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

143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well

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

143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well

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

143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well

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

143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well

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

143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well

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

143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well

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

143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

143(3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

section 119(2)(b) of the Act.” 3. We will first take up the appeal in ITA No. 436/CTK/2024. Brief facts of the case are that the assessee filed the return of income which was processed u/s 143(1)(a) of the Act by the CPC in which the claim of exemption was denied. Aggrieved with the intimation, the assessee

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

section 119(2)(b) of the Act.” 3. We will first take up the appeal in ITA No. 436/CTK/2024. Brief facts of the case are that the assessee filed the return of income which was processed u/s 143(1)(a) of the Act by the CPC in which the claim of exemption was denied. Aggrieved with the intimation, the assessee

SUKANTI EDUCATIONAL AND CHARITABLE TRUST,SONEPUR vs. ITO,EXEMPTION WARD, SAMBALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Charitable Trust. the total income is thus worked out at ₹ 2,52,02,716/- which has been rounded off to ₹ 2,52,02,720/-. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) in which one of the grounds of appeal taken was that the expenses of ₹ 2

S S BRAHMA EDUCATIONAL TRUST,MAYURBHANJ vs. PRINICIPAL COMMISSIONER OF INCOME TAX, PCIT, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is allowed

2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution from the assessment year immediately following the financial year in which such application is made: [Provided that the provisions of sections 11 and 12 shall

DY.CIT(EXP), BHUBANESWAR vs. M/S. ORISSA COMPUTER ACADEMY, BHUBANESWAR

In the result, appeals filed by the revenue and cross objections of the

Bench: S/Shri P.M. Jagtap & C.M. Garg

trust is used or applied for benefit of any persons referred in the Section, hence as mentioned in CIT(A)'s order, some benefit has gone to person specified in Section 13, hence assessee is not eligible for exemption. This also emanates from Section 12AA(4). (8) The appellant craves leave to add, delete, substitute and to amend any ground

SHREE SHIRDI SAIBABA SEVA CHARATABLE TRUST,KEONJHAR vs. INCOME TAX OFFICER, ITO EXEMPTION CUTTACK

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Madhusudan Sawdiashree Shirdi Saibaba Seva Charitable I.T.O., Trust, Cuttack. Vs. Mining Road, Keonjhar Garh, Keonjhar-758001 (Odisha) Pan No. Aakts 5002 L Appellant/ Assessee Respondent/ Revenue

143(1) of the Act. This being so, the intimation as issued by the CPC under Section 144 of the Act is found to be un-substantive and consequently, stands quashed. 2 Shree Shirdi Saibaba Seva Charitable Trust