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

In the result, both appeals of the assessee are dismissed

section 13(3) of the Act. Ld. AR lastly prayed that the AO should be directed to allow exemption u/s.11 of the Act by allowing appeal of the assessee. 10. Replying to the above, ld. CIT-DR placing reliance on the decision of the Hon’ble Delhi High Court in the case of DIT(Exemption) Vs. Charanjiv Charitable Trust

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational

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

3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational

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

3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational

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

3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational

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

3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational

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

3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational

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

3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational

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

3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational

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

3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

3)/147 dated 26/03/2013, as under: “6. Roland Educational & Charitable Trust is a Trust, registered under Indian Trust Act vide registration No :- 35 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational

ADHIKAR,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR

In the result, appeals of the assessee are allowed

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

charitable trust registered under section 12A of the Act on 21.12.1995. For the assessment year 2010-2011 from the ledger account of the assessee, the Assessing Officer observed that a sum of Rs.1,52,00,000/- was receivable from M/s. Adhikhar Micro Finance (P) Ltd., as on 1.4.2009 and during the year , a sum of Rs.50,00,000/- was advanced

ADHIKAR,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR

In the result, appeals of the assessee are allowed

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

charitable trust registered under section 12A of the Act on 21.12.1995. For the assessment year 2010-2011 from the ledger account of the assessee, the Assessing Officer observed that a sum of Rs.1,52,00,000/- was receivable from M/s. Adhikhar Micro Finance (P) Ltd., as on 1.4.2009 and during the year , a sum of Rs.50,00,000/- was advanced

PRAJNA FOUNDATION,KOLATHIA vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 123/Ctk/2025 Assessment Year: 2023-2024 & I.T.A. No. 124/Ctk/2025 Assessment Year: 2023-2024 Prajna Foundation,……………………………….Appellant Plot No. 200, Kolathia, Patrapada B.O., Damodarpur, Khordha-751019, Odisha [Pan:Aactp2088H] -Vs.- Commissioner Of Income Tax (Exemption)..Respondent Hyderabad, Aayakar Bhawan, Opposite Lb Stadium, Basheer Bagh, Hyderabad-500004, Telangana Appearances By: Dr. Sanjay Behuru & Ananta Narayan Singhbabu, A.Rs., Appeared On Behalf Of The Assessee Shri Sanjay Kumar, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 16, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

charitable activities. Notices were issued in respect of proceedings under section 12A(1)(ac)(ii) of the Act to the address of the assessee mentioned in the Form No. 10AB to produce the copy of Memorandum of Association/Trust Deed for verification and to furnish a detailed reply on the specific information called for in the said notices. In response

PRAJNA FOUNDATION,KOLATHIA, PATRAPADA vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 123/Ctk/2025 Assessment Year: 2023-2024 & I.T.A. No. 124/Ctk/2025 Assessment Year: 2023-2024 Prajna Foundation,……………………………….Appellant Plot No. 200, Kolathia, Patrapada B.O., Damodarpur, Khordha-751019, Odisha [Pan:Aactp2088H] -Vs.- Commissioner Of Income Tax (Exemption)..Respondent Hyderabad, Aayakar Bhawan, Opposite Lb Stadium, Basheer Bagh, Hyderabad-500004, Telangana Appearances By: Dr. Sanjay Behuru & Ananta Narayan Singhbabu, A.Rs., Appeared On Behalf Of The Assessee Shri Sanjay Kumar, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 16, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

charitable activities. Notices were issued in respect of proceedings under section 12A(1)(ac)(ii) of the Act to the address of the assessee mentioned in the Form No. 10AB to produce the copy of Memorandum of Association/Trust Deed for verification and to furnish a detailed reply on the specific information called for in the said notices. In response