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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under 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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under 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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under 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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under 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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under 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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under 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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under 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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under 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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under 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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under 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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under 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

24-09-2015 passed by the Principal Chief Commissioner of Income-tax, Odisha, Bhubaneswar qua the assessment year 2014-15 :- 5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section

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

In the result, both appeals of the assessee are dismissed

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

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

In the result, both appeals of the assessee are dismissed

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

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

trust had already applied its receipts for charitable purpose, therefore, it is entitled for the exemption available to it. Ld. AR further submitted that in the order, the ld. Pr.CIT himself has admitted that the assessment order is though could be held as erroneous but since the assessee is not liable to tax as it has made the necessary application

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

trust had already applied its receipts for charitable purpose, therefore, it is entitled for the exemption available to it. Ld. AR further submitted that in the order, the ld. Pr.CIT himself has admitted that the assessment order is though could be held as erroneous but since the assessee is not liable to tax as it has made the necessary application

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

trust had already applied its receipts for charitable purpose, therefore, it is entitled for the exemption available to it. Ld. AR further submitted that in the order, the ld. Pr.CIT himself has admitted that the assessment order is though could be held as erroneous but since the assessee is not liable to tax as it has made the necessary application

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 15 | 19 ITA No.323/CT K/2017 Asse