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20 results for “charitable trust”+ Section 27(2)(j)clear

Sorted by relevance

Karnataka470Delhi279Mumbai180Chennai113Bangalore84Kolkata45Jaipur43Hyderabad39Chandigarh34Ahmedabad31Lucknow24Cochin22Cuttack20Allahabad19Calcutta19Amritsar19Nagpur17Telangana16Agra12Pune11SC11Indore8Rajkot6Kerala5Raipur5Varanasi4Patna4Punjab & Haryana3Rajasthan3Jodhpur2Andhra Pradesh2Surat1T.S. THAKUR ROHINTON FALI NARIMAN1Orissa1

Key Topics

Section 1042Charitable Trust17Section 12A5Addition to Income5Section 273Penalty3Section 14A2Section 372

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

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

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, Berahampur

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: Disposed
ITAT Cuttack
15 Feb 2021
AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

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, Berahampur

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

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, Berahampur

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

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, Berahampur

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

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

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, Berahampur

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

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

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, Berahampur

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

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, Berahampur

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

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

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, Berahampur

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

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, Berahampur

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

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

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, Berahampur

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

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, Berahampur

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

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, Berahampur

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

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, Berahampur

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

Appeals are allowed in above terms

ITA 261/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

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, Berahampur

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

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

ITA 210/CTK/2016[2011-12]Status: DisposedITAT Cuttack26 Dec 2017AY 2011-12

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:

For Appellant: Shri S.K.Tulsiyan & D.Das, ARFor Respondent: Shri Saad Kidwai, CITDR
Section 120Section 12ASection 254(2)

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

MAHANADI COALFIELDS LTD.,SAMBALPUR vs. DCIT, CIRCLE-2(1), SAMBALPUR

In the result, appeal of the assessee is partly allowed for

ITA 174/CTK/2018[2015-16]Status: DisposedITAT Cuttack05 Jun 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.174/Ctk/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./Pan No. : Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri S.S.Podar, Ca राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr सुनवाई की तारीख / Date Of Hearing : 15/01/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

For Appellant: Shri S.S.Podar, CAFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(3)Section 14ASection 32Section 35ESection 37Section 37(1)

Charitable Trust Fund IR 252 indeed a bonafide assessee should not be precluded from switching over to another system of accounting which he find convenient and which would reflect real Income. g) Method must be applied consistently: No particular basis of valuation is suitable for all types of business, but whatever the basis adopted, it should be applied consistently

STATE POLLUTION CONTROL BOARD ODISHA,BHUBANESWAR vs. ITO, WARAD 5(2), BHUBANESWAR, BHUBANESWAR

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

ITA 301/CTK/2024[2017-18]Status: DisposedITAT Cuttack24 Oct 2024AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

For Appellant: Shri S.K.Agrawalla, CA walla, CAFor Respondent: Shri Sanjay Kumar, CIT
Section 4

j) To evolve efficient methods of disposal of sewage and trade effluents on land, as are necessary on account of the predominant conditions of scant stream flows that do not provide for major part of the year the minimum degree of dilution; (k) To lay down standards of treatment sewage and trade effluents to discharged into any particular stream taking

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

In the result, appeals filed by the assessee stand allowed

ITA 78/CTK/2009[1985-86]Status: DisposedITAT Cuttack09 May 2022AY 1985-86

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

For Appellant: Shri S.K.Hota/Shri S.K,.AgarqwalFor Respondent: Shri S.C.Mohanty
Section 27

J. K. Charitable Trust v. WTO & Ors. 222 ITR 523 (All). 5. The order relied on by the learned AR follows the decision in the case of SSA's Emerald Meadows (SC, supra) rejecting the Revenue SLP, by a non-speaking order, against the Karnataka HC order holding no substantial question of law arising for determination following the same

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

In the result, appeals filed by the assessee stand allowed

ITA 80/CTK/2009[1993-94]Status: DisposedITAT Cuttack09 May 2022AY 1993-94

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

For Appellant: Shri S.K.Hota/Shri S.K,.AgarqwalFor Respondent: Shri S.C.Mohanty
Section 27

J. K. Charitable Trust v. WTO & Ors. 222 ITR 523 (All). 5. The order relied on by the learned AR follows the decision in the case of SSA's Emerald Meadows (SC, supra) rejecting the Revenue SLP, by a non-speaking order, against the Karnataka HC order holding no substantial question of law arising for determination following the same

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

In the result, appeals filed by the assessee stand allowed

ITA 79/CTK/2009[1989-90]Status: DisposedITAT Cuttack09 May 2022AY 1989-90

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

For Appellant: Shri S.K.Hota/Shri S.K,.AgarqwalFor Respondent: Shri S.C.Mohanty
Section 27

J. K. Charitable Trust v. WTO & Ors. 222 ITR 523 (All). 5. The order relied on by the learned AR follows the decision in the case of SSA's Emerald Meadows (SC, supra) rejecting the Revenue SLP, by a non-speaking order, against the Karnataka HC order holding no substantial question of law arising for determination following the same