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

In the result, both appeals of the assessee are dismissed

Charitable Trust v. DIT(Exemp.) (2008 297 ITR 66(Del.) wherein the Hon'ble Court held: "6. The basic requirement for the availability for exemption under. sections 11 and 12 of the Act is that if any money is lent to an interested party as defined in section 13 (3

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) as it stood at the relevant time clearly shows that out of the total income accruing to a trust in the previous year from property held by it wholly for charitable or religious purposes, to the extent the income is applied for such religious or charitable purpose, the same will

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) as it stood at the relevant time clearly shows that out of the total income accruing to a trust in the previous year from property held by it wholly for charitable or religious purposes, to the extent the income is applied for such religious or charitable purpose, the same will

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) as it stood at the relevant time clearly shows that out of the total income accruing to a trust in the previous year from property held by it wholly for charitable or religious purposes, to the extent the income is applied for such religious or charitable purpose, the same will

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:-

3. Both questions are arising out of same issue. Such issue arises in following background: 4. Respondent-assessee is a Public Charitable Trust. For the assessment year 2008-09, the assessee had filed the return of income claiming deduction of a sum of Rs. 3.60 crores under section

MAA JAGAT JANANI SEVA TRUST,NAMBIRA vs. CIT (EXEMPTION), HYDERABAD

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2023-24 Maa Maa Jagat Jagat Janani Janani Seva Seva Vs. Cit (E), Hyderabad Cit (E), Hyderabad Trust, At- -Nambira, Po: Bamebari, Ps: Joda, Dist: Bamebari, Ps: Joda, Dist: Keonjhar Pan/Gir No Pan/Gir No.Aadtm 1575 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, P.K.Mishra, Adv Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 16/0 07/2024 Date Of Pronouncement : 16/0 /07/2024

3) of section 143 for any previous year; or c) Such case has been selected in accordance with the risk management strategy, formulated by the Board from time to time, for any previous year; The Principal Commissioner or Commissioner shall— i. call for such documents or information from the trust or institution, or make such inquiry as he thinks necessary

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

3) Sukanti +3 Degree college which are separately approved by the appropriate authorities. As per the norms of the approving authorities, the assessee has to maintain separate set of accounts and infrastructure like laboratory, I.T.A. No.: 51/CTK/2025 Assessment Year: 2016-17 Sukanti Educational and Charitable Trust. library, staffs etc. As per the norms, the assessee maintains separate set of books

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 in nature. In view of the facts stated above, the assessee trust does not qualify for exemptions available under the Income tax Act and do not entitle for Registration u/s 12AAofthe Income tax Act, 1961. Section 12AB(4) explicitly provides as under: 4) Where registration or provisional registration of a trust or an institution has been grant* ' clause

SAINT XAVIER EDUCATIONAL & CHARITABLE TRUST,BHUBANESWAR vs. ITO(EXEMPTION) WARD, BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.405 & 406 /Ctk/2024 Assessment Year Assessment Years : 2017-18 & 2021-202 2022 Saint Xavier Educational & Saint Xavier Educational & Vs. Ito (Exemption) Ito (Exemption) Charitable Trust, Plot No.12, Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar Pan/Gir No. No.Aaits 4367 A (Appellant (Appellant) .. ( Respondent Respondent)

Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar PAN/GIR No. No.AAITS 4367 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Brajabandhu Bihari, Adv , Adv Revenue by : Shri Saroj Kumar Dubey, CIT DR : Shri Saroj Kumar Dubey, CIT DR and Charan Dass, Sr DR Date of Hearing : 04/12/20 2024 Date of Pronouncement : 04/12/20

SAINT XAVIER EDUCATIONAL & CHARITABLE TRUST,BHUBANESWAR vs. ITO(EXEMPTION) WARD,, BHUANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.405 & 406 /Ctk/2024 Assessment Year Assessment Years : 2017-18 & 2021-202 2022 Saint Xavier Educational & Saint Xavier Educational & Vs. Ito (Exemption) Ito (Exemption) Charitable Trust, Plot No.12, Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar Pan/Gir No. No.Aaits 4367 A (Appellant (Appellant) .. ( Respondent Respondent)

Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar PAN/GIR No. No.AAITS 4367 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Brajabandhu Bihari, Adv , Adv Revenue by : Shri Saroj Kumar Dubey, CIT DR : Shri Saroj Kumar Dubey, CIT DR and Charan Dass, Sr DR Date of Hearing : 04/12/20 2024 Date of Pronouncement : 04/12/20

ABHISEK EDUCATIONAL AND CHARITABLE TRUST,BHUBANESWAR vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR, PRATYAKSHA KAR BHAWAN,

In the result, appeal of the assessee stands partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2017-18 Abhisek Abhisek Educational Educational & And Vs. Income Income Tax Tax Officer, Officer, Charitable Trust, Mig Charitable Trust, Mig-B-18, Exemption Exemption Ward, Ward, Nayapalli, Bhubaneswar Nayapalli, Bhubaneswar Bhubaneswar. Pan/Gir No. No.Aacta 5203 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.C.Jena,Ca Revenue By : Shri Charan Dass, Sr Dr , Sr Dr Date Of Hearing : 19/11/20 2024 Date Of Pronouncement : 19/11/20 024 O R D E R Per Bench

Charitable Trust, MIG-B-18, Exemption Exemption Ward, Ward, Nayapalli, Bhubaneswar Nayapalli, Bhubaneswar Bhubaneswar. PAN/GIR No. No.AACTA 5203 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri K.C.Jena,CA Revenue by : Shri Charan Dass, Sr DR , Sr DR Date of Hearing : 19/11/20 2024 Date of Pronouncement : 19/11/20 024 O R D E R Per Bench This is an This

BHARATIYA SIKSHYA BIKASHA SANSTHANA,BERHAMPUR vs. ITO, EXEMPTION WARD

In the result, appeal of the assessee stands partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year :2021-22 Bharatiya Sikshya Bikasha Bharatiya Sikshya Bikasha Vs. Income Income Tax Tax Officer, Officer, Sansthana , (Exemption),Berhampur Berhampur Siddhartha Nagar 1St Line Siddhartha Nagar 1 Po Po : : Banthapali Banthapali, Puruna Berhampur, B.O : Berhampur Sadar, B.O : Berhampur Sadar, Ganjam , 760002 Ganjam , 760002 Pan/Gir No. No. Aactb 4047N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Radha Krishna Sahu, Radha Krishna Sahu, Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024 O R D E R Per Bench This Is An This Is An Appeal Filed By The Assessee Against The Order Ainst The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 30.8.2024 In Appeal No.Cit(A), Cit(A),Nfac/2020- 21/10291247 For The Ass For The Assessment Year 2021-22. 2. Shri Radha Kr Radha Krishna Sahu, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri S.C.Mohanty, Sr. , Sr. Dr Appeared For The Revenue.

3. That the CIT(A) is unjustified by upholding the order passed u/s.143(1) by disallowing the expenses of Rs.54,76,336/- without considering the details of expenses reported by the assessee in Form ITR-7. 4) That for the said AY Form 10B was filed belatedly along with the return on 23.2.2022 and as such same should have been

MODERN ENGLISH SCHOOL EDUCATION SOCIETY,KORAPUT vs. ITO (EXEMPTION WARD), BERHAMPUR

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

Bench: Before Shri George Mathan, Judicialassessment Year : 2015-16 Modern Modern English English School School Vs. Ito (Exemption Ward) Ito (Exemption Ward) Education Education Society, Society, Berhampur Berhampur Parabeda, Parabeda, Jeypore, Jeypore, Dist: Dist: Koraput Pan/Gir No. Pan/Gir No.Aacam 7223 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri P.K.Mishra, Adv/Kailash Panigrahi, Ca P.K.Mishra, Adv/Kailash Panigrahi, Ca Revenue By : Shri S.C.Mohanty, Sr Dr S.C.Mohanty, Sr Dr Date Of Hearing : 18 /0 04/2023 Date Of Pronouncement : 18 /0 /04/2023 O R D E R

charitable in nature during the relevant financial year. When Section 12A of the Act was amended by introducing new provisos to sub-section (2) of Section 12A by Finance Act, 2014 with effect from 01.10.2014, the assessment orders Asst. Year 2011-12 passed by the assessing officer in respect of the present assessee were pending in appeal before the first

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

In the result, appeal of the assessee is allowed

3)(2), Ahmedabad itself was null and void, the same could not be the subject matter of revision under section 263 of the Act. In the result, we are Shri Jignesh Lilachand Shah vs. Pr. CIT allowing the appeal of the assessee on the ground of jurisdiction itself. We are accordingly not separately adjudicating into the merits of the case

JOHARIMAL HIGH SCHOOL,CUTTACK vs. ITO EXEMPTION, CUTTACK

In the result, appeal of the assessee is allowed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2018-19 Joharimal High School, Joharimal High School, Vs. Ito (Exemptions), Ito (Exemptions), Ganesh Ganesh Ghat, Ghat, Po: Po: Cuttack Chandinchowk, Cuttack Chandinchowk, Cuttack Pan/Gir No. No.Aaatj 3292 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : Shri P.K.Mishra & R.K.Jhunjhunwala P.K.Mishra & R.K.Jhunjhunwala, Ars Revenue By : Shri Sovesh Chandra Mohanty, Chandra Mohanty, (Dr) Date Of Hearing : 2/3/ 20 / 2022 Date Of Pronouncement : 09/ /3/2022 O R D E R Per C.M.Garg G, Jm

3. Facts of the case are that the assessee is a charitable trust running a school since 1982. The assessee trust filed its return of income on 27.10.2018 showing an income of Rs.18,12,685/- being interest from bank and I.T.return, thereby claiming exemption of Rs.24,30,289/- u/s.10(23c)(iiad) i.e. excess of gross receipts of Rs.97

SRI GURU NANAK DEV JI RELIGIOUS AND CHARITABLE TRUST,PURI vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION), HYDERABAD

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

Bench: Him & Thereafter Passed An Adverse Order Rejecting The Application For Registration U/S 80G Of The Act.

Charitable Trust submitted partial information to these queries only. The Ld. CIT(E) examined the material before him and thereafter passed an adverse order rejecting the application for registration u/s 80G of the Act. 2. Aggrieved with this action, the assessee has approached the ITAT with the following grounds: “1. That the Ld. Commissioner of Income Tax (Exemptions) erred

BHARATIYA SIKSHYA BIKASHA SANSTHANA,BERHAMPUR vs. ITO, BERHAMPUR

In the result, appeal of the assessee stands partly allowed for statistical purposes

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year :2018-19 Bharatiya Sikshya Bikasha Bharatiya Sikshya Bikasha Vs. Income Income Tax Tax Officer, Officer, Sansthana , Berhampur Siddhartha Nagar 1St Line Siddhartha Nagar 1 Po Po : : Banthapali Banthapali, Puruna Berhampur, B.O : Berhampur Sadar, B.O : Berhampur Sadar, Ganjam , 760002 Ganjam , 760002 Pan/Gir No. No. Aactb 4047N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Radha Krishna Sahu, Radha Krishna Sahu, Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024 O R D E R Per Bench This Is An This Is An Appeal Filed By The Assessee Against The Order Of The Ld Ainst The Order Of The Ld Addl/Jcit(A)-10 10 Mumbai Mumbai, Dated 14.10.2024 .10.2024 In In Appeal Appeal No.Cit(A), No. Bhubaneswar-1/100 1/10077/2020-21 For The Assessment Year 2018 2018-19. 2. Shri Radha Kr Radha Krishna Sahu, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri S.C.Mohanty, Sr. , Sr. Dr Appeared For The Revenue.

3) That at one stage the first appellate authority dismissed the appeal and at the same time he directed the AO to allow the expenses which were wholly and exclusively incurred and the appellant was also required to produce necessary evidences before the AO. Thus, this being a contradictory order has no leg to stand. 4) Mere because form

NAITIK EDUCATIONAL AND CHARITABLE TRUST,BHAWANIPATNA vs. INCOME TAX OFFICER, EXEMPTION WARD, SAMBALPUR

In the result, appeal of the assessee is allowed

charitable trust. The CPC issued an intimation under section 143(1) of the Act, denying exemption under section 11 and taxing the entire gross receipts. This was confirmed by the CIT(A). The assessee appealed this order.", "held": "The Tribunal held that taxing the entire gross receipts under section 143(1) by denying exemption under section 11 was beyond

PURI ROTARY CHARITABLE TRUST,PURI vs. COMMISSIONER-OF-INCOME TAX(EXEMPTION),, HYDERABAD

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. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. That the Ld. Commissioner of Income Tax (Exemptions) erred in law and on facts in rejecting the application for registration under Section 80G of the Income Tax Act 1961 without providing a speaking order, despite the appellant fulfilling all statutory requirements