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

In the result, both appeals of the assessee are dismissed

22). 3.4 In view of the discussions made above and since the assessee trust violates the provisions of section 13(l)(c) read with section 13(2)(b) of the Act, it is not eligible to get the benefit of exemption u/s. 11 of the Act. 4.1 'Outside Training Fees' On examination of the audited accounts of the 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

E)’s order dated 27/09/2018 has already granted the impugned approval to the assessee(s) for AY 2014-15 in compliance of the tribunal’s order. 6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees 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

E)’s order dated 27/09/2018 has already granted the impugned approval to the assessee(s) for AY 2014-15 in compliance of the tribunal’s order. 6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees 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

E)’s order dated 27/09/2018 has already granted the impugned approval to the assessee(s) for AY 2014-15 in compliance of the tribunal’s order. 6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees 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

E)’s order dated 27/09/2018 has already granted the impugned approval to the assessee(s) for AY 2014-15 in compliance of the tribunal’s order. 6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees 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

E)’s order dated 27/09/2018 has already granted the impugned approval to the assessee(s) for AY 2014-15 in compliance of the tribunal’s order. 6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees 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

E)’s order dated 27/09/2018 has already granted the impugned approval to the assessee(s) for AY 2014-15 in compliance of the tribunal’s order. 6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees 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

E)’s order dated 27/09/2018 has already granted the impugned approval to the assessee(s) for AY 2014-15 in compliance of the tribunal’s order. 6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees 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

E)’s order dated 27/09/2018 has already granted the impugned approval to the assessee(s) for AY 2014-15 in compliance of the tribunal’s order. 6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees 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

E)’s order dated 27/09/2018 has already granted the impugned approval to the assessee(s) for AY 2014-15 in compliance of the tribunal’s order. 6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees 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

E)’s order dated 27/09/2018 has already granted the impugned approval to the assessee(s) for AY 2014-15 in compliance of the tribunal’s order. 6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees 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

E)’s order dated 27/09/2018 has already granted the impugned approval to the assessee(s) for AY 2014-15 in compliance of the tribunal’s order. 6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees 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

E)’s order dated 27/09/2018 has already granted the impugned approval to the assessee(s) for AY 2014-15 in compliance of the tribunal’s order. 6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees 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

E)’s order dated 27/09/2018 has already granted the impugned approval to the assessee(s) for AY 2014-15 in compliance of the tribunal’s order. 6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees 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

E)’s order dated 27/09/2018 has already granted the impugned approval to the assessee(s) for AY 2014-15 in compliance of the tribunal’s order. 6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees 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:

22-10-2014 & subsequent notification in this regard, jurisdiction over the case was assigned to CIT(E), Hyderabad. Accordingly, as per the directions Tribunal, the assessee association was given opportunity and was required to appear for hearing before the CIT(E), Hyderabad on 14.12.2015 vide office letter dated 26.11.2015. Accordingly, Shri Diganta Das, Advocate of the assessee association appeared

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) being "advancement of any other object of general public utility". Such entities will not be eligible for exemption u/s 11 or 10(23C) of the Act if they carry out commercial activities. C.O. No .45 / CT K/201 5 Asse ss ment Y ear :2009 -2010 d) We therefore need to know what we understand by the phrase

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

section 2(15) of the Act as amended w.e.f. 1.4.2009. 22. Further, as per order of ITAT Mumbai in the case of Dahisar Sports Foundation (supra), it is clear that if the objects of the trust are charitable, the fact that the institution collects certain charges or receipts or income P a g e

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

section 11 of the Act to the appellant. The Hon’ble Tribunal affirmed the order of the CIT(Appeals) directing A.O. to allow exemption u/s.11 and dismissed the appeal of the Revenue vide the above oder. For the previous year relevant to the A.Y. 2009-10, under consideration, the A.O. denied the exemption claimed u/s.ll in the year under consideration