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 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 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,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,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

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

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

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

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

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

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

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