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

27. Hon‘ble Apex Court in judgment cited as Queen’s Educational Society vs. CIT – (2015) 372 ITR 699 (SC) explained the provisions contained u/s 10(23C)(iiiad) & (vi) as under :- ―11. Thus, the law common to Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

27. Hon‘ble Apex Court in judgment cited as Queen’s Educational Society vs. CIT – (2015) 372 ITR 699 (SC) explained the provisions contained u/s 10(23C)(iiiad) & (vi) as under :- ―11. Thus, the law common to Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

27. Hon‘ble Apex Court in judgment cited as Queen’s Educational Society vs. CIT – (2015) 372 ITR 699 (SC) explained the provisions contained u/s 10(23C)(iiiad) & (vi) as under :- ―11. Thus, the law common to Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

27. Hon‘ble Apex Court in judgment cited as Queen’s Educational Society vs. CIT – (2015) 372 ITR 699 (SC) explained the provisions contained u/s 10(23C)(iiiad) & (vi) as under :- ―11. Thus, the law common to Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

27. Hon‘ble Apex Court in judgment cited as Queen’s Educational Society vs. CIT – (2015) 372 ITR 699 (SC) explained the provisions contained u/s 10(23C)(iiiad) & (vi) as under :- ―11. Thus, the law common to Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

27. Hon‘ble Apex Court in judgment cited as Queen’s Educational Society vs. CIT – (2015) 372 ITR 699 (SC) explained the provisions contained u/s 10(23C)(iiiad) & (vi) as under :- ―11. Thus, the law common to Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

27. Hon‘ble Apex Court in judgment cited as Queen’s Educational Society vs. CIT – (2015) 372 ITR 699 (SC) explained the provisions contained u/s 10(23C)(iiiad) & (vi) as under :- ―11. Thus, the law common to Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

27. Hon‘ble Apex Court in judgment cited as Queen’s Educational Society vs. CIT – (2015) 372 ITR 699 (SC) explained the provisions contained u/s 10(23C)(iiiad) & (vi) as under :- ―11. Thus, the law common to Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

27. Hon‘ble Apex Court in judgment cited as Queen’s Educational Society vs. CIT – (2015) 372 ITR 699 (SC) explained the provisions contained u/s 10(23C)(iiiad) & (vi) as under :- ―11. Thus, the law common to Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

27. Hon‘ble Apex Court in judgment cited as Queen’s Educational Society vs. CIT – (2015) 372 ITR 699 (SC) explained the provisions contained u/s 10(23C)(iiiad) & (vi) as under :- ―11. Thus, the law common to Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

27. Hon‘ble Apex Court in judgment cited as Queen’s Educational Society vs. CIT – (2015) 372 ITR 699 (SC) explained the provisions contained u/s 10(23C)(iiiad) & (vi) as under :- ―11. Thus, the law common to Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

27. Hon‘ble Apex Court in judgment cited as Queen’s Educational Society vs. CIT – (2015) 372 ITR 699 (SC) explained the provisions contained u/s 10(23C)(iiiad) & (vi) as under :- ―11. Thus, the law common to Section 10(23C) (iiiad) and (vi) maybe summed up as follows: :- 17 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

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

In the result, both appeals of the assessee are dismissed

charitable purpose and development of education. Further, we are also unable to see any details or documents or trust deeds or utilisation of money by the donee to substantiate the explanation of the assessee-donor enabling the assessee-trust to get the benefit of proposition rendered by the Hon’ble High Courts, coordinate benches of the Tribunal and CBDT instruction

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

In the result, both appeals of the assessee are dismissed

charitable purpose and development of education. Further, we are also unable to see any details or documents or trust deeds or utilisation of money by the donee to substantiate the explanation of the assessee-donor enabling the assessee-trust to get the benefit of proposition rendered by the Hon’ble High Courts, coordinate benches of the Tribunal and CBDT instruction

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:

trust and he may also make such inquiries as he may deem necessary for the said purpose. The section does not mandate anything beyond this. In the above context, it is firstly stated that following the prescribed guidelines as laid in section 12AA of the Act r.w.Rule 17A, the appellant applied for registration u/s.12A(1) of the Act with

KALINGA RELIEF & CHARITABLE TRUST,BHUBANESWAR vs. JCIT, BHUBANESWAR

In the result, appeal filed by the revenue is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year :2011-12

charitable or religious purposes in subsequent year in which adjustment has been made having regard to the benevolent provisions contained in section 11 of the Act and that such adjustment will have to be excluded from the income of the Trust u/s 11(1) (a) of the Act. 21. We, therefore, find that the order

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

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

charitable purpose the aggregate sum of Rs. 1.70.369. Leaving a balance of Rs. 87,910. The question is whether the assessee is entitled to accumulate twenty five percent of Rs. 2.57,376 contends, or twenty five percent of Rs. 87,010 as the revenue appeared to contend. 2. Considering the facts of the case and ratio laid down

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

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

charitable purpose the aggregate sum of Rs. 1.70.369. Leaving a balance of Rs. 87,910. The question is whether the assessee is entitled to accumulate twenty five percent of Rs. 2.57,376 contends, or twenty five percent of Rs. 87,010 as the revenue appeared to contend. 2. Considering the facts of the case and ratio laid down