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 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 the Trustees have the power and authority

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 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 the Trustees have the power and authority

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 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 the Trustees have the power and authority

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 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 the Trustees have the power and authority

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 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 the Trustees have the power and authority

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 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 the Trustees have the power and authority

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 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 the Trustees have the power and authority

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 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 the Trustees have the power and authority

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 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 the Trustees have the power and authority

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 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 the Trustees have the power and authority

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 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 the Trustees have the power and authority

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 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 the Trustees have the power and authority

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.

38 are being made in computing the income chargeable under the head "profits and gains of business or profession" under Section 28. The exception in Section 40 is carved out, only for the purpose of Section 28 and not for computing the exemption of income of a charitable trust

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

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

section 11 that income derived from property held under trust wholly for charitable purposes of 10 ITA Nos.208-210/CTK/2024 religious purposes shall not be included in the total income to the extent to which it is applied for such purposes in India and where it is accumulated for such application to the extent whichever is higher. The exemption of accumulated income

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

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

section 11 that income derived from property held under trust wholly for charitable purposes of 10 ITA Nos.208-210/CTK/2024 religious purposes shall not be included in the total income to the extent to which it is applied for such purposes in India and where it is accumulated for such application to the extent whichever is higher. The exemption of accumulated income

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

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

section 11 that income derived from property held under trust wholly for charitable purposes of 10 ITA Nos.208-210/CTK/2024 religious purposes shall not be included in the total income to the extent to which it is applied for such purposes in India and where it is accumulated for such application to the extent whichever is higher. The exemption of accumulated income

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. which has been passed against the assessment order u/s 144 of the Act, dated 18.12.2018. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. That, the Ld. Commissioner of Income Tax (Appeals) committed an error of law in not allowing the expenditure of ₹ 2,38,55,184 incurred for running

ODISHA SPORTS DEVELOPMENT AND PROMOTION COMPANY,BHUBANESWAR vs. DCIT, EXEMPTION WARD, JEYPORE

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.496-498/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2015-16, 2016-17 & 2017-18) Odisha Sports Development & Vs Dcit, Exemption Ward, Promotion Company, Bhubaneswar Western Stand, Kalinga Stadium Bhubaneswar, Odisha Pan No. :Aabco 9237 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.R.Mohanty, Advocate राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated All Dated 30.09.2024, Passed In Itba/Nfac/S/250/2024- 25/1069244316(1), Itba/Nfac/S/250/2024-25/1069244321(1) & Itba/Nfac/S/250/2024-25/1069244327(1) For The Assessment Year 2015-2016, 2016-2017 & 2017-2018. 2. Shri P.R.Mohanty, Fca Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. It Was Submitted By Ld Ar Of The Assessee That The Assessee Is A Company Promoted By The Government Of Odisha. It Was The Submission That The Company’S Accounts Were Audited By Statutory Auditors. It Was The 2

section 11 was exercised and consequently, form-9A (Copy Enclosed) was filed. It may be seen from the subsequent year account i.e AY 2017-18 that we have spent expenses in excess of income by Rs.3,30,06,672/- indicating that money set apart was spent in the subsequent year. (Copy of audited P& L Attached). As during the subsequent