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

In the result, both appeals of the assessee are dismissed

d) of the Act and the assessee is also not entitled for exemption u/s.11 & 12 of the Act. Therefore, the AO was right denying the exemption for both the assessment years. 17. Now, we proceed to adjudicate the issues, which was raised by the AO and confirmed by the CIT(A) for denying benefit of 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

27: The Permanent Trustees shall have the power to add, alter amend any of the clauses mentioned herein for the advantage/benefit of the society. “ 8. Moreover, as per the Trust Deed dated 19.11.1997, Dr. J. Surya Rao and his wife Smt. 1. Jayalakshmi have appointed themselves as the "Permanent Trustees" of the Trust. From the details furnished by the assessee

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: The Permanent Trustees shall have the power to add, alter amend any of the clauses mentioned herein for the advantage/benefit of the society. “ 8. Moreover, as per the Trust Deed dated 19.11.1997, Dr. J. Surya Rao and his wife Smt. 1. Jayalakshmi have appointed themselves as the "Permanent Trustees" of the Trust. From the details furnished by the assessee

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: The Permanent Trustees shall have the power to add, alter amend any of the clauses mentioned herein for the advantage/benefit of the society. “ 8. Moreover, as per the Trust Deed dated 19.11.1997, Dr. J. Surya Rao and his wife Smt. 1. Jayalakshmi have appointed themselves as the "Permanent Trustees" of the Trust. From the details furnished by the assessee

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: The Permanent Trustees shall have the power to add, alter amend any of the clauses mentioned herein for the advantage/benefit of the society. “ 8. Moreover, as per the Trust Deed dated 19.11.1997, Dr. J. Surya Rao and his wife Smt. 1. Jayalakshmi have appointed themselves as the "Permanent Trustees" of the Trust. From the details furnished by the assessee

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: The Permanent Trustees shall have the power to add, alter amend any of the clauses mentioned herein for the advantage/benefit of the society. “ 8. Moreover, as per the Trust Deed dated 19.11.1997, Dr. J. Surya Rao and his wife Smt. 1. Jayalakshmi have appointed themselves as the "Permanent Trustees" of the Trust. From the details furnished by the assessee

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: The Permanent Trustees shall have the power to add, alter amend any of the clauses mentioned herein for the advantage/benefit of the society. “ 8. Moreover, as per the Trust Deed dated 19.11.1997, Dr. J. Surya Rao and his wife Smt. 1. Jayalakshmi have appointed themselves as the "Permanent Trustees" of the Trust. From the details furnished by the assessee

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: The Permanent Trustees shall have the power to add, alter amend any of the clauses mentioned herein for the advantage/benefit of the society. “ 8. Moreover, as per the Trust Deed dated 19.11.1997, Dr. J. Surya Rao and his wife Smt. 1. Jayalakshmi have appointed themselves as the "Permanent Trustees" of the Trust. From the details furnished by the assessee

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: The Permanent Trustees shall have the power to add, alter amend any of the clauses mentioned herein for the advantage/benefit of the society. “ 8. Moreover, as per the Trust Deed dated 19.11.1997, Dr. J. Surya Rao and his wife Smt. 1. Jayalakshmi have appointed themselves as the "Permanent Trustees" of the Trust. From the details furnished by the assessee

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: The Permanent Trustees shall have the power to add, alter amend any of the clauses mentioned herein for the advantage/benefit of the society. “ 8. Moreover, as per the Trust Deed dated 19.11.1997, Dr. J. Surya Rao and his wife Smt. 1. Jayalakshmi have appointed themselves as the "Permanent Trustees" of the Trust. From the details furnished by the assessee

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: The Permanent Trustees shall have the power to add, alter amend any of the clauses mentioned herein for the advantage/benefit of the society. “ 8. Moreover, as per the Trust Deed dated 19.11.1997, Dr. J. Surya Rao and his wife Smt. 1. Jayalakshmi have appointed themselves as the "Permanent Trustees" of the Trust. From the details furnished by the assessee

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: The Permanent Trustees shall have the power to add, alter amend any of the clauses mentioned herein for the advantage/benefit of the society. “ 8. Moreover, as per the Trust Deed dated 19.11.1997, Dr. J. Surya Rao and his wife Smt. 1. Jayalakshmi have appointed themselves as the "Permanent Trustees" of the Trust. From the details furnished by the assessee

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: The Permanent Trustees shall have the power to add, alter amend any of the clauses mentioned herein for the advantage/benefit of the society. “ 8. Moreover, as per the Trust Deed dated 19.11.1997, Dr. J. Surya Rao and his wife Smt. 1. Jayalakshmi have appointed themselves as the "Permanent Trustees" of the Trust. From the details furnished by the assessee

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: The Permanent Trustees shall have the power to add, alter amend any of the clauses mentioned herein for the advantage/benefit of the society. “ 8. Moreover, as per the Trust Deed dated 19.11.1997, Dr. J. Surya Rao and his wife Smt. 1. Jayalakshmi have appointed themselves as the "Permanent Trustees" of the Trust. From the details furnished by the assessee

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: The Permanent Trustees shall have the power to add, alter amend any of the clauses mentioned herein for the advantage/benefit of the society. “ 8. Moreover, as per the Trust Deed dated 19.11.1997, Dr. J. Surya Rao and his wife Smt. 1. Jayalakshmi have appointed themselves as the "Permanent Trustees" of the Trust. From the details furnished by the assessee

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

ORISSA OLYMPIC ASSOCIATION,CUTTACK vs. CIT(EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2009-2010

D E R Per C.M.Garg,JM This is an appeal filed by the assessee against the order of the CIT(E) Hyderabad, Bhubaneswar for the assessment year 2009-2010 . 2. The grounds of appeal raised by the assessee are as under: “ 1) That the order passed by the Ld. CIT(E) is arbitrary, erroneous, without proper reasons

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

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

D E R आदेश आदेश Per Bench : These three appeals are filed by the assessee against the separate orders of the ld. PCIT, Bhubaneswar-1, all dated 30.03.2024, for the assessment years 2003-2004, 2004-2005 & 2005-2006, respectively. 2. Similar and identical grounds have been raised by the assessee in all the appeals. Therefore, for the sake of convenience

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

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

D E R आदेश आदेश Per Bench : These three appeals are filed by the assessee against the separate orders of the ld. PCIT, Bhubaneswar-1, all dated 30.03.2024, for the assessment years 2003-2004, 2004-2005 & 2005-2006, respectively. 2. Similar and identical grounds have been raised by the assessee in all the appeals. Therefore, for the sake of convenience