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

Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section 10(23C) approval. Next case law Allahabad Young Men’s Christian Association

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

Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section 10(23C) approval. Next case law Allahabad Young Men’s Christian Association

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section 10(23C) approval. Next case law Allahabad Young Men’s Christian Association

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section 10(23C) approval. Next case law Allahabad Young Men’s Christian Association

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

Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section 10(23C) approval. Next case law Allahabad Young Men’s Christian Association

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section 10(23C) approval. Next case law Allahabad Young Men’s Christian Association

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

Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section 10(23C) approval. Next case law Allahabad Young Men’s Christian Association

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section 10(23C) approval. Next case law Allahabad Young Men’s Christian Association

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

Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section 10(23C) approval. Next case law Allahabad Young Men’s Christian Association

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

Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section 10(23C) approval. Next case law Allahabad Young Men’s Christian Association

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section 10(23C) approval. Next case law Allahabad Young Men’s Christian Association

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

Charitable Trust, Berahampur trust deed also comprises of multiple clauses of carrying other than educational activity, their lordships hold that merely because one of the said clauses stipulated that the said assessee might also carry other business would not per se make it not entitled for getting section 10(23C) approval. Next case law Allahabad Young Men’s Christian Association

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

In the result, both appeals of the assessee are dismissed

Trust v. CIT [1987J 167 ITR 482 / 31 Taxman 399 (AP). In the instant case, the beneficiary is not covered by the list of persons mentioned in section 13 (3) of the Act. " The matter also came up before Hon'ble Delhi High Court in Kanahyalal Punj Charitable

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

In the result, both appeals of the assessee are dismissed

Trust v. CIT [1987J 167 ITR 482 / 31 Taxman 399 (AP). In the instant case, the beneficiary is not covered by the list of persons mentioned in section 13 (3) of the Act. " The matter also came up before Hon'ble Delhi High Court in Kanahyalal Punj Charitable

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

section 11 of the Act to the appellant. The Hon’ble Tribunal affirmed the order of the CIT(Appeals) directing A.O. to allow exemption u/s.11 and dismissed the appeal of the Revenue vide the above oder. For the previous year relevant to the A.Y. 2009-10, under consideration, the A.O. denied the exemption claimed u/s.ll in the year under consideration

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

section 11 of the Act to the appellant. The Hon’ble Tribunal affirmed the order of the CIT(Appeals) directing A.O. to allow exemption u/s.11 and dismissed the appeal of the Revenue vide the above oder. For the previous year relevant to the A.Y. 2009-10, under consideration, the A.O. denied the exemption claimed u/s.ll in the year under consideration

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

section 11 of the Act to the appellant. The Hon’ble Tribunal affirmed the order of the CIT(Appeals) directing A.O. to allow exemption u/s.11 and dismissed the appeal of the Revenue vide the above oder. For the previous year relevant to the A.Y. 2009-10, under consideration, the A.O. denied the exemption claimed u/s.ll in the year under consideration

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

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

Charitable Trust (1995) 129 CTR 205 and CIT vs. Programume for Community Organisation [2001] 116 Taxman 608 (SC). The original computation as per the revised return and revised computation filed before the learned PCIT is enclosed with the submissions. It was requested before the learned PCIT to consider the revised computation of income filed with the submissions