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(2)(c) of the Act. Ld. CIT-DR also submitted that there is no evidence to show that the expenditure incurred on account of foreign tour of Shri Prabhat Ranjan 8 & ITA No.137/CTK/2016 Mallick/Managing Trustee of the trust is for the charitable

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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:

charitable purpose" given in section 2(15) continues to remain the same. The provisions of section 13(1) are thus not directly relevant in this regard. On the other hand, the said section begins with the words "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year

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

13 of the Act and consequently the action of the AO in denying exemption u/s11l based on this, is not sustained." Regarding non-charitable activities of the trust, the Ld. CIT(A) in Para 17.5 of his order has held that in the line with the reasoning discussed in Para-17.1 to 17.4 of the order and the Court cases

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

13 of the Act and consequently the action of the AO in denying exemption u/s11l based on this, is not sustained." Regarding non-charitable activities of the trust, the Ld. CIT(A) in Para 17.5 of his order has held that in the line with the reasoning discussed in Para-17.1 to 17.4 of the order and the Court cases

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

13 of the Act and consequently the action of the AO in denying exemption u/s11l based on this, is not sustained." Regarding non-charitable activities of the trust, the Ld. CIT(A) in Para 17.5 of his order has held that in the line with the reasoning discussed in Para-17.1 to 17.4 of the order and the Court cases