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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur Court had held that the expression 'solely' means exclusively and not primarily. This case was decided in the context of erstwhile provisions of section 10(22) of the Income tax Act, 1961. Since the provisions of section 10(23C)(vi) are similar, the same interpretation will hold good in the context of 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

Charitable Trust, Berahampur Court had held that the expression 'solely' means exclusively and not primarily. This case was decided in the context of erstwhile provisions of section 10(22) of the Income tax Act, 1961. Since the provisions of section 10(23C)(vi) are similar, the same interpretation will hold good in the context of 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

Charitable Trust, Berahampur Court had held that the expression 'solely' means exclusively and not primarily. This case was decided in the context of erstwhile provisions of section 10(22) of the Income tax Act, 1961. Since the provisions of section 10(23C)(vi) are similar, the same interpretation will hold good in the context of 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

Charitable Trust, Berahampur Court had held that the expression 'solely' means exclusively and not primarily. This case was decided in the context of erstwhile provisions of section 10(22) of the Income tax Act, 1961. Since the provisions of section 10(23C)(vi) are similar, the same interpretation will hold good in the context of provisions of section

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur Court had held that the expression 'solely' means exclusively and not primarily. This case was decided in the context of erstwhile provisions of section 10(22) of the Income tax Act, 1961. Since the provisions of section 10(23C)(vi) are similar, the same interpretation will hold good in the context of 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

Charitable Trust, Berahampur Court had held that the expression 'solely' means exclusively and not primarily. This case was decided in the context of erstwhile provisions of section 10(22) of the Income tax Act, 1961. Since the provisions of section 10(23C)(vi) are similar, the same interpretation will hold good in the context of 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

Charitable Trust, Berahampur Court had held that the expression 'solely' means exclusively and not primarily. This case was decided in the context of erstwhile provisions of section 10(22) of the Income tax Act, 1961. Since the provisions of section 10(23C)(vi) are similar, the same interpretation will hold good in the context of 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

Charitable Trust, Berahampur Court had held that the expression 'solely' means exclusively and not primarily. This case was decided in the context of erstwhile provisions of section 10(22) of the Income tax Act, 1961. Since the provisions of section 10(23C)(vi) are similar, the same interpretation will hold good in the context of 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

Charitable Trust, Berahampur Court had held that the expression 'solely' means exclusively and not primarily. This case was decided in the context of erstwhile provisions of section 10(22) of the Income tax Act, 1961. Since the provisions of section 10(23C)(vi) are similar, the same interpretation will hold good in the context of 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

Charitable Trust, Berahampur Court had held that the expression 'solely' means exclusively and not primarily. This case was decided in the context of erstwhile provisions of section 10(22) of the Income tax Act, 1961. Since the provisions of section 10(23C)(vi) are similar, the same interpretation will hold good in the context of 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

Charitable Trust, Berahampur Court had held that the expression 'solely' means exclusively and not primarily. This case was decided in the context of erstwhile provisions of section 10(22) of the Income tax Act, 1961. Since the provisions of section 10(23C)(vi) are similar, the same interpretation will hold good in the context of 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

Charitable Trust, Berahampur Court had held that the expression 'solely' means exclusively and not primarily. This case was decided in the context of erstwhile provisions of section 10(22) of the Income tax Act, 1961. Since the provisions of section 10(23C)(vi) are similar, the same interpretation will hold good in the context of provisions of section

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

In the result, both appeals of the assessee are dismissed

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, it is revealed that the Trust has shown receipt of ‘outside training fees’ to the tune of Rs.3,03,76,721/- from the students admitted

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(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, it is revealed that the Trust has shown receipt of ‘outside training fees’ to the tune of Rs.3,03,76,721/- from the students admitted

SOCIETY FOR THE WELFARE OF WEAKER SECTIONS,GAJAPATI vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

In the result, appeal of the assessee with regard to ground Nos

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.345/Ctk/2016 (नििाारण वषा / Assessment Year : 2010-2011) Society For The Welfare Of Vs. Dcit, Berhampur Circle, Weaker Sections, Berhampur Near Dfo Office, Ramsagar Road, Parlakhemundi-761200, Odisha स्थायी लेखा सं./Panno. : Aacts 4037 K (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Harichandan, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 15/11/2019 घोषणा की तािीख/Date Of Pronouncement : 16/01/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)-3, Bhubaneswar, Dated 26.05.2016 For Assessment Year 2010- 2011. 2. The Assessee Has Filed Concised Grounds Of Appeal, Which Read As Under :- 1. That, The Addition Of Rs.60,000/- On Account Of Donation, By The Id.Ao As Well As Confirmed By The Id Cit (A) Treating The Same, As Anonymous Donation U/S 115Bbc Of The It Act Is Arbitrary .Excessive & Bad In Law. 2. That, The Id. Ao As Well As Cit(A), Without Properly Appreciating The Facts Of The Case & Verifying The Books Of Accounts, Has Wrongly Added Towards Indirect Income Rs. 14,46,915/- Treating The Same, As Income From Unexplained Source In The Nature

Sections, Berhampur Near DFO Office, Ramsagar Road, Parlakhemundi-761200, Odisha स्थायी लेखा सं./PANNo. : AACTS 4037 K (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri P.K.Harichandan, Advocate िाजस्व की ओर से /Revenue by : Shri J.K.Lenka, DR सुनवाई की तािीख / Date of Hearing : 15/11/2019 घोषणा की तािीख/Date of Pronouncement : 16/01/2020 आदेश