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 are satisfied. Reliance in this regard is placed on the following judicial pronouncements: • The Hon'ble Supreme Court of lndia in the case of CIT vs. Bar Council of Maharashtra, [1981]130 ITR 28 (SC). :- 44 -: 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

section are satisfied. Reliance in this regard is placed on the following judicial pronouncements: • The Hon'ble Supreme Court of lndia in the case of CIT vs. Bar Council of Maharashtra, [1981]130 ITR 28 (SC). :- 44 -: 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

section are satisfied. Reliance in this regard is placed on the following judicial pronouncements: • The Hon'ble Supreme Court of lndia in the case of CIT vs. Bar Council of Maharashtra, [1981]130 ITR 28 (SC). :- 44 -: 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

section are satisfied. Reliance in this regard is placed on the following judicial pronouncements: • The Hon'ble Supreme Court of lndia in the case of CIT vs. Bar Council of Maharashtra, [1981]130 ITR 28 (SC). :- 44 -: 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

section are satisfied. Reliance in this regard is placed on the following judicial pronouncements: • The Hon'ble Supreme Court of lndia in the case of CIT vs. Bar Council of Maharashtra, [1981]130 ITR 28 (SC). :- 44 -: 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

section are satisfied. Reliance in this regard is placed on the following judicial pronouncements: • The Hon'ble Supreme Court of lndia in the case of CIT vs. Bar Council of Maharashtra, [1981]130 ITR 28 (SC). :- 44 -: 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

section are satisfied. Reliance in this regard is placed on the following judicial pronouncements: • The Hon'ble Supreme Court of lndia in the case of CIT vs. Bar Council of Maharashtra, [1981]130 ITR 28 (SC). :- 44 -: 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

section are satisfied. Reliance in this regard is placed on the following judicial pronouncements: • The Hon'ble Supreme Court of lndia in the case of CIT vs. Bar Council of Maharashtra, [1981]130 ITR 28 (SC). :- 44 -: 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

section are satisfied. Reliance in this regard is placed on the following judicial pronouncements: • The Hon'ble Supreme Court of lndia in the case of CIT vs. Bar Council of Maharashtra, [1981]130 ITR 28 (SC). :- 44 -: 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

section are satisfied. Reliance in this regard is placed on the following judicial pronouncements: • The Hon'ble Supreme Court of lndia in the case of CIT vs. Bar Council of Maharashtra, [1981]130 ITR 28 (SC). :- 44 -: 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

section are satisfied. Reliance in this regard is placed on the following judicial pronouncements: • The Hon'ble Supreme Court of lndia in the case of CIT vs. Bar Council of Maharashtra, [1981]130 ITR 28 (SC). :- 44 -: 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

section are satisfied. Reliance in this regard is placed on the following judicial pronouncements: • The Hon'ble Supreme Court of lndia in the case of CIT vs. Bar Council of Maharashtra, [1981]130 ITR 28 (SC). :- 44 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust

REGIONAL COLLEGE OF ENGINEERING & MANAGEMENT,BHUBANESWAR vs. ITO, WARD-2(2), BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.94/Ctk/2016 (नििाारण वषा / Assessment Year :2008-2009 Regional College Of Engineering & Vs. Ito Ward-2(2), Bhubaneswar Management, Plot No.18, Sector-A, Zone-B, Mancheswar Industrial Estate, Bhubaneswar-751010 Pan No. : Aaaar 1386 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Subhendu Datta, Dr सुनवाई की तारीख / Date Of Hearing : 20/08/2020 घोषणा की तारीख/Date Of Pronouncement : 21/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-3, Bhubaneswar, Dated 28.12.2015 For The Assessment Year 2008-2009, On The Following Grounds Of Appeal :- 1. That, The Learned Cit (A) Has Committed Serious Error In Not Allowing The Appeal Of The Appellant Against The Order Of The Learned Ao Passed U/S 154 Of The Income Tax Act Dated 15.10.2014 . 2. That, The Learned Cit (A) Has Committed Serious Error In Not Accepting That The Denial Of "Emption To A Charitable Trust Granted Registration U/S 12Aa Of The Income Tax Act Is A Mistake Apparent From Record As Envisaged U/S 154 Of The Income Tax Act, 1961. 3. That, The Learned Cit (A) Has Committed Serious Error In Holding That The Mistake Of Disallowance For Violation Of Provision Of Section 40(A)(Ia) Of The Income Tax Act Is Not A Mistake Apparent From Record In The Case Of A Charitable Trust Registered U/S 12Aa Of The Income Tax Act.

trust under Section 11. The disallowance made under Section 40(a) will only go to enhance the business profit of an assessee whose income is assessable under section 28 and not otherwise. Hence, provisions of section 40(a) are not applicable in case of charitable

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

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

28,847 76,70,02,487 (7,38,48,052) Application (B-A) The assessee humbly request your goodself to consider the revised computation furnished at this stage and oblige. On a perusal of the above revised computation prepared in accordance with the provisions of section 11(1)(a) of the Act, it may kindly be noted that there

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

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

28,847 76,70,02,487 (7,38,48,052) Application (B-A) The assessee humbly request your goodself to consider the revised computation furnished at this stage and oblige. On a perusal of the above revised computation prepared in accordance with the provisions of section 11(1)(a) of the Act, it may kindly be noted that there

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

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

28,847 76,70,02,487 (7,38,48,052) Application (B-A) The assessee humbly request your goodself to consider the revised computation furnished at this stage and oblige. On a perusal of the above revised computation prepared in accordance with the provisions of section 11(1)(a) of the Act, it may kindly be noted that there

SUKANTI EDUCATIONAL AND CHARITABLE TRUST,SONEPUR vs. ITO,EXEMPTION WARD, SAMBALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Charitable Trust. ■ Similarly, the further reasoning offered by the Appellate Authority to affirm the order of the Assessing Authority is wholly erroneous and contrary to law. Merely because the assessee-society was the person running the institution, it did not cause any legal effect of depriving the benefit of section 10(23C)(iiiad) which was activity specific and had nothing

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

charitable and OF general public utility and on the same basis, he has granted registration u/s.12A of the Act to the appellant from the assessment years 1998-99 to 2008-09. The barriers created by the ld CIT(E) from 2009-2010 onwards , where he denied to continue the same registration is also not sustainable on this count that