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,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 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,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

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

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

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:

13(1)(b) was not justified especially when he had not doubted either the genuineness of the activities of the assessee-trust or the nature of its object being charitable. In that view of the matter, we set aside his impugned order and direct that registration applied for by the assessee-trust under section

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

section in 13(3), investment of trust fund in another trust, non-charitable activities of the trust and brought to tax the excess

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

section in 13(3), investment of trust fund in another trust, non-charitable activities of the trust and brought to tax the excess

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

section in 13(3), investment of trust fund in another trust, non-charitable activities of the trust and brought to tax the excess