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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

8) To sell, dispose off, alienate or otherwise deal with any property comprising the Trust fund. :- 12 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur (9) To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion

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

In the result, both appeals of the assessee are dismissed

8. Section 13 (1)(c ) of the Act speaks of "any income" which has been used to benefit "directly or indirectly" any person referred to in section 13(3). The plain reading of this section would show that the Act is intended to eliminate any possibility 17 & ITA No.137/CTK/2016 of the trust's fund being used for the benefit

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

In the result, both appeals of the assessee are dismissed

8. Section 13 (1)(c ) of the Act speaks of "any income" which has been used to benefit "directly or indirectly" any person referred to in section 13(3). The plain reading of this section would show that the Act is intended to eliminate any possibility 17 & ITA No.137/CTK/2016 of the trust's fund being used for the benefit

M/S. ORISSA CRICKET ASSOCIATION,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, ITA No.335/CTK/2017 is allowed and ITA

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm Orissa Cricket Association Vs. Cit(Exemptions), Barabati Stadium,Cuttack-753001, Hyderabad Odisha, Pan No. : Aaaao 0319 F & Orissa Cricket Association Vs. Acit, Circle-2(1), Barabati Stadium, Cuttack Cuttack-753001, Odisha Pan No. : Aaaao 0319 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri S.K.Tulsiyan & D.Das, Ar राजस्व की ओर से /Revenue By : Shri Saad Kidwai, Citdr सुनवाई की तारीख / Date Of Hearing : 12/12/2017 घोषणा की तारीख/Date Of Pronouncement 26/12/2017 आदेश / O R D E R Per Shri N.S.Saini, Am:

8 grounds of appeal in Form No. 36 filed on 29/08/2017. Discussing the grounds of appeal so raised, the appellant submits as under for your consideration. SUBMISSION: At the outset the appellant would like to submit that the Hon'ble ITAT, Cuttack while setting aside the appellant's case to the Ld. CIT vide Order dated 04/07/2014

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

b. Saiary given to trustees:- Shri Sangram Mudali and Smt Geetika Mudali, being the trustee members receive substantial salary from the trust. This salary is given to them out of resources of the trust, SMCET. As per clause (c) of para-6 of trust deed dated 25.08.1995, the trustees shall not be entitled to any remuneration for their services

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

b. Saiary given to trustees:- Shri Sangram Mudali and Smt Geetika Mudali, being the trustee members receive substantial salary from the trust. This salary is given to them out of resources of the trust, SMCET. As per clause (c) of para-6 of trust deed dated 25.08.1995, the trustees shall not be entitled to any remuneration for their services

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

b. Saiary given to trustees:- Shri Sangram Mudali and Smt Geetika Mudali, being the trustee members receive substantial salary from the trust. This salary is given to them out of resources of the trust, SMCET. As per clause (c) of para-6 of trust deed dated 25.08.1995, the trustees shall not be entitled to any remuneration for their services