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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Section 2(15) of the :- 40 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Income tax Act, 1961. Further, it is also pertinent to mention here that the development fees charged by the assessee-trust from the students are much higher than the other fees collected. Thus, as per the decision of the Hon'ble ITAT, Hyderabad

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

Section 2(15) of the :- 40 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Income tax Act, 1961. Further, it is also pertinent to mention here that the development fees charged by the assessee-trust from the students are much higher than the other fees collected. Thus, as per the decision of the Hon'ble ITAT, Hyderabad

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Section 2(15) of the :- 40 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Income tax Act, 1961. Further, it is also pertinent to mention here that the development fees charged by the assessee-trust from the students are much higher than the other fees collected. Thus, as per the decision of the Hon'ble ITAT, Hyderabad

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

Section 2(15) of the :- 40 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Income tax Act, 1961. Further, it is also pertinent to mention here that the development fees charged by the assessee-trust from the students are much higher than the other fees collected. Thus, as per the decision of the Hon'ble ITAT, Hyderabad

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Section 2(15) of the :- 40 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Income tax Act, 1961. Further, it is also pertinent to mention here that the development fees charged by the assessee-trust from the students are much higher than the other fees collected. Thus, as per the decision of the Hon'ble ITAT, Hyderabad

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

Section 2(15) of the :- 40 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Income tax Act, 1961. Further, it is also pertinent to mention here that the development fees charged by the assessee-trust from the students are much higher than the other fees collected. Thus, as per the decision of the Hon'ble ITAT, Hyderabad

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

Section 2(15) of the :- 40 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Income tax Act, 1961. Further, it is also pertinent to mention here that the development fees charged by the assessee-trust from the students are much higher than the other fees collected. Thus, as per the decision of the Hon'ble ITAT, Hyderabad

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Section 2(15) of the :- 40 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Income tax Act, 1961. Further, it is also pertinent to mention here that the development fees charged by the assessee-trust from the students are much higher than the other fees collected. Thus, as per the decision of the Hon'ble ITAT, Hyderabad

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

Section 2(15) of the :- 40 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Income tax Act, 1961. Further, it is also pertinent to mention here that the development fees charged by the assessee-trust from the students are much higher than the other fees collected. Thus, as per the decision of the Hon'ble ITAT, Hyderabad

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Section 2(15) of the :- 40 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Income tax Act, 1961. Further, it is also pertinent to mention here that the development fees charged by the assessee-trust from the students are much higher than the other fees collected. Thus, as per the decision of the Hon'ble ITAT, Hyderabad

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

Section 2(15) of the :- 40 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Income tax Act, 1961. Further, it is also pertinent to mention here that the development fees charged by the assessee-trust from the students are much higher than the other fees collected. Thus, as per the decision of the Hon'ble ITAT, Hyderabad

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

Section 2(15) of the :- 40 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Income tax Act, 1961. Further, it is also pertinent to mention here that the development fees charged by the assessee-trust from the students are much higher than the other fees collected. Thus, as per the decision of the Hon'ble ITAT, Hyderabad

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

260/- for the A.Y. 2009-2010 ignoring the fact that the trust property was used directly for the benefit of the person referred to in such-section (3) of section 13, thereby attracting the provisions of section 13(1)(c) of the I.T.Act. 2. The CIT(A)-3 erred in law and on facts in deleting the disallowance of donation

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

260/- for the A.Y. 2009-2010 ignoring the fact that the trust property was used directly for the benefit of the person referred to in such-section (3) of section 13, thereby attracting the provisions of section 13(1)(c) of the I.T.Act. 2. The CIT(A)-3 erred in law and on facts in deleting the disallowance of donation

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

260/- for the A.Y. 2009-2010 ignoring the fact that the trust property was used directly for the benefit of the person referred to in such-section (3) of section 13, thereby attracting the provisions of section 13(1)(c) of the I.T.Act. 2. The CIT(A)-3 erred in law and on facts in deleting the disallowance of donation

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

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

charitable or religious trust or institution u/s.12AA of the Act with retrospective effect from A.Y.2003- 2004 to 2005-2006. The said application was dismissed by the ld. CIT vide order dated 29.09.2006. Thereafter the assessee preferred appeal before the ITAT who vide order dated 06.05.2008 restored the matter to the CIT for a fresh adjudication. Thereafter

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

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

charitable or religious trust or institution u/s.12AA of the Act with retrospective effect from A.Y.2003- 2004 to 2005-2006. The said application was dismissed by the ld. CIT vide order dated 29.09.2006. Thereafter the assessee preferred appeal before the ITAT who vide order dated 06.05.2008 restored the matter to the CIT for a fresh adjudication. Thereafter

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

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

charitable or religious trust or institution u/s.12AA of the Act with retrospective effect from A.Y.2003- 2004 to 2005-2006. The said application was dismissed by the ld. CIT vide order dated 29.09.2006. Thereafter the assessee preferred appeal before the ITAT who vide order dated 06.05.2008 restored the matter to the CIT for a fresh adjudication. Thereafter