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

In the result, both appeals of the assessee are dismissed

Section 13(1)(c):- "(c) In the case of a trust for charitable or religious purposes or a charitable or religious

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:

section 13(1)(c) cannot be looked into at the time of registration but CIT is to look into whether the objects of the trust are charitable

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

C) E Accumulation - - - of 15% (A*15%) F Taxable income (D-E) (1,59,34,478) (1,84,63,954) (79,41,522) From the above details it can be clearly seen that during the captioned AY.s the appellant has applied its gross receipts entirely for its charitable objects in India. In fact the appellant has made excess expenditure over

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

C) E Accumulation - - - of 15% (A*15%) F Taxable income (D-E) (1,59,34,478) (1,84,63,954) (79,41,522) From the above details it can be clearly seen that during the captioned AY.s the appellant has applied its gross receipts entirely for its charitable objects in India. In fact the appellant has made excess expenditure over

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

C) E Accumulation - - - of 15% (A*15%) F Taxable income (D-E) (1,59,34,478) (1,84,63,954) (79,41,522) From the above details it can be clearly seen that during the captioned AY.s the appellant has applied its gross receipts entirely for its charitable objects in India. In fact the appellant has made excess expenditure over

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

C) E Accumulation - - - of 15% (A*15%) F Taxable income (D-E) (1,59,34,478) (1,84,63,954) (79,41,522) From the above details it can be clearly seen that during the captioned AY.s the appellant has applied its gross receipts entirely for its charitable objects in India. In fact the appellant has made excess expenditure over

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

C) E Accumulation - - - of 15% (A*15%) F Taxable income (D-E) (1,59,34,478) (1,84,63,954) (79,41,522) From the above details it can be clearly seen that during the captioned AY.s the appellant has applied its gross receipts entirely for its charitable objects in India. In fact the appellant has made excess expenditure over

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

C) E Accumulation - - - of 15% (A*15%) F Taxable income (D-E) (1,59,34,478) (1,84,63,954) (79,41,522) From the above details it can be clearly seen that during the captioned AY.s the appellant has applied its gross receipts entirely for its charitable objects in India. In fact the appellant has made excess expenditure over

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

C) E Accumulation - - - of 15% (A*15%) F Taxable income (D-E) (1,59,34,478) (1,84,63,954) (79,41,522) From the above details it can be clearly seen that during the captioned AY.s the appellant has applied its gross receipts entirely for its charitable objects in India. In fact the appellant has made excess expenditure over

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

C) E Accumulation - - - of 15% (A*15%) F Taxable income (D-E) (1,59,34,478) (1,84,63,954) (79,41,522) From the above details it can be clearly seen that during the captioned AY.s the appellant has applied its gross receipts entirely for its charitable objects in India. In fact the appellant has made excess expenditure over

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

C) E Accumulation - - - of 15% (A*15%) F Taxable income (D-E) (1,59,34,478) (1,84,63,954) (79,41,522) From the above details it can be clearly seen that during the captioned AY.s the appellant has applied its gross receipts entirely for its charitable objects in India. In fact the appellant has made excess expenditure over

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

C) E Accumulation - - - of 15% (A*15%) F Taxable income (D-E) (1,59,34,478) (1,84,63,954) (79,41,522) From the above details it can be clearly seen that during the captioned AY.s the appellant has applied its gross receipts entirely for its charitable objects in India. In fact the appellant has made excess expenditure over

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

C) E Accumulation - - - of 15% (A*15%) F Taxable income (D-E) (1,59,34,478) (1,84,63,954) (79,41,522) From the above details it can be clearly seen that during the captioned AY.s the appellant has applied its gross receipts entirely for its charitable objects in India. In fact the appellant has made excess expenditure over

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

C) E Accumulation - - - of 15% (A*15%) F Taxable income (D-E) (1,59,34,478) (1,84,63,954) (79,41,522) From the above details it can be clearly seen that during the captioned AY.s the appellant has applied its gross receipts entirely for its charitable objects in India. In fact the appellant has made excess expenditure over

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

C) E Accumulation - - - of 15% (A*15%) F Taxable income (D-E) (1,59,34,478) (1,84,63,954) (79,41,522) From the above details it can be clearly seen that during the captioned AY.s the appellant has applied its gross receipts entirely for its charitable objects in India. In fact the appellant has made excess expenditure over

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

C) E Accumulation - - - of 15% (A*15%) F Taxable income (D-E) (1,59,34,478) (1,84,63,954) (79,41,522) From the above details it can be clearly seen that during the captioned AY.s the appellant has applied its gross receipts entirely for its charitable objects in India. In fact the appellant has made excess expenditure over

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 13(1)( c) are not attracted when the appellant trust is using the building as a guest house for accommodating the director and other trust members along with other guess during their visit, even though no rent were charged. In view of this, relying on the decision of IT AT, Cochin Bench in Gorge Educational Medical and Charitable

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 13(1)( c) are not attracted when the appellant trust is using the building as a guest house for accommodating the director and other trust members along with other guess during their visit, even though no rent were charged. In view of this, relying on the decision of IT AT, Cochin Bench in Gorge Educational Medical and Charitable

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 13(1)( c) are not attracted when the appellant trust is using the building as a guest house for accommodating the director and other trust members along with other guess during their visit, even though no rent were charged. In view of this, relying on the decision of IT AT, Cochin Bench in Gorge Educational Medical and Charitable