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

32 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 7.9 Mr. Goutham’s concluding argument sought to highlight the fact that the assessee’s have paid rent as well to its twin trustees in the impugned AYs which deserves to be taken as an undue benefit. The said rental payments are found @ Rs. 1.87 per sq.ft. and much

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

32 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 7.9 Mr. Goutham’s concluding argument sought to highlight the fact that the assessee’s have paid rent as well to its twin trustees in the impugned AYs which deserves to be taken as an undue benefit. The said rental payments are found @ Rs. 1.87 per sq.ft. and much

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

32 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 7.9 Mr. Goutham’s concluding argument sought to highlight the fact that the assessee’s have paid rent as well to its twin trustees in the impugned AYs which deserves to be taken as an undue benefit. The said rental payments are found @ Rs. 1.87 per sq.ft. and much

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

32 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 7.9 Mr. Goutham’s concluding argument sought to highlight the fact that the assessee’s have paid rent as well to its twin trustees in the impugned AYs which deserves to be taken as an undue benefit. The said rental payments are found @ Rs. 1.87 per sq.ft. and much

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

32 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 7.9 Mr. Goutham’s concluding argument sought to highlight the fact that the assessee’s have paid rent as well to its twin trustees in the impugned AYs which deserves to be taken as an undue benefit. The said rental payments are found @ Rs. 1.87 per sq.ft. and much

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

32 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 7.9 Mr. Goutham’s concluding argument sought to highlight the fact that the assessee’s have paid rent as well to its twin trustees in the impugned AYs which deserves to be taken as an undue benefit. The said rental payments are found @ Rs. 1.87 per sq.ft. and much

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

32 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 7.9 Mr. Goutham’s concluding argument sought to highlight the fact that the assessee’s have paid rent as well to its twin trustees in the impugned AYs which deserves to be taken as an undue benefit. The said rental payments are found @ Rs. 1.87 per sq.ft. and much

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

32 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 7.9 Mr. Goutham’s concluding argument sought to highlight the fact that the assessee’s have paid rent as well to its twin trustees in the impugned AYs which deserves to be taken as an undue benefit. The said rental payments are found @ Rs. 1.87 per sq.ft. and much

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

32 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 7.9 Mr. Goutham’s concluding argument sought to highlight the fact that the assessee’s have paid rent as well to its twin trustees in the impugned AYs which deserves to be taken as an undue benefit. The said rental payments are found @ Rs. 1.87 per sq.ft. and much

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

32 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 7.9 Mr. Goutham’s concluding argument sought to highlight the fact that the assessee’s have paid rent as well to its twin trustees in the impugned AYs which deserves to be taken as an undue benefit. The said rental payments are found @ Rs. 1.87 per sq.ft. and much

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

32 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 7.9 Mr. Goutham’s concluding argument sought to highlight the fact that the assessee’s have paid rent as well to its twin trustees in the impugned AYs which deserves to be taken as an undue benefit. The said rental payments are found @ Rs. 1.87 per sq.ft. and much

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

32 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 7.9 Mr. Goutham’s concluding argument sought to highlight the fact that the assessee’s have paid rent as well to its twin trustees in the impugned AYs which deserves to be taken as an undue benefit. The said rental payments are found @ Rs. 1.87 per sq.ft. and much

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:

32 & 33/Kol/2017 held that: “10. The propositions of law laid down in the above case laws demonstrate that the Id. CIT(Exemptions) can refuse the registration of a trust of institution u/s 12AA of the Act only when (a) he should be satisfied that the objects of the trust or institution are not charitable in nature or he finds that

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

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

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 :

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

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

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

32,347 64,72,83,050 74,34,65,926 2. 11(1)(a) (c) Balance amount required to be 3. applied towards objects of the 3,45,57,16,630 3,66,79,37,284 4,21,29,73,580 Trust (a+b+c) (A) 16 ITA Nos.208-210/CTK/2024 APPLICATION OF FUNDS Revenue Expenditure/ Application as per Income and Expenditure

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

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

32,347 64,72,83,050 74,34,65,926 2. 11(1)(a) (c) Balance amount required to be 3. applied towards objects of the 3,45,57,16,630 3,66,79,37,284 4,21,29,73,580 Trust (a+b+c) (A) 16 ITA Nos.208-210/CTK/2024 APPLICATION OF FUNDS Revenue Expenditure/ Application as per Income and Expenditure

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

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

32,347 64,72,83,050 74,34,65,926 2. 11(1)(a) (c) Balance amount required to be 3. applied towards objects of the 3,45,57,16,630 3,66,79,37,284 4,21,29,73,580 Trust (a+b+c) (A) 16 ITA Nos.208-210/CTK/2024 APPLICATION OF FUNDS Revenue Expenditure/ Application as per Income and Expenditure

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

section 32, it was compulsorily incumbent upon the Assessing Officer to allow the depreciation. It was the further submission that as the assessee is registered under “The Charitable Religious Trust