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

In the result, both appeals of the assessee are dismissed

charitable purpose in the hands of the done trust; and the donor trust will not lose exemption under section 11 of the Income-tax Act, 1961, merely because the done trust did not spend the donation during the year of receipt itself. Ld.AR lastly submitted that there is no violation of any sub-clause of Section 13

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

13( I )/13(2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

13( I )/13(2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the 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

13( I )/13(2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

13( I )/13(2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the 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

13( I )/13(2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

13( I )/13(2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

13( I )/13(2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

13( I )/13(2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the 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

13( I )/13(2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the 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

13( I )/13(2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

13( I )/13(2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

13( I )/13(2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the 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

13( I )/13(2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

13( I )/13(2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of section

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

section 13(1)(c). In case of a charitable trust, if it is found that provisions of section 13(1)(c)(ii) read

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.

charitable purposes. The manner in which the income can be applied has been laid down in Section 11(1) to Section 11(5). Section 13 provides exception to Section 11 wherein such an income can be excluded from the exempt income of the trust

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 trust and because no violation of section 11 or 13 of the Act has been pointed out nor brought

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

13 | 19 ITA No.323/CT K/2017 Asse ssment Year : 20 09- 201 0 Section 12AA of the Act, which provides that where a trust or an institution has been granted registration under clause (b) of sub-section (1) or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance