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41 results for “charitable trust”+ Section 17clear

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Mumbai823 Delhi786 Karnataka539 Chennai435 Bangalore427 Ahmedabad284 Jaipur218 Pune173 Kolkata160 Hyderabad156 Chandigarh113 Lucknow70 Cochin69 Amritsar61 Indore59 Rajkot58 Visakhapatnam42 Cuttack41 Surat35 Allahabad34 Nagpur30 Telangana30 Raipur27 Calcutta19 Agra19 SC16 Jodhpur16 Patna12 Kerala10 Varanasi9 Guwahati9 Rajasthan8 Dehradun7 Ranchi6 Panaji5 Punjab & Haryana5 Andhra Pradesh2 Jabalpur2 Himachal Pradesh2 Orissa1 T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 12A54 Section 1144 Section 1042 Section 26330 Charitable Trust23 Section 11(2)20 Exemption20 Section 143(3)13 Section 26012

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021

Showing 1–20 of 41 · Page 1 of 3

Addition to Income7

AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

Appeals are allowed in above terms

ITA 261/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

In the result, both appeals of the assessee are dismissed

ITA 137/CTK/2016[2011-12]Status: DisposedITAT Cuttack17 May 2022AY 2011-12

For Appellant: Shri B.R.Pattnaik, ARFor Respondent: Shri M.K.Goutam, CIT-DR

Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 143(2)Section 143(3)Section 80G

17,00,000/- to M/s. Koustuv Technological Foundation and Rs.32,03.350/· to Nabakalebar Charitable Trust. The registered office of both the institutions are claimed to be at N·2/17, IRC Village, Nayapalli, Bhubaneswar. The registered office of the assessee-Trust is also at N-2/17, IRC Village, Nayapalli, Bhubaneswar. In both the institutions to whom the assessee trust

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

In the result, both appeals of the assessee are dismissed

ITA 3/CTK/2015[2009-10]Status: DisposedITAT Cuttack17 May 2022AY 2009-10

For Appellant: Shri B.R.Pattnaik, ARFor Respondent: Shri M.K.Goutam, CIT-DR

Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 143(2)Section 143(3)Section 80G

17,00,000/- to M/s. Koustuv Technological Foundation and Rs.32,03.350/· to Nabakalebar Charitable Trust. The registered office of both the institutions are claimed to be at N·2/17, IRC Village, Nayapalli, Bhubaneswar. The registered office of the assessee-Trust is also at N-2/17, IRC Village, Nayapalli, Bhubaneswar. In both the institutions to whom the assessee trust

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

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

ITA 208/CTK/2024[2003-04]Status: DisposedITAT Cuttack25 Sept 2024AY 2003-04

Section 11Section 11(1)(a)Section 12ASection 260Section 263

charitable or religious trust or institution u/s.12AA of the Act with retrospective effect from A.Y.2003- 2004 to 2005-2006. The said application was dismissed by the ld. CIT vide order dated 29.09.2006. Thereafter the assessee preferred appeal before the ITAT who vide order dated 06.05.2008 restored the matter to the CIT for a fresh adjudication. Thereafter

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

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

ITA 209/CTK/2024[2004-05]Status: DisposedITAT Cuttack25 Sept 2024AY 2004-05

Section 11Section 11(1)(a)Section 12ASection 260Section 263

charitable or religious trust or institution u/s.12AA of the Act with retrospective effect from A.Y.2003- 2004 to 2005-2006. The said application was dismissed by the ld. CIT vide order dated 29.09.2006. Thereafter the assessee preferred appeal before the ITAT who vide order dated 06.05.2008 restored the matter to the CIT for a fresh adjudication. Thereafter

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

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

ITA 210/CTK/2024[2005-06]Status: DisposedITAT Cuttack25 Sept 2024AY 2005-06

Section 11Section 11(1)(a)Section 12ASection 260Section 263

charitable or religious trust or institution u/s.12AA of the Act with retrospective effect from A.Y.2003- 2004 to 2005-2006. The said application was dismissed by the ld. CIT vide order dated 29.09.2006. Thereafter the assessee preferred appeal before the ITAT who vide order dated 06.05.2008 restored the matter to the CIT for a fresh adjudication. Thereafter

ORISSA OLYMPIC ASSOCIATION,CUTTACK vs. CIT(EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 323/CTK/2017[2009-10]Status: DisposedITAT Cuttack06 Dec 2019AY 2009-10

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2009-2010

For Appellant: S/Shri S.K.Tulsyan/Digat Dash, ARsFor Respondent: Shri S.M.Keshkamat, CIT, DR

Section 11Section 12ASection 2(15)Section 4(3)

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