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

In the result, both appeals of the assessee are dismissed

12 and the voluntary contribution would be treated as income, as per the definition of income given in section 2(24) of the Act, according to which income includes the voluntary contribution receipts by a trust credited wholly or partly for charitable

M/S. ORISSA CRICKET ASSOCIATION,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, ITA No.335/CTK/2017 is allowed and ITA

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm Orissa Cricket Association Vs. Cit(Exemptions), Barabati Stadium,Cuttack-753001, Hyderabad Odisha, Pan No. : Aaaao 0319 F & Orissa Cricket Association Vs. Acit, Circle-2(1), Barabati Stadium, Cuttack Cuttack-753001, Odisha Pan No. : Aaaao 0319 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri S.K.Tulsiyan & D.Das, Ar राजस्व की ओर से /Revenue By : Shri Saad Kidwai, Citdr सुनवाई की तारीख / Date Of Hearing : 12/12/2017 घोषणा की तारीख/Date Of Pronouncement 26/12/2017 आदेश / O R D E R Per Shri N.S.Saini, Am:

2. A reading of the section shows that the registration under section 12A is a precondition for availing the benefit under sections 11 and 12 of the Act. Section 11 provides for exemption of income which is applied for charitable purposes. Section 12 is in the nature of an Explanation to section 11. Before a person can claim the benefits

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee trust came into existence vide registered :- 6 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Trust Deed dated 19-11-1997 and has been running various educational institutions under the name and style of Roland Institute of Technology, Roland Junior College, Roland Institute

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

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee trust came into existence vide registered :- 6 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Trust Deed dated 19-11-1997 and has been running various educational institutions under the name and style of Roland Institute of Technology, Roland Junior College, Roland Institute

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

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee trust came into existence vide registered :- 6 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Trust Deed dated 19-11-1997 and has been running various educational institutions under the name and style of Roland Institute of Technology, Roland Junior College, Roland Institute

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee trust came into existence vide registered :- 6 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Trust Deed dated 19-11-1997 and has been running various educational institutions under the name and style of Roland Institute of Technology, Roland Junior College, Roland Institute

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee trust came into existence vide registered :- 6 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Trust Deed dated 19-11-1997 and has been running various educational institutions under the name and style of Roland Institute of Technology, Roland Junior College, Roland Institute

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

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee trust came into existence vide registered :- 6 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Trust Deed dated 19-11-1997 and has been running various educational institutions under the name and style of Roland Institute of Technology, Roland Junior College, Roland Institute

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee trust came into existence vide registered :- 6 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Trust Deed dated 19-11-1997 and has been running various educational institutions under the name and style of Roland Institute of Technology, Roland Junior College, Roland Institute

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

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee trust came into existence vide registered :- 6 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Trust Deed dated 19-11-1997 and has been running various educational institutions under the name and style of Roland Institute of Technology, Roland Junior College, Roland Institute

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

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee trust came into existence vide registered :- 6 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Trust Deed dated 19-11-1997 and has been running various educational institutions under the name and style of Roland Institute of Technology, Roland Junior College, Roland Institute

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

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee trust came into existence vide registered :- 6 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Trust Deed dated 19-11-1997 and has been running various educational institutions under the name and style of Roland Institute of Technology, Roland Junior College, Roland Institute

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee trust came into existence vide registered :- 6 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Trust Deed dated 19-11-1997 and has been running various educational institutions under the name and style of Roland Institute of Technology, Roland Junior College, Roland Institute

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

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee trust came into existence vide registered :- 6 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Trust Deed dated 19-11-1997 and has been running various educational institutions under the name and style of Roland Institute of Technology, Roland Junior College, Roland Institute

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

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee trust came into existence vide registered :- 6 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Trust Deed dated 19-11-1997 and has been running various educational institutions under the name and style of Roland Institute of Technology, Roland Junior College, Roland Institute

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : assessee trust came into existence vide registered :- 6 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Trust Deed dated 19-11-1997 and has been running various educational institutions under the name and style of Roland Institute of Technology, Roland Junior College, Roland Institute

M/S. MAHASAKTI FOUNDATION,KALAHANDI vs. ACIT, SAMBALPUR

In the result, the appeals filed by the assessee are allowed

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

12 of the IT Act. In view thereof, the assessee is required to be treated as registered trust with effect from 1.4.2007. Since we have already held that the assessee is required to be treated as registered trust w.e.f. 1.4.2007, therefore, in our view, if we read the second proviso to sub- section (2) of section 12A, then

ACIT (EXEMPTIONS), BHUBANESWAR vs. M/S. PEOPLES FORUM, BHUBANESWAR

In the result, the appeal filed by the revenue and cross objections filed

Bench: Shri N.S Sainiassessment Year :2009-2010 Acit (Exemptions), Aayakar Vs. M/S. Peoples Forum, Plot Bhavan, Bhubaneswar. No.Hig 44, Dharma Vihar, Khandagiri, Bhubaneswar Pan/Gir No. Aaatp 2214 R (Appellant) .. ( Respondent)

trust or otherwise to feed charity would not disentitle or negate the claim of engagement in charitable purpose defined under Section 2 15 For the application of Section 2(15) to charitable entity engaged in "any other object of general public utility ", various Hon 'ble Courts have earlier held profit motive' and 'an element of reciprocity in business transactions

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

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

sections 11, 12 and 13 of the Act. On finding that no such violation has been made out by the A.O., the Ld. CIT(Appeals) directed him to allow exemption u/s.11 of the Act. The Hon'ble ITAT, Cuttack Bench, Cuttack dismissed the appeals of the Revenue vide Order in IT(SS)A IMo.s79,80,81,82 and 83/CTK/2011 dt.22.03.2012