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47 results for “charitable trust”+ Section 2(24)clear

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Key Topics

Section 1060 Section 1152 Section 12A39 Charitable Trust31 Exemption25 Section 2(15)21 Section 26317 Section 143(3)13 Section 1312

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

section 2(24) of the Act, according to which income includes the voluntary contribution receipts by a trust credited wholly or partly for charitable

Showing 1–20 of 47 · Page 1 of 3

Section 13(1)(d)12

Addition to Income11

Limitation/Time-bar8

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

section 2(24) of the Act, according to which income includes the voluntary contribution receipts by a trust credited wholly or partly for charitable

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

24. Hon‘ble Supreme Court in case cited as CIT vs. Kamla Town Trust – (1996) 217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income

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

24. Hon‘ble Supreme Court in case cited as CIT vs. Kamla Town Trust – (1996) 217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income

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

24. Hon‘ble Supreme Court in case cited as CIT vs. Kamla Town Trust – (1996) 217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income

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

24. Hon‘ble Supreme Court in case cited as CIT vs. Kamla Town Trust – (1996) 217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income

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

24. Hon‘ble Supreme Court in case cited as CIT vs. Kamla Town Trust – (1996) 217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income

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

24. Hon‘ble Supreme Court in case cited as CIT vs. Kamla Town Trust – (1996) 217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income

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

24. Hon‘ble Supreme Court in case cited as CIT vs. Kamla Town Trust – (1996) 217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income

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

24. Hon‘ble Supreme Court in case cited as CIT vs. Kamla Town Trust – (1996) 217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income

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

24. Hon‘ble Supreme Court in case cited as CIT vs. Kamla Town Trust – (1996) 217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income

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

24. Hon‘ble Supreme Court in case cited as CIT vs. Kamla Town Trust – (1996) 217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income

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

24. Hon‘ble Supreme Court in case cited as CIT vs. Kamla Town Trust – (1996) 217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income

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

24. Hon‘ble Supreme Court in case cited as CIT vs. Kamla Town Trust – (1996) 217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income

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

24. Hon‘ble Supreme Court in case cited as CIT vs. Kamla Town Trust – (1996) 217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income

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 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

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

24. Hon‘ble Supreme Court in case cited as CIT vs. Kamla Town Trust – (1996) 217 ITR 699 (SC) ―while deciding the question whether any :- 16 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur rectification of trust deed which changed the character of a private trust into a public charitable trust could be relied upon before the Income

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

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

ITA 134/CTK/2015[2007-08]Status: DisposedITAT Cuttack06 Jun 2017AY 2007-08

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

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Kunal Singh, CIT DR

Section 11Section 12ASection 147Section 194ASection 201(1)Section 40

charitable objects in the earlier years and substantive conditions stipulated in section 11 to 13 have been duly fulfilled by the said trust. The benefit of retrospective application alone could be the intention of the legislature and this point is further strengthened by the Explanatory Notes to Finance (No. 2) Act, 2014 issued by the Central Board of Direct Taxes

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

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

ITA 325/CTK/2015[2009-10]Status: DisposedITAT Cuttack18 Jan 2017AY 2009-10

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)

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR

Section 11Section 12ASection 2(15)Section 288A

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

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

In the result, appeals of the revenue are dismissed

ITA 431/CTK/2017[2009-10]Status: DisposedITAT Cuttack28 Aug 2018AY 2009-10

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

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR

Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

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

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

In the result, appeals of the revenue are dismissed

ITA 432/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Aug 2018AY 2011-12

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

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR

Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

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