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) of the Act allows a charitable institution registered u/s 12A of the Act to accumulate 15% of its gross receipts. In the present case, undoubtedly the assessee is a trust

MODERN ENGLISH SCHOOL EDUCATION SOCIETY,KORAPUT vs. ITO (EXEMPTION WARD), BERHAMPUR

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

Bench: Before Shri George Mathan, Judicialassessment Year : 2015-16 Modern Modern English English School School Vs. Ito (Exemption Ward) Ito (Exemption Ward) Education Education Society, Society, Berhampur Berhampur Parabeda, Parabeda, Jeypore, Jeypore, Dist: Dist: Koraput Pan/Gir No. Pan/Gir No.Aacam 7223 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri P.K.Mishra, Adv/Kailash Panigrahi, Ca P.K.Mishra, Adv/Kailash Panigrahi, Ca Revenue By : Shri S.C.Mohanty, Sr Dr S.C.Mohanty, Sr Dr Date Of Hearing : 18 /0 04/2023 Date Of Pronouncement : 18 /0 /04/2023 O R D E R

12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

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

In the result, appeal of the assessee is allowed

section 12A of the Act once done is a fait accompli and the AO cannot thereafter make further probe into the objects of the trust. Reliance in this regard is placed on the decision of the Hon’ble Apex Court rendered in the case of ACIT vs Surat City Gymkhana reported in (2008) 300 ITR 214 (SC). Drawing analogy from

SUKANTI EDUCATIONAL AND CHARITABLE TRUST,SONEPUR vs. ITO,EXEMPTION WARD, SAMBALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Charitable Trust. the total income is thus worked out at ₹ 2,52,02,716/- which has been rounded off to ₹ 2,52,02,720/-. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) in which one of the grounds of appeal taken was that the expenses

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

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

section 12A of the Act was amended to 12AA and then 12AB because registration scheme for Trust was to corollary to claim file and smile i.e. to file the registration as admittedly charitable

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.

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

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.

charitable trust registered under section 12A of the Act who substantially satisfied condition for availing benefit of exemption, assessee could

SRI GURU TRUST,CUTTACK vs. COMMISSIONER OF INCOME TAX (EXEMPTION), HYDERABAD

In the result, appeal of the assessee in ITA No

charitable\nactivities. The assessee has filed voluminous paper book before us in\nsupporting of his submission that the activities of the assessee trust is\ncharitable in nature. It is not in dispute that assessee has been granted\nregistration under section 12A

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, wherein it was held that "benefit of exemption should not be denied merely on account of delay in filing of the audit report". He, therefore, pleaded to set aside the orders passed by the lower authorities. 6. On the other hand, Id. Departmental Representative submits that the assessee ought

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, wherein it was held that "benefit of exemption should not be denied merely on account of delay in filing of the audit report". He, therefore, pleaded to set aside the orders passed by the lower authorities. 6. On the other hand, Id. Departmental Representative submits that the assessee ought

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:

section 12A of the Act, the application filed by the assessee vide Form 10AB for approval u/s.80G of the Act deserves to be allowed. 5. On the other hand, ld. CIT-DR supported the order of the ld.CIT(E) and submitted that the assessee trust was unable to substantiate before the ld. CIT(E) that its activities are charitable

PEOPLES FORUM FOUNDATION,BHUBANESWAR vs. ITO (EXEMPTIONS), BHUBANESWAR

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

Bench: Before Shri George Mathan, Judicialassessment Year : 2016-17

charitable trust running a public school. It was the submission that the assessee had filed application for registration u/s.12A of the Act on 1.2.2019 and the assessee was granted registration u/s.12A of the Act on 1.10.2021 consequent to the order of the Tribunal dated 15.7.2020. It was the submission that the order

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

KALONGO DESIAGRO FOUNDATION,CUTTACK vs. INCOME TAX OFFICER,EXEMPTION, CUTTACK

In the result, appeals of the assessee stand allowed for statistical purposes

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar

charitable activities are being carried out by the assessee trust, which is in violation of provisions of section 12A and 80G of the act. Hence

KALINGA DESIAGRO FOUNDATION,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION, CUTTACK

In the result, appeals of the assessee stand allowed for statistical purposes

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar

charitable activities are being carried out by the assessee trust, which is in violation of provisions of section 12A and 80G of the act. Hence

CESCO EMPLOYEES GRATUITY TRUST,BHUBANESWAR vs. CPC ( CENTRALISED PROCESSING CENTRE), BENGALURU

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

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2015-16 Cesco Employees Gratuity Cesco Employees Gratuity Vs. Cpc, Bengaluru Cpc, Bengaluru 2Nd Nd Trust, Floor, Idco Tower, Tower, Janpath, Janpath, Bhubaneswar. Bhubaneswar. Pan/Gir No Pan/Gir No.Aaatc 5953 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri Charan Dass, Sr : Shri Charan Dass, Sr Dr Date Of Hearing : 24/0 06/2024 Date Of Pronouncement : 24/0 /06/2024 O R D E R Per Bench

section 12A registration. For compliance with Income tax rules, the assignment of filing Annual Income Tax return was entrusted to professional. They carryout the work and accordingly the provisions are complied with. But for the year under review, they filed wrong ITR and since the Pass word was not shared by them, the defective notices forwarded by the CPC could

MADHUSUDAN ACADEMY OF SCIENCE AND CHARITABLE TRUST,DHENKANAL vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assesee is allowed

Bench: Shri George Mathanआयकर अपील सं/Ita No.216/Ctk/2025 (िनधा"रण वष" / Assessment Year : 2018-2019) Madhusudan Academy Of Vs Ito, Exemption Ward, Science & Charitable Trust, Bhubaneswar Kunjakanta, Dhenkanal, 759001 Pan No. : Aactm 1910 F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri, K.C.Jena, Ar राज"व क" ओर से /Revenue By : Shri Vijay Singh, Sr. D.R. सुनवाई क" तारीख / Date Of Hearing : 24/09/2025 घोषणा क" तारीख/Date Of Pronouncement : 24/09/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Addl/Jcit(A)-6, Delhi Order Dated 30/01/2025 In Appeal No.Cit(A),Bhubaneswar-1/14820/2019-20 For The Assessment Year 2018- 19. 2. It Was Submitted By The Ld. Ar That The Assesee Is A Trust Which Has Not Got Registration Under Section 12A Of The Act. It Was Submission That The Returned Filed By The Assesee For The Impugned Assessment Year Came To Be Processed & Intimation U/S. 143(1) Of The Act Came To Be Issued Where In The Expenses Claimed Being The Application Has Not Been Considered & The Total Gross Receipt Has Been Treated As The Income Of The Assesee. It Was Submission That If I Told The Income Of The Assesee Is To Be Assessed Then Income Should Have Been Assessed As Business

trust which has not got registration under section 12A of the Act. It was submission that the returned filed by the assesee for the impugned assessment year came to be processed and intimation u/s. 143(1) of the Act came to be issued where in the expenses claimed being the application has not been considered and the total gross receipt