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

In the result, both appeals of the assessee are dismissed

2)(b) has become redundant and unnecessary because section 13(1)(d) speaks about any funds of the trust or institution that take in not only the remaining 25 per cent but the unspent amount below 75 per cent a/so. In other words, there is absolute prohibition by virtue of section 13(1)(d) against any charitable

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of 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

2) of the :- 47 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur LT. Act, 196\ would fall in the tax-net and the other income of the appellant trust would remain exempt as per the provisions of section

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:

trust for the benefit of one community is an expenditure incurred on a public charitable object still holds the field notwithstanding the provisions contained in section 13(1)(b) since the definition of the term "charitable purpose" given in section 2

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)

Section 2(15) i.e. relief of the poor, education, or medical relief. Any commercial activities in connection with these three activities will come under 'charitable activities "'. This means that even if tax exempt entity such as a charitable trust

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

2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

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

2(15). It is not clear whether the software developed were given to the agencies for a commercial consideration. The provisions of section 11 to 13 are meant to exempt the income of genuinely charitable organizations. The provisions of section 13 barring exemption in the case of charitable trust