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

In the result, both appeals of the assessee are dismissed

9. The Tribunal in its order has noted that once there is a violation of provision, of section 13(3) read with section 13(1)(c), the provisions of sections 11 and 12 of the Act shall not operate so as to exclude the income of the trust from the total income of the previous year. According to sections

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 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur consisting of several engineering streams comprising of 4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively

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 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur consisting of several engineering streams comprising of 4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively

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 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur consisting of several engineering streams comprising of 4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively

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 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur consisting of several engineering streams comprising of 4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively

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 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur consisting of several engineering streams comprising of 4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively

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 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur consisting of several engineering streams comprising of 4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively

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 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur consisting of several engineering streams comprising of 4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively

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 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur consisting of several engineering streams comprising of 4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively

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 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur consisting of several engineering streams comprising of 4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively

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 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur consisting of several engineering streams comprising of 4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively

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 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur consisting of several engineering streams comprising of 4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively

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 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur consisting of several engineering streams comprising of 4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively

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 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur consisting of several engineering streams comprising of 4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively

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 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur consisting of several engineering streams comprising of 4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively

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:

9. The provision in this case i. e. Section-12A states that when a Trust is desirous of getting itself registered as charitable, it has to approach the Commissioner under Section-12AA. The powers of the Commissioner to register or refuse the application are expressly ITA-168712010 Page 8 spelt out in Section-12AA itself. Rule-12AA (b) reads

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

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 Society Vrs. ADIT (Exemption 80 ITD 619 (Coch), I am of the view that the occasional stay of the director and other trustees in the guest

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

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 Society Vrs. ADIT (Exemption 80 ITD 619 (Coch), I am of the view that the occasional stay of the director and other trustees in the guest

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

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 Society Vrs. ADIT (Exemption 80 ITD 619 (Coch), I am of the view that the occasional stay of the director and other trustees in the guest