M/S. NABADIGANT EDUCATIONAL TRUST,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR

In the result, both appeals of the assessee are dismissed

charitable objective clause and in pursuant to that the assessee trust is running colleges where seven professional/educational courses such as B. Tech, M.Tech, M.Pharma and taught to the students. Ld. AR submitted that the AO has made baseless formula and incorrect allegations to deny benefit of Section 11 of the Act to the assessee and for invoking provisions of Section

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

11-1997 through a registered amended Trust Deed dated 26-03-2012. 4. Ld. Pr. CCIT declared the amended registered Trust Deed dated 26-03-2012 vide which certain objects, particularly the non-educational objectives, were deleted, as invalid on the grounds that the Governing Body Members of assessee Trust did not have mandate to delete or remove

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

11-1997 through a registered amended Trust Deed dated 26-03-2012. 4. Ld. Pr. CCIT declared the amended registered Trust Deed dated 26-03-2012 vide which certain objects, particularly the non-educational objectives, were deleted, as invalid on the grounds that the Governing Body Members of assessee Trust did not have mandate to delete or remove

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

11-1997 through a registered amended Trust Deed dated 26-03-2012. 4. Ld. Pr. CCIT declared the amended registered Trust Deed dated 26-03-2012 vide which certain objects, particularly the non-educational objectives, were deleted, as invalid on the grounds that the Governing Body Members of assessee Trust did not have mandate to delete or remove

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

11-1997 through a registered amended Trust Deed dated 26-03-2012. 4. Ld. Pr. CCIT declared the amended registered Trust Deed dated 26-03-2012 vide which certain objects, particularly the non-educational objectives, were deleted, as invalid on the grounds that the Governing Body Members of assessee Trust did not have mandate to delete or remove

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

11-1997 through a registered amended Trust Deed dated 26-03-2012. 4. Ld. Pr. CCIT declared the amended registered Trust Deed dated 26-03-2012 vide which certain objects, particularly the non-educational objectives, were deleted, as invalid on the grounds that the Governing Body Members of assessee Trust did not have mandate to delete or remove

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

11-1997 through a registered amended Trust Deed dated 26-03-2012. 4. Ld. Pr. CCIT declared the amended registered Trust Deed dated 26-03-2012 vide which certain objects, particularly the non-educational objectives, were deleted, as invalid on the grounds that the Governing Body Members of assessee Trust did not have mandate to delete or remove

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

11-1997 through a registered amended Trust Deed dated 26-03-2012. 4. Ld. Pr. CCIT declared the amended registered Trust Deed dated 26-03-2012 vide which certain objects, particularly the non-educational objectives, were deleted, as invalid on the grounds that the Governing Body Members of assessee Trust did not have mandate to delete or remove

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

11-1997 through a registered amended Trust Deed dated 26-03-2012. 4. Ld. Pr. CCIT declared the amended registered Trust Deed dated 26-03-2012 vide which certain objects, particularly the non-educational objectives, were deleted, as invalid on the grounds that the Governing Body Members of assessee Trust did not have mandate to delete or remove

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

11-1997 through a registered amended Trust Deed dated 26-03-2012. 4. Ld. Pr. CCIT declared the amended registered Trust Deed dated 26-03-2012 vide which certain objects, particularly the non-educational objectives, were deleted, as invalid on the grounds that the Governing Body Members of assessee Trust did not have mandate to delete or remove

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

11-1997 through a registered amended Trust Deed dated 26-03-2012. 4. Ld. Pr. CCIT declared the amended registered Trust Deed dated 26-03-2012 vide which certain objects, particularly the non-educational objectives, were deleted, as invalid on the grounds that the Governing Body Members of assessee Trust did not have mandate to delete or remove

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

11-1997 through a registered amended Trust Deed dated 26-03-2012. 4. Ld. Pr. CCIT declared the amended registered Trust Deed dated 26-03-2012 vide which certain objects, particularly the non-educational objectives, were deleted, as invalid on the grounds that the Governing Body Members of assessee Trust did not have mandate to delete or remove

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

11-1997 through a registered amended Trust Deed dated 26-03-2012. 4. Ld. Pr. CCIT declared the amended registered Trust Deed dated 26-03-2012 vide which certain objects, particularly the non-educational objectives, were deleted, as invalid on the grounds that the Governing Body Members of assessee Trust did not have mandate to delete or remove

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

11-1997 through a registered amended Trust Deed dated 26-03-2012. 4. Ld. Pr. CCIT declared the amended registered Trust Deed dated 26-03-2012 vide which certain objects, particularly the non-educational objectives, were deleted, as invalid on the grounds that the Governing Body Members of assessee Trust did not have mandate to delete or remove

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

11-1997 through a registered amended Trust Deed dated 26-03-2012. 4. Ld. Pr. CCIT declared the amended registered Trust Deed dated 26-03-2012 vide which certain objects, particularly the non-educational objectives, were deleted, as invalid on the grounds that the Governing Body Members of assessee Trust did not have mandate to delete or remove

REGIONAL COLLEGE OF ENGINEERING & MANAGEMENT,BHUBANESWAR vs. ITO, WARD-2(2), BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.94/Ctk/2016 (नििाारण वषा / Assessment Year :2008-2009 Regional College Of Engineering & Vs. Ito Ward-2(2), Bhubaneswar Management, Plot No.18, Sector-A, Zone-B, Mancheswar Industrial Estate, Bhubaneswar-751010 Pan No. : Aaaar 1386 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Subhendu Datta, Dr सुनवाई की तारीख / Date Of Hearing : 20/08/2020 घोषणा की तारीख/Date Of Pronouncement : 21/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-3, Bhubaneswar, Dated 28.12.2015 For The Assessment Year 2008-2009, On The Following Grounds Of Appeal :- 1. That, The Learned Cit (A) Has Committed Serious Error In Not Allowing The Appeal Of The Appellant Against The Order Of The Learned Ao Passed U/S 154 Of The Income Tax Act Dated 15.10.2014 . 2. That, The Learned Cit (A) Has Committed Serious Error In Not Accepting That The Denial Of "Emption To A Charitable Trust Granted Registration U/S 12Aa Of The Income Tax Act Is A Mistake Apparent From Record As Envisaged U/S 154 Of The Income Tax Act, 1961. 3. That, The Learned Cit (A) Has Committed Serious Error In Holding That The Mistake Of Disallowance For Violation Of Provision Of Section 40(A)(Ia) Of The Income Tax Act Is Not A Mistake Apparent From Record In The Case Of A Charitable Trust Registered U/S 12Aa Of The Income Tax Act.

4 its income is calculated as per Sections 11, 12 & 13 of the Act as specified in these sections. The income of the assessee is running a charitable institution, therefore, Section 40(a)(ia) of the Act is not applicable in this case for the impugned assessment year. The profit is not calculated as per Chapter D under the head

DINABANDHU FOUNDATION FOR EDUCATIONAL RESEARCH & SOCIO ECONOMIC DEVELOPMENT,BHUBANESWAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER/INCOME TAX OFFICER, NFAC, DELHI

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

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.450/Ctk/2025 रोक आवेदन सं/Sa No.6/Ctk/2025 (Arising Out Of Ita No.450/Ctk/2025) (नििाारण वर्ा / Assessment Year : 2018-2019) Vs Additional/Joint/Deputy/Assistant Dinabandhu Foundation For Educational Research & Socio Commissioner/Income Tax Economic Development, Officer/Nfac, Delhi A/127, Saheed Nagar, Bhubaneswar-751007 Pan No. :Aaatd 7338 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Dilip Kumar Mohanty, Advocate & Shri Pradyumna Kumar Sahu, Advocate राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख/Date Of Pronouncement : 20/02/2026 आदेश / O R D E R Per Bench : The Assessee Has Filed Stay Application Along With Appeal In Ita No.450/Ctk/2025 For The Assessment Year 2018-2019 Against The Order Dated 21.07.2025 Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Thereby Disallowing The Exemption Claimed By The Assessee Trust U/S.11(2) Of The Act On The Ground That The Purpose Mentioned In Form No.10 Was Too Vague & Lacked The Required Specificity. 2. It Was Submitted By The Ld.Ar That The Assessee Had During The Impugned Assessment Year Filed Its Form No.10 Which Reads As Follows:-

Charitable or religious trust - Exemption of income from property held under (Accumulation of fund) - Assessment year 2008-09 - Whether lack of declaration in Form No. 10 regarding specific purpose for which funds were being accumulated by assessee-trust, would not be fatal to exemption claimed under section 11(2) - 4

DY.CIT(EXP), BHUBANESWAR vs. M/S. ORISSA COMPUTER ACADEMY, BHUBANESWAR

In the result, appeals filed by the revenue and cross objections of the

Bench: S/Shri P.M. Jagtap & C.M. Garg

4) and 11(4A) to deny benefits of section 11 to the appellant. The AO observes that the accounts of the society and educational institutions have not been maintained separately. Thus, the assessee is not satisfying the condition of section 11(4A), hence ineligible for benefits of section 11. These observations of the AO have not been contradicted

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

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

Section 11(1)(a) reads thus: "11. Income from property held for charitable or religious purposes-(1)(a) Income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such income is applied to such purposes in India: and, where any such income is accumulated or set apart for application to such purposes