Siddhartha Nagar 1 Po Po : : Banthapali Banthapali, Puruna Berhampur, B.O : Berhampur Sadar, B.O : Berhampur Sadar, Ganjam , 760002 Ganjam , 760002 Pan/Gir No. No. Aactb 4047N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Radha Krishna Sahu, Radha Krishna Sahu, Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024 O R D E R Per Bench This Is An This Is An Appeal Filed By The Assessee Against The Order Of The Ld Ainst The Order Of The Ld Addl/Jcit(A)-10 10 Mumbai Mumbai, Dated 14.10.2024 .10.2024 In In Appeal Appeal No.Cit(A), No. Bhubaneswar-1/100 1/10077/2020-21 For The Assessment Year 2018 2018-19. 2. Shri Radha Kr Radha Krishna Sahu, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri S.C.Mohanty, Sr. , Sr. Dr Appeared For The Revenue.

section 12A of the Act who substantially satisfied condition for availing benefit of exemption, assessee could not be denied exemption merely on bar of limitation in furnishing audit report in Form 108. 6) That the order passed u/s 143(1) is illegal and barred in law as never a show cause notice was issued by the AO particularly for disallowances

OORISSA EVANGELIST TRUST ASSOCIATION,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION WARD, CUTTACK

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Orissa Evangelistic Trust Ito, Exemption Ward, Cuttack Association, Aaykar Bhavan, Shelter Chhak At-Kesharpur, Buxi Bazar, Tulsipur, Cuttack, Vs. Cuttack-753001 Odisha-753008 (Appellant) (Respondent) Pan No. Aaato0708P Assessee By : Shri Sk Sarangi, Ar Revenue By : Shri Nishanth Rao B, Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 16.07.2025

Charitable Trust -vs. ITO (Exemption) reported in (2021) 125 taxmann.com 75 and Hon'ble Jurisdictional High Court in the case of CIT-vs.- Rai Bahadur Bissesswarlal Motilal Malwasie Trust reported in (1992) 195 ITR 825, wherein it was categorically held that filing of Form 10B before one month from the due date of filing of the return of income

INDIRA GANDHI INSTITUTE OF PHARMACEUTICAL SCIENCES,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Income Tax Officer, Exemption Indira Gandhi Institute Of Ward, Bhubaneswar, Pharmaceutical Sciences Pratyaksha Kar Bhawan, Third N-4/208 Nayapalli, Irc Village, Floor, Regional Telecom Trg Vs. Khorda, Odisha-751015 Centre, Vss Nagar Road, Bhubaneswar-751007 (Appellant) (Respondent) Pan No. Aaati7724B Assessee By : Shri Kc Jena, Ar Revenue By : Shri Ashim Kumar Chakraborty, Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 16.07.2025

Charitable Trust -vs. ITO (Exemption) reported in (2021) 125 taxmann.com 75 and Hon'ble Jurisdictional High Court in the case of CIT-vs.- Rai Bahadur Bissesswarlal Motilal Malwasie Trust reported in (1992) 195 ITR 825, wherein it was categorically held that filing of Form 10B before one month from the due date of filing of the return of income

PRAGATI CHARITABLE TRUST,PURI vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील सं/Ita No.525/Ctk/2024 (िनधा"रण वष" / Assessment Year : 2015-2016) Pragati Charitable Trust Vs Income Tax Officer, Exemption Plot No-66 Gyana Viahr, Ward, Bhubaneswar Gopinathpur B.O Dhauli Hills Puri, 751002 Pan No. :Aaqpn 2087 A (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri P.K. Mishra,Advocate राज"व क" ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 17/12/2024 घोषणा क" तारीख/Date Of Pronouncement : 17/12/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Addl/ Jcit (A)-5, Chennai, Dated 05/12/2024, In Din & Order No.Itba/Apl/S/250/2024-25/1070904602(1) Having Appeal No. Addl/Jcit(A)-5, Chennai/10003/2014-15 For The Assessment Year 2015- 2016. 2. The Assesee Has Challenged The Appellate Order On The Strength Of The Following Grounds Appeal:- 1. For That, When The Learned A.O. Has No Power & Authority To Determine The Income Of The Assessee Trust, Treating The Entire Gross Receipt As Income, While Processing The Return U/S.143(1) Of The Act For Assessment Year 2015-16, The Learned Cit(A) Has Committed Gross Error Of Law In Confirming The Said Order, As Such, Order Passed By The Learned Cit(A) As Well As By The Learned A.O., Being Not Sustainable In The Eye Of Law, Needs To Be Quashed In The Interest Of Justice

charitable trust and filed its Return of Income after claiming exemption u/s.11 & 12 as it is registered under section 12A of the Act. Since the Form 10B

DHANESWAR RATH INSTITUTE OF ENGINEERING AND MEDICAL SCIENCES,CUTTACK vs. CIT(EXEMPTION), HYDERABAD

In the result, appeal of the assesse is allowed

10B, the amount of income of the previous year applied to charitable or religious purposes in India has been declared at Rs.88,67,076/-. In this regard, attention is invited to the judicial pronouncement in the case of ACIT vs Grama Vidiyal Trust, reported in 71 taxmann.com 88, the ITAT, Chennai ‘D’ Bench held that where the cost of asset

SRI GURU TRUST,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION, CUTTACK

In the result, appeal of the assessee in ITA No

Bench: Shri Duvvuru Rl Reddy & Shri Rakesh Mishra(Th.Rough Virtual Hearing At Kolkata ) आयकर अपील सं/Ita No.91 & 100/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2025-2026) Sri Guru Trust Vs Ito, Exemption, Cuttack Industrial Estate, Jagatpur Cuttack Pan No. :Aahts 8645 N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Nanak Fogla, Ca राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/05/2025 घोषणा की तारीख/Date Of Pronouncement : 24/06/2025 आदेश / O R D E R Per Duvvuru Rl Reddy:

trust has filed an application in Form 10B seeking registration u/s.80G of the Act. The ld. CIT(E) rejected the application filed by the assessee u/s.80G of the holding that the assessee is not carrying Section 80G of the Act. 4. Ld. Counsel for the assessee submitted that the assessee is a charitable

ODISHA SPORTS DEVELOPMENT ANDPROMOTION COMPANY,BHUBANESWAR vs. DCIT, EXEMPTION WARD, BHUBANESWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.496-498/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2015-16, 2016-17 & 2017-18) Odisha Sports Development & Vs Dcit, Exemption Ward, Promotion Company, Bhubaneswar Western Stand, Kalinga Stadium Bhubaneswar, Odisha Pan No. :Aabco 9237 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated All Dated 30.09.2024, Passed In Itba/Nfac/S/250/2024- 25/1069244316(1), Itba/Nfac/S/250/2024-25/1069244321(1) & Itba/Nfac/S/250/2024-25/1069244327(1) For The Assessment Year 2015-2016, 2016-2017 & 2017-2018. 2. Shri P.R.Mohanty, Fca Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. It Was Submitted By Ld Ar Of The Assessee That The Assessee Is A Company Promoted By The Government Of Odisha. It Was The Submission That The Company’S Accounts Were Audited By Statutory Auditors. It Was The 2

section 11 was exercised and consequently, form-9A (Copy Enclosed) was filed. It may be seen from the subsequent year account i.e AY 2017-18 that we have spent expenses in excess of income by Rs.3,30,06,672/- indicating that money set apart was spent in the subsequent year. (Copy of audited P& L Attached). As during the subsequent

ODISHA SPORTS DEVELOPMENT AND PROMOTION COMPANY,BHUBANESWAR vs. DCIT, EXEMPTION WARD, JEYPORE

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.496-498/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2015-16, 2016-17 & 2017-18) Odisha Sports Development & Vs Dcit, Exemption Ward, Promotion Company, Bhubaneswar Western Stand, Kalinga Stadium Bhubaneswar, Odisha Pan No. :Aabco 9237 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated All Dated 30.09.2024, Passed In Itba/Nfac/S/250/2024- 25/1069244316(1), Itba/Nfac/S/250/2024-25/1069244321(1) & Itba/Nfac/S/250/2024-25/1069244327(1) For The Assessment Year 2015-2016, 2016-2017 & 2017-2018. 2. Shri P.R.Mohanty, Fca Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. It Was Submitted By Ld Ar Of The Assessee That The Assessee Is A Company Promoted By The Government Of Odisha. It Was The Submission That The Company’S Accounts Were Audited By Statutory Auditors. It Was The 2

section 11 was exercised and consequently, form-9A (Copy Enclosed) was filed. It may be seen from the subsequent year account i.e AY 2017-18 that we have spent expenses in excess of income by Rs.3,30,06,672/- indicating that money set apart was spent in the subsequent year. (Copy of audited P& L Attached). As during the subsequent

SWAMI SIVANANDA VIDYA MANDIR TRUST,CUTTACK vs. ADIT, CPC, BENGALUR

In the result, appeal of the assessee stands dismissed

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalwalassessment Year : 2020-2021 2021 Swami Swami Sivananda Sivananda Bidya Bidya Vs. Adit, Cpc, Bengalur Adit, Cpc, Bengalur Mandir Trust, Pithapur Road, Mandir Trust, Pithapur Road, Cuttack Pan/Gir No. Pan/Gir No.Aalts 0050 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Braja Kishore Mohapatra : Shri Braja Kishore Mohapatra, Adv Revenue By Revenue By : Shri Saroj Kumar Mahapatra, : Shri Saroj Kumar Mahapatra, Pr. Cit Dr Date Of Hearing : 21/07 7/2023 Date Of Pronouncement : 21/0 /07/2023 O R D E R Per Bench

charitable trust. It was the submission that the return filed by the assessee came to be was the submission that the return filed by the assessee came to be was the submission that the return filed by the assessee came to be processed and intimation u/s.143(1) of the Act came to be issued, wherein, processed and intimation u/s.143

NABA UTKAL TRUST,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR

Appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma, Jm & Shri Sanjay Awasthi, Am आयकर अपील सं/Ita No.268/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2021-2022) Naba Utkal Trust, Vs Ito, Exemption, Bhubaneswar Plot No.841, Keshab Complex, Cuttack Road, Rasulgarh, Bhubaneswar-751010 Pan No. : Aabtn 0126 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Ambika Prasad Mohanty, Ca राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 28/08/2025 घोषणा की तारीख/Date Of Pronouncement : 02/09/2025 आदेश / O R D E R Per Sonjoy Sarma, Jm: This Is An Appeal Filed By The Assessee Against The Order, Dated 28.12.2024 Passed By The Ld. Addl./Jcit(A), Panaji, For The Assessment Year 2021-2022. 2. The Appeal Of The Assessee Is Barred By 60 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Supported With An Affidavit Stating Therein That The Delay Of 60 Days In Filing The Present Appeal Is Due To Lack Of Knowledge About The Order Passed By The Ld.Pcit. Accordingly, The Assessee Prayed That The Delay Of 60 Days May Kindly Be Condoned & Appeal Of The Assessee May Kindly Be Admitted For Hearing. Ld. Sr. Dr Did Not Raise Any Objection To This Contention Of The Assessee For Condonation Of Delay. Accordingly, We Are Of The View That The Assessee

10B(Rules 17B) was filed and uploaded on 16th March, 2021, however, the due date of which was 15.03.2021 and the return of income under the provisions was also filed and uploaded on 16.03.2021. During the year the gross total income of the assessee was declared at Rs.39,18,463/- The amount applied for charitable purpose was Rs.35

JOHARIMALL PUBLIC CHARITABLE TRUST,CUTTACK vs. ITO (EXEMPTION WARD), CUTTACK

In the result, appeal filed by the assessee stands allowed

charitable trust, which is doing the activity of running a school. It was the submission that the assessee’s total receipts during the relevant assessment year from its operation of running a school, was only about Rs.13 lakhs. It was the submission that the assessee has the registration u/s.12A of the Act. It was the further submission that Form 10B

DY. COMMISSIONER OF INCOME TAX( EXEMPTIONS), BHUBANESWAR vs. NABAJUGA EDUCATIONAL AND CHARITABLE TRUST, DHENKANAL

In the result, appeal of the revenue and cross objection of the assessee are dismissed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.127/Ctk/2022 (ननधाारण वषा / Assessment Year :2018-2019) Dy. Cit(Exemptions), Vs Nabajuga Educational & Bhubaneswar Charitable Trust, Flat No.N/4-208, Irc Village, Khorda-751015 Pan No. : Aaatn 7735 R & Cross Objection No.03/Ctk/2022 (Arising Out Of Ita No.127/Ctk/2022) (ननधाारण वषा / Assessment Year :2018-2019) Nabajuga Educational & Vs Dy. Cit(Exemptions), Bhubaneswar Charitable Trust, Flat No.N/4-208, Irc Village, Khorda-751015 Pan No. : Aaatn 7735 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

charitable trust. The due date of filing of the return was 30.09.2018 for the impugned assessment year. The assessee filed its return of income on 31.10.2018 but the said return did not accompany with the audit report under Form 10B of the Act. It was submitted that the said Form 10B had been filed only on 01.11.2018. Consequently, while passing

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

charitable trust. The issue arising in these two appeals, prima facie, appears to be covered in favour of the respondent assessee and against the revenue by the decision of the High Court and Supreme Court. The Apex Court's decision is to the effect that Form 10 required to be filed under 17 of the Rule, could be filed

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

charitable trust. The issue arising in these two appeals, prima facie, appears to be covered in favour of the respondent assessee and against the revenue by the decision of the High Court and Supreme Court. The Apex Court's decision is to the effect that Form 10 required to be filed under 17 of the Rule, could be filed