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

In the result, both appeals of the assessee are dismissed

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

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

17. To take over, acquire manage, control, organise or maintain or to assist in establishing, promoting, managing, organising or maintaining any branch of the Trust or any other Trust or its branch with objects similar to those of this Trust and to promote or carry on with affiliation or amalgamation of such other Trust with this Trust. 7.2 There

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

17. To take over, acquire manage, control, organise or maintain or to assist in establishing, promoting, managing, organising or maintaining any branch of the Trust or any other Trust or its branch with objects similar to those of this Trust and to promote or carry on with affiliation or amalgamation of such other Trust with this Trust. 7.2 There

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

17. To take over, acquire manage, control, organise or maintain or to assist in establishing, promoting, managing, organising or maintaining any branch of the Trust or any other Trust or its branch with objects similar to those of this Trust and to promote or carry on with affiliation or amalgamation of such other Trust with this Trust. 7.2 There

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

17. To take over, acquire manage, control, organise or maintain or to assist in establishing, promoting, managing, organising or maintaining any branch of the Trust or any other Trust or its branch with objects similar to those of this Trust and to promote or carry on with affiliation or amalgamation of such other Trust with this Trust. 7.2 There

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

17. To take over, acquire manage, control, organise or maintain or to assist in establishing, promoting, managing, organising or maintaining any branch of the Trust or any other Trust or its branch with objects similar to those of this Trust and to promote or carry on with affiliation or amalgamation of such other Trust with this Trust. 7.2 There

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

17. To take over, acquire manage, control, organise or maintain or to assist in establishing, promoting, managing, organising or maintaining any branch of the Trust or any other Trust or its branch with objects similar to those of this Trust and to promote or carry on with affiliation or amalgamation of such other Trust with this Trust. 7.2 There

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

17. To take over, acquire manage, control, organise or maintain or to assist in establishing, promoting, managing, organising or maintaining any branch of the Trust or any other Trust or its branch with objects similar to those of this Trust and to promote or carry on with affiliation or amalgamation of such other Trust with this Trust. 7.2 There

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

17. To take over, acquire manage, control, organise or maintain or to assist in establishing, promoting, managing, organising or maintaining any branch of the Trust or any other Trust or its branch with objects similar to those of this Trust and to promote or carry on with affiliation or amalgamation of such other Trust with this Trust. 7.2 There

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

17. To take over, acquire manage, control, organise or maintain or to assist in establishing, promoting, managing, organising or maintaining any branch of the Trust or any other Trust or its branch with objects similar to those of this Trust and to promote or carry on with affiliation or amalgamation of such other Trust with this Trust. 7.2 There

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

17. To take over, acquire manage, control, organise or maintain or to assist in establishing, promoting, managing, organising or maintaining any branch of the Trust or any other Trust or its branch with objects similar to those of this Trust and to promote or carry on with affiliation or amalgamation of such other Trust with this Trust. 7.2 There

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

17. To take over, acquire manage, control, organise or maintain or to assist in establishing, promoting, managing, organising or maintaining any branch of the Trust or any other Trust or its branch with objects similar to those of this Trust and to promote or carry on with affiliation or amalgamation of such other Trust with this Trust. 7.2 There

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

17. To take over, acquire manage, control, organise or maintain or to assist in establishing, promoting, managing, organising or maintaining any branch of the Trust or any other Trust or its branch with objects similar to those of this Trust and to promote or carry on with affiliation or amalgamation of such other Trust with this Trust. 7.2 There

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

17. To take over, acquire manage, control, organise or maintain or to assist in establishing, promoting, managing, organising or maintaining any branch of the Trust or any other Trust or its branch with objects similar to those of this Trust and to promote or carry on with affiliation or amalgamation of such other Trust with this Trust. 7.2 There

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

17. To take over, acquire manage, control, organise or maintain or to assist in establishing, promoting, managing, organising or maintaining any branch of the Trust or any other Trust or its branch with objects similar to those of this Trust and to promote or carry on with affiliation or amalgamation of such other Trust with this Trust. 7.2 There

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:

2. A reading of the section shows that the registration under section 12A is a precondition for availing the benefit under sections 11 and 12 of the Act. Section 11 provides for exemption of income which is applied for charitable purposes. Section 12 is in the nature of an Explanation to section 11. Before a person can claim the benefits

ACIT (EXEMPTIONS), BHUBANESWAR vs. M/S. PEOPLES FORUM, BHUBANESWAR

In the result, the appeal filed by the revenue and cross objections filed

Bench: Shri N.S Sainiassessment Year :2009-2010 Acit (Exemptions), Aayakar Vs. M/S. Peoples Forum, Plot Bhavan, Bhubaneswar. No.Hig 44, Dharma Vihar, Khandagiri, Bhubaneswar Pan/Gir No. Aaatp 2214 R (Appellant) .. ( Respondent)

trust for application to charitable purposes in India in accordance with section 11(1)(a) the provision for doubtful debts must be deducted.” 16. In the instant case also, the Revenue has brought no material on record to show that the provision of bad debt of Rs.4,37,714/- was not bonafide. Therefore, respectfully following the above quoted decision

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

charitable institution then assessment of an assessment year earlier to that assessment year for which registration has been granted shall not be reopened on the ground that such institution was not granted registration in an earlier assessment year. The above proviso has been inserted w.e.f. 1.10.2014. The Kolkataba Benches of the Tribunal in the case of Sree Sree Ramkrishna Samity

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

17. For proper adjudication of the grievance of the assessee, we deem it appropriate to reproduce section 12AA of the Act, wherein, the procedure for grant of registration and cancellation of registration has been provided by the legislature. Thus, section 12AA of the Act reads as follows: “12AA. (1) The [Principal Commissioner or] Commissioner, on receipt of an application