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

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting 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

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting 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

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting 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

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting 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

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

12A registration and its :- 30 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section

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

trust or institution which was refused registration or the registration granted to it was cancelled at any time under section 12AA of the Act. 8. Thus, he submitted that a bare reading of the above provisions will show that if registration was granted to the assessee u/s.12A of the Act, then no re-opening of assessment u/s.147

ORISSA OLYMPIC ASSOCIATION,CUTTACK vs. CIT(EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2009-2010

ab), the Pr. Commissioner or Commissioner shall call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of the activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf. 19. it is also ample clear that

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

In the result, appeal of the assessee is allowed

ab initio. Reliance in this regard was rightly placed on the decision of the Hon’ble Jurisdictional High Court in the case of CIT vs. Jet Airways (I) Ltd. (2011) 239 CTR (Bom) 183 : (2011) 52 DTR (Bom) 71 : (2011) 331 ITR 236 (Bom). When an assessment framed by the learned AO is unsustainable in the eyes

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

12A and 80G of the Income Tax Act, 1961. Ld CIT(E) issued notice to the appellant trust to produce Memorandum of Association/Trust deed for verification and to furnish a detailed reply on the specific information. In response to the notice, the assessee trust submitted partial information. Further, the ld CIT(E) issued another notice dated 30.10.2024 in respect

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

12A and 80G of the Income Tax Act, 1961. Ld CIT(E) issued notice to the appellant trust to produce Memorandum of Association/Trust deed for verification and to furnish a detailed reply on the specific information. In response to the notice, the assessee trust submitted partial information. Further, the ld CIT(E) issued another notice dated 30.10.2024 in respect

SAMPARK,SAILASREE VIHAR, BHUBANESWAR vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), , HYDERABAD

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

Bench: S/ S/Shri Duvvuru Rl Reddy(Kz) Rl Reddy(Kz) & And Rajesh Kumarita No.133/Ctk/2025 Assessment Year :2023-24 Samprak Vs. Cit(Exemption), Hyderabad Cit(Exemption), Hyderabad At: At: 311/4370, 311/4370, Niladri Niladri Vihar, Vihar, Sailashree Vihar, Vihar, Bhubaneswar 751021 Pan/Gir No. Aaajs 3164 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri : Shri Sanjay Behura & Ananta Narayan Singhbabu Narayan Singhbabu, Ars Re Revenue By : Shri Ashim Kr Chakraborthy, Ashim Kr Chakraborthy, Cit Dr Date Of Hearing : 01/07/202 /2025 Date Of Pronouncement : 01/07/202 /2025 O R D E R Per Bench The Present Appeal The Present Appeals Are Directed At The Instance Of Assessee Directed At The Instance Of Assessee Against The Order Of Ld. Com The Order Of Ld. Commissioner Of Income Tax (E)), Hyderabad Dated 09/12/2024 In Appeal No.Cit(Exemption),Hyd/2024 Cit(Exemption),Hyd/2024-25/12Aa/11704, Rejecting The Application For Grant Of Registration U/S. Rejecting The Application For Grant Of Registration U/S.12Ab 12Ab & Dated 11/12/2024 11/12/2024 In In Appeal Appeal No. No.Cit(Exemption),Hyd/2024 Exemption),Hyd/2024-25/12Aa/11703 Rejecting The Application For Grant Of Registration U/S. 80G Of The Act, Passed Rejecting The Application For Grant Of Registration U/S. 80G Of The Act, Rejecting The Application For Grant Of Registration U/S. 80G Of The Act, For Assessment Year For Assessment Year 2023-24. P A G E 1 | 4 Ita No.133/Ctk/2025 Assessment Year :2023-24

AB and 13.11.2024 in respect of grant of registration u/s. 80G of the Act to furnish the following information: “1.. The cash flow statement/financial statement indicated in the objectives of clause. 2. Copy of latest 3 months GST returns 3. List of donors in respect to 80G claim 4. Furnish the documentary evidences with regard to expenditure incurred