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

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light

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

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light

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

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light

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

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light

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

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light

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

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 147 of the I.T. Act, 1961. :- 43 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur In light

M/S. MAHASAKTI FOUNDATION,KALAHANDI vs. ACIT, SAMBALPUR

In the result, the appeals filed by the assessee are allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

147 shall be taken by the Assessing Officer in case of such trust or institution for any assessment year preceding the aforesaid assessment year only for non-registration of such trust or institution for the said assessment year. Further the 3rd proviso provides that provisions contained in first and 7. second proviso shall not apply in case of any trust

MODERN ENGLISH SCHOOL EDUCATION SOCIETY,KORAPUT vs. ITO (EXEMPTION WARD), BERHAMPUR

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Before Shri George Mathan, Judicialassessment Year : 2015-16 Modern Modern English English School School Vs. Ito (Exemption Ward) Ito (Exemption Ward) Education Education Society, Society, Berhampur Berhampur Parabeda, Parabeda, Jeypore, Jeypore, Dist: Dist: Koraput Pan/Gir No. Pan/Gir No.Aacam 7223 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri P.K.Mishra, Adv/Kailash Panigrahi, Ca P.K.Mishra, Adv/Kailash Panigrahi, Ca Revenue By : Shri S.C.Mohanty, Sr Dr S.C.Mohanty, Sr Dr Date Of Hearing : 18 /0 04/2023 Date Of Pronouncement : 18 /0 /04/2023 O R D E R

147 shall be taken by the Assessing Officer in case of such trust or institution for any assessment year preceding the aforesaid assessment year only for non-registration of such trust or institution for the said assessment year: Provided also that provisions contained in the first and second proviso shall not apply in case of any trust or institution which

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

In the result, appeal of the assessee is allowed

147 shall be taken by the Assessing Officer in case of such trust or institution for any assessment year preceding the aforesaid assessment year only for non-registration of such trust or institution for the said assessment year: Provided also that provisions contained in the first and second proviso shall not apply in case of any trust or institution which

DY. COMMISSIONER OF INCOME TAX( EXEMPTIONS), BHUBANESWAR vs. NABAJUGA EDUCATIONAL AND CHARITABLE TRUST, DHENKANAL

In the result, appeal of the revenue and cross objection of the assessee are dismissed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.127/Ctk/2022 (ननधाारण वषा / Assessment Year :2018-2019) Dy. Cit(Exemptions), Vs Nabajuga Educational & Bhubaneswar Charitable Trust, Flat No.N/4-208, Irc Village, Khorda-751015 Pan No. : Aaatn 7735 R & Cross Objection No.03/Ctk/2022 (Arising Out Of Ita No.127/Ctk/2022) (ननधाारण वषा / Assessment Year :2018-2019) Nabajuga Educational & Vs Dy. Cit(Exemptions), Bhubaneswar Charitable Trust, Flat No.N/4-208, Irc Village, Khorda-751015 Pan No. : Aaatn 7735 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

147 days in filing the present appeal and appeal of the revenue is heard finally. 3. At the time of hearing, ld. AR submitted that he did not want to press the cross objection and has withdrawn the same. In this regard, ld. AR has also endorsed in the file to that effect. Consequently, the cross objection filed

MAA JAGAT JANANI SEVA TRUST,NAMBIRA vs. ACIT (EXEMPTION CIRCLE), BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2014-2015 2015 Maa Maa Jagat Jagat Janani Janani Seva Seva Vs. Asst. Asst. Commissioner Commissioner Of Of Trust, At- -Nambira, Po: Income Income Tax, Tax, Exemption Exemption Bamebari, Ps: Joda, Dist: Bamebari, Ps: Joda, Dist: Circle, Bhubaneswar Circle, Bhubaneswar Keonjhar Pan/Gir No Pan/Gir No.Aadtm 1575 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, P.K.Mishra, Adv Revenue By : Shri Sanjay Kumar, Cit : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 16/0 07/2024 Date Of Pronouncement : 16/0 /07/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 7.6.2023 In Appeal No.Nfac/2013 Nfac/2013-14/10180318 For The Assessment Year For The Assessment Year 2014-15. 2. Shri P.K.Mishra, P.K.Mishra, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri Sanjay Kumar, Ld Cit Kumar, Ld Cit Dr Appeared For The Revenue.

charitable purpose as per section 2915) of the I.T.Act. Hence, I have a reason to believe that the amount of Rs.36,92,89,597/- (anonymous donation of Rs.75,55,001 + payment u/s.194J of Rs.5,00,00,000 + donation from A.V. Birla of Rs.5,00,00,000 +donation from Esser Steel of Rs.23,83,65,596/- + payments to Ashok Kumar Mahakud