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

In the result, both appeals of the assessee are dismissed

trust violates the provision of section 13(1 )(c) read with section 13(2)(b) of the I. T.Act, 1961. 3.3 In the case of Action for Welfare & Awakening in Rural Environment (AWARE) Vs. DCIT (263 ITR 13) (A.P), the Hon'ble Court has observed that the entire transaction was within the personal knowledge of the trustees. It could

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

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

section 11(1)(a) of the Act allows a charitable institution registered u/s 12A of the Act to accumulate 15% of its gross receipts. In the present case, undoubtedly the assessee is a trust registered u/s 12A of the Act and thus is eligible to claim the exemption u/s 11(1)(a) of the Act. However, inadvertently, the assessee computed

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

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

section 11(1)(a) of the Act allows a charitable institution registered u/s 12A of the Act to accumulate 15% of its gross receipts. In the present case, undoubtedly the assessee is a trust registered u/s 12A of the Act and thus is eligible to claim the exemption u/s 11(1)(a) of the Act. However, inadvertently, the assessee computed

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

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

section 11(1)(a) of the Act allows a charitable institution registered u/s 12A of the Act to accumulate 15% of its gross receipts. In the present case, undoubtedly the assessee is a trust registered u/s 12A of the Act and thus is eligible to claim the exemption u/s 11(1)(a) of the Act. However, inadvertently, the assessee computed

DINABANDHU FOUNDATION FOR EDUCATIONAL RESEARCH & SOCIO ECONOMIC DEVELOPMENT,BHUBANESWAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER/INCOME TAX OFFICER, NFAC, DELHI

In the result, appeal of the assessee is allowed and stay application of the assessee stands dismissed

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.450/Ctk/2025 रोक आवेदन सं/Sa No.6/Ctk/2025 (Arising Out Of Ita No.450/Ctk/2025) (नििाारण वर्ा / Assessment Year : 2018-2019) Vs Additional/Joint/Deputy/Assistant Dinabandhu Foundation For Educational Research & Socio Commissioner/Income Tax Economic Development, Officer/Nfac, Delhi A/127, Saheed Nagar, Bhubaneswar-751007 Pan No. :Aaatd 7338 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Dilip Kumar Mohanty, Advocate & Shri Pradyumna Kumar Sahu, Advocate राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख/Date Of Pronouncement : 20/02/2026 आदेश / O R D E R Per Bench : The Assessee Has Filed Stay Application Along With Appeal In Ita No.450/Ctk/2025 For The Assessment Year 2018-2019 Against The Order Dated 21.07.2025 Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Thereby Disallowing The Exemption Claimed By The Assessee Trust U/S.11(2) Of The Act On The Ground That The Purpose Mentioned In Form No.10 Was Too Vague & Lacked The Required Specificity. 2. It Was Submitted By The Ld.Ar That The Assessee Had During The Impugned Assessment Year Filed Its Form No.10 Which Reads As Follows:-

263 Taxman 8 SA No.06/CTK/2025 247 (SC). It was the submission that in assessee’s case also the assessee has categorically mentioned that the accumulation is for the purpose of trust. It was the further submission that the amounts has been used during the assessment years 2019-20 to 2021-22 for the construction of AI complex in regard

DHANESWAR RATH INSTITUTE OF ENGINEERING AND MEDICAL SCIENCES,CUTTACK vs. CIT(EXEMPTION), HYDERABAD

In the result, appeal of the assesse is allowed

charitable purposes. The amount of income accumulated/set apart, therefore, works out to Rs.5,65,70,741/-, which exceeds 15% of the income derived from property held under the trust. The assessee is, therefore, not entitled to exemption u/s.11 and as such, this excess amount of Rs.5,65,70,741/- should have been brought to tax. 7. Accordingly

S S BRAHMA EDUCATIONAL TRUST,MAYURBHANJ vs. PRINICIPAL COMMISSIONER OF INCOME TAX, PCIT, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is allowed

section 12A of the Act once done is a fait accompli and the AO cannot thereafter make further probe into the objects of the trust. Reliance in this regard is placed on the decision of the Hon’ble Apex Court rendered in the case of ACIT vs Surat City Gymkhana reported in (2008) 300 ITR 214 (SC). Drawing analogy from

DY.CIT(EXP), BHUBANESWAR vs. M/S. ORISSA COMPUTER ACADEMY, BHUBANESWAR

In the result, appeals filed by the revenue and cross objections of the

Bench: S/Shri P.M. Jagtap & C.M. Garg

trust is used or applied for benefit of any persons referred in the Section, hence as mentioned in CIT(A)'s order, some benefit has gone to person specified in Section 13, hence assessee is not eligible for exemption. This also emanates from Section 12AA(4). (8) The appellant craves leave to add, delete, substitute and to amend any ground

P RAMA RAO,NAWARANGPUR vs. ITO, JEYPORE WARD, JEYPORE

In the result, appeal of the assessee is partly allowed

Bench: Shri P.M.Jagtap & Shri C.M.Garg(Through : Video Conferencing) P.Rama Rao, Vs Cit, Bhubaneswar Prop. Of M/S Om Traders, At-Pathana Street, Po-Nawarangpur, Dist-Nawarangpur-764059 Pan No. : (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By Shri Jagamohan Pattanaik, Adv. : राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 04/01/2022 घोषणा की तारीख/Date Of Pronouncement : 02/02/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Passed By The Cit, Bhubaneswar U/S.263 Of The Act, Dated 31.03.2004. 2. We Have Heard The Arguments Of Both The Sides & Perused The Relevant Record Of The Tribunal Including The Paper Book Filed By The Assessee Spread Over 77 Pages Along With The Written Submissions Filed On 03.01.2022. 3. Replying To The Above, Ld. Cit-Dr Also Filed Written Submissions & Copies Of The Case Laws/Judgments/Orders In Support Of The Stand Of The Revenue.

Charitable Trust in R/Tax Appeal NO.1335 of2018 order dated 30.7.2019 in paras 16 & 17 of the said judgment is referred to as under: "16. There is one another valid reason for us to say that ordinarily the matter should not be remitted by the Appellate Tribunal to the Id CIT(A) if the Appellate Tribunal is in a position

ASBM TRUST,KHURDA vs. CIT(EXEMPTION), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2015-16 Asbm Trust,8, Sai Anandam Asbm Trust,8, Sai Anandam Vs. Cit (Exemptions), Cit (Exemptions), Complex, Patia Square, Kiit Complex, Patia Square, Kiit Hyderabad University, Bhubaneswar. University, Bhubaneswar. Pan/Gir No. No.Aaath 5331 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr)

charitable trust, which was enjoying the benefit of registration under section 12A was enjoying the benefit of registration under section 12A was enjoying the benefit of registration under section 12A of the Act right from 3.12.2007. It was the submission that the assessee from 3.12.2007. It was the submission that the assessee from 3.12.2007. It was the submission that

JALAN EDUCATIONAL TRUST,SAMBALPUR vs. CIT (EXEMPTION), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 Jalan Jalan Educational Educational Trust, Trust, Vs. Cit (Exemption), Cit (Exemption), Odysseey Complex, Ainthapali, Odysseey Complex, Ainthapali, Hyderabad Sambalpur Pan/Gir No. No.Aabtj 1733 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.S.Poddar S.S.Poddar, Ar Revenue By : Shri Manoj Kumar Goutam, Manoj Kumar Goutam, Cit (Dr) Date Of Hearing : 8 /3/ 20 / 2022 Date Of Pronouncement : 07/ /4/2022 O R D E R Per C.M.Garg G, Jm This Is An Appeal Filed By The Assessee Against The O This Is An Appeal Filed By The Assessee Against The O This Is An Appeal Filed By The Assessee Against The Order Of The Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 For The Assessment Year 2016-17. .

section 263 of the Act, issued show cause notice on 26.3.2021 on the following issues: “1. The AO has called for the bye-laws of the trust. However, the assessee did not submit the same. 11. The assessee has submitted a reply stating that audit report for F.Y. 2014-15 was, but the same could not be found

TRIDENT ACADEMY OF CREATIVE TECHNOLOGY,BHUBANESWAR vs. CIT(EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2018-19 Trident Academy Of Creative Trident Academy Of Creative Vs. Cit (Exemption), Cit (Exemption), Technology, Technology, A A-127, Hyderabad Hyderabad Sahidnagar, Bhubaneswar Sahidnagar, Bhubaneswar Pan/Gir No Pan/Gir No.Aabtt 0273 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.C.Sethi, Adv Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 15/0 07/2024 Date Of Pronouncement : 15/0 /07/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(Exemption), Hyderabad Cit(Exemption), Hyderabad Dated 29.3.2023 Passed Under Section 263 Of 29.3.2023 Passed Under Section 263 Of The Act In Appeal No,Itba/Rev/F/Rev5/2022 The Act In Appeal No,Itba/Rev/F/Rev5/2022-23/1051543667(1) 23/1051543667(1) For The Assessment Year Assessment Year 2018-19. 2. Shri P.C.Sethi, P.C.Sethi, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri Sanjay Kumar, Cit Dr Appeared For The Revenue. Dr Appeared For The Revenue.

section 263 of the Act in Appeal No,ITBA/Rev/F/Rev5/2022 the Act in Appeal No,ITBA/Rev/F/Rev5/2022-23/1051543667(1) 23/1051543667(1) for the assessment year assessment year 2018-19. 2. Shri P.C.Sethi, P.C.Sethi, ld AR appeared for the assessee and Shri the assessee and Shri Sanjay Kumar, CIT DR appeared for the revenue. DR appeared for the revenue

PEOPLES FORUM,BHUBANESWAR,ODISHA vs. COMMISSIONER OF INCOME TAX(EXEMPTION), CIT(EXEMPTION)HYDERABAD

In the result, appeal filed by the assessee stands allowed and the stay petition stands dismissed as withdrawn

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwals.P. No.12/Ctk/2023 People People Forums Forums, Hig-97, Vs. Cit (Exemptions), Cit (Exemptions), Dharma Vihar, Khandagiri, Dharma Vihar, Khandagiri, Hyderabad Hyderabad Bhubaneswar Bhubaneswar Pan/Gir No Pan/Gir No.Aaatpo 2214 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawala, Ca/S.K.Hota, Adv /S.K.Hota, Adv Revenue By : Shri Sanjay Kumar, Ld : Shri Sanjay Kumar, Ld Cit Dr

charitable within the meaning of section 2(15) of the Act. In the circumstances, I do not find any good reason to interfere with the conclusion' of the Id CIT(A). Hence, this ground of the revenue is dismissed." 13. It was the submission that no further appeal has been filed by the Revenue against the orders of the Tribunal

KALINGA INSTITUTE OF SOCIAL SCINCES(KISS),PATIA vs. CIT (EXEMPTION)- HYDERABAD, HYDERABAD

In the result, appeal of the assessee is allowed

charitable and is a profit making nature, the expenditure on advertisement and publicity is nothing but a profit making nature. In view of the above, the expenditure amounting to Rs.4,93,70,440/- does not qualify for exemption and needs to be disallowed and added to the total income of the assessee”. It was the submission that the assessee

DCIT, BHUBANESWAR vs. M/S. DISCOVERTURE SOLUTIONS (INDIA) PVT. LTD., BHUBANESWAR

In the result, the appeal filed by the revenue is allowed

Bench: S/Shri N.S Saini & Kuldip Singhassessment Year : 2011-12

Charitable & Chaleshwar Temple Trust (supra) are of no relevance because these judgements are of two different High Courts but this aspect of the matter is covered against the assessee by the judgement of Hon’ble Apex Court cited by the Ld. D.R. 14. The 2nd submission of the Ld. A.R. in the written submission is this that requirement of filing

KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY,PATIA BHUNANESWAR vs. CIT(EXEMPTION), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.177/Ctk/2024 (ननधाारण वषा / Assessment Year : 2018-2019) Kalinga Institute Of Industrial Vs Cit (Exemption), Hyderabad Technology, Patia, Bhubaneswar Pan No. :Aaatk 3103 C (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri S.K.Agrawalla, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 15/07/2024 घोषणा की तारीख/Date Of Pronouncement : 15/07/2024

charitable institution which is running educational institution. The assessee had filed its return of income for the relevant assessment year and the same came to be processed u/s.143(1) of the Act and subsequently as there was a mistake in the computation of tax, the assessment order passed u/s.143(3) r.w.s144B of the Act on 19.04.2021 was rectified vide order

REGIONAL COLLEGE OF MANAGEMENT TRUST,KHURDA vs. CIT(EXEMPTION) HYDERABAD, AT- BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.22/Ctk/2024 (ननधाारण वषा / Assessment Year : 2018-2019) Regional College Of Vs Cit(Exemption), Hyderabad At Management Trust, Bhubaneswar Gd-2/12, 2/13, Chakadola Vihar Chandrasekharpur, Bhubaneswar-751023 Pan No. :Aabtr 3100 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra & Himanshu Jena, Ars राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/06/2024 घोषणा की तारीख/Date Of Pronouncement : 20/06/2024

trust, which is running a management college. It was the submission that the assessee had a total receipt of Rs.6,18,78,090/- during the relevant assessment year and had expended Rs.6,20,32,848/-. The assessment in the case of the assessee came to be completed u/s.143(3) of the Act on 25.01.2021 accepting the returned income/loss

THE PRAJATANTRA PRACHAR SAMITY,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, appeals filed by the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

263 ITR 658 (SC) holding that a rejection of SLP through a non-speaking order is not a binding precedent and following the decision in the case of SSA's Emerald Meadows (2016) 73 taxmann.com 248 (SC) rejecting the Revenue SLP by a non-speaking order. This submission of the DR mentioned in paragraph 3 of the order has been

THE PRAJATANTRA PRACHAR SAMITY,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, appeals filed by the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

263 ITR 658 (SC) holding that a rejection of SLP through a non-speaking order is not a binding precedent and following the decision in the case of SSA's Emerald Meadows (2016) 73 taxmann.com 248 (SC) rejecting the Revenue SLP by a non-speaking order. This submission of the DR mentioned in paragraph 3 of the order has been