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

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

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

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 A/c Revenue Expenditure (a) 2,11,78,99,644 2,12,95,68,377 2,39,41,39,182 Finance and Misc Expenditure 1,15,86,87,910 90,85,05,584 1

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

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

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 A/c Revenue Expenditure (a) 2,11,78,99,644 2,12,95,68,377 2,39,41,39,182 Finance and Misc Expenditure 1,15,86,87,910 90,85,05,584 1

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

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

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 A/c Revenue Expenditure (a) 2,11,78,99,644 2,12,95,68,377 2,39,41,39,182 Finance and Misc Expenditure 1,15,86,87,910 90,85,05,584 1

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 :

37(1) of the Act which was amended in respect of CSR expenses by the Finance Act, 2014 w.e.f. 01.04.2015. Accordingly, the AO disallowed the entire expenses incurred towards corporate social expenses of Rs.61.30 crores and added the same to the total income of the assessee. 7. Further on scrutiny of accounts, the AO noticed that the Central Mine Planning

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

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

trust or venture capital company or venture capital fund is assessable, without giving effect to the provisions of section 10, exceeds the maximum amount which is not chargeable to income-tax, furnish a return of such income of the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars

ODISHA INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION(IDCO),BHUBANESWAR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE-4(1), BHUBANESWAR, BHUBANESWAR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील सं/Ita No.365/Ctk/2024 (िनधा"रण वष" / Assessment Year : 2015-2016) M/S Odisha Industrial Infrastructure Vs Dcit, Circle-4(1), Bhubaneswar Development Corporation, Idco Tower, Janpath, Bhubaneswar Pan No. : Aaaat 2619 K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri Bibekananda Mohanty, Ca राज"व क" ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 12/11/2024 घोषणा क" तारीख/Date Of Pronouncement : 12/11/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 25.05.2023, Passed In Appeal No.Cit(A), Bhubaneswar-2/10971/2017-18 Vide Din & Order No.Itba/Nfac/S/250/2023-24/1053183739(1) For The Assessment Year 2015-2016. 2. On Perusal Of The Appeal Record, We Found That The Appeal Of The Assessee Has Been Filed Belatedly By 409 Days. In This Regard, The Assessee Has Filed Condonation Application Along With Affidavit Stating Sufficient Reasons For Delay In Filing The Present Appeal. The Contents Of The Affidavit Filed By The Assessee Are As Under :-

Charitable activities as "CSR" will not dis-entitle a non- company to claim the expenditure. The learned assessing officer mis-interpreted the provisions of the Act and disallowed the expenses and so also the Honourable First Appellate Authority who also agreed with the views and for this reason, the addition needs to be deleted. 3. The learned assessing officer without