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

14 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur …… (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub- clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority;‖ 18. A cursory look at 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

14 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur …… (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub- clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority;‖ 18. A cursory look at 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

14 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur …… (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub- clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority;‖ 18. A cursory look at 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

14 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur …… (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub- clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority;‖ 18. A cursory look at 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

14 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur …… (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub- clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority;‖ 18. A cursory look at 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

14 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur …… (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub- clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority;‖ 18. A cursory look at 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

14 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur …… (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub- clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority;‖ 18. A cursory look at 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

14 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur …… (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub- clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority;‖ 18. A cursory look at 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

14 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur …… (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub- clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority;‖ 18. A cursory look at 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

14 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur …… (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub- clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority;‖ 18. A cursory look at 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

14 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur …… (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub- clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority;‖ 18. A cursory look at 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

14 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur …… (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub- clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority;‖ 18. A cursory look at section

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

In the result, both appeals of the assessee are dismissed

trust existed solely for educational purpose and not for the purpose of profit. 13. Placing rejoinder to the above, ld. AR submitted that even if there is a single instance of violation of provisions of Section 13 of the Act, then also as per the provisions of Section 164(2) of the Act as already relied

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

In the result, both appeals of the assessee are dismissed

trust existed solely for educational purpose and not for the purpose of profit. 13. Placing rejoinder to the above, ld. AR submitted that even if there is a single instance of violation of provisions of Section 13 of the Act, then also as per the provisions of Section 164(2) of the Act as already relied

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

14 (XL-35) dated April 11, 1955. 4. That the appellant craves leave to alter, amend and substitute any of the abovementioned grounds and add any other grounds on or before the date of hearing. 3. Brief facts of the case are that the assessee trust originally filed an application on 28.03.2006 for registration as a charitable or religious trust

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

14 (XL-35) dated April 11, 1955. 4. That the appellant craves leave to alter, amend and substitute any of the abovementioned grounds and add any other grounds on or before the date of hearing. 3. Brief facts of the case are that the assessee trust originally filed an application on 28.03.2006 for registration as a charitable or religious trust

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

14 (XL-35) dated April 11, 1955. 4. That the appellant craves leave to alter, amend and substitute any of the abovementioned grounds and add any other grounds on or before the date of hearing. 3. Brief facts of the case are that the assessee trust originally filed an application on 28.03.2006 for registration as a charitable or religious trust

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

section 11(1)(a) of the Act, the income derived from the property held by or under trust wholly for charitable or religious purposes to the extent to which such income is applied to such purposes in India, and, where any such income is accumulated or set apart for application to such purposes in India, to the extent to which