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

4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively to carry out educational activities by amending the non-educational clauses existing in the original Trust Deed dated

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

4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively to carry out educational activities by amending the non-educational clauses existing in the original Trust Deed dated

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively to carry out educational activities by amending the non-educational clauses existing in the original Trust Deed dated

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

4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively to carry out educational activities by amending the non-educational clauses existing in the original Trust Deed dated

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively to carry out educational activities by amending the non-educational clauses existing in the original Trust Deed dated

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

4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively to carry out educational activities by amending the non-educational clauses existing in the original Trust Deed dated

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively to carry out educational activities by amending the non-educational clauses existing in the original Trust Deed dated

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

4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively to carry out educational activities by amending the non-educational clauses existing in the original Trust Deed dated

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

4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively to carry out educational activities by amending the non-educational clauses existing in the original Trust Deed dated

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively to carry out educational activities by amending the non-educational clauses existing in the original Trust Deed dated

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively to carry out educational activities by amending the non-educational clauses existing in the original Trust Deed dated

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

4 years' and providing a 'B. Tech' degree. 15. Perusal of the amended Trust Deed dated 26- 03-2012, available at pages 15 to 29 of the paper book, apparently goes to prove that post amendment, the assessee trust is engaged exclusively to carry out educational activities by amending the non-educational clauses existing in the original Trust Deed dated

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

In the result, both appeals of the assessee are dismissed

charitable objective clause and in pursuant to that the assessee trust is running colleges where seven professional/educational courses such as B. Tech, M.Tech, M.Pharma and taught to the students. Ld. AR submitted that the AO has made baseless formula and incorrect allegations to deny benefit of Section 11 of the Act to the assessee and for invoking provisions of Section

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

In the result, both appeals of the assessee are dismissed

charitable objective clause and in pursuant to that the assessee trust is running colleges where seven professional/educational courses such as B. Tech, M.Tech, M.Pharma and taught to the students. Ld. AR submitted that the AO has made baseless formula and incorrect allegations to deny benefit of Section 11 of the Act to the assessee and for invoking provisions of Section

ORISSA OLYMPIC ASSOCIATION,CUTTACK vs. CIT(EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2009-2010

4) of Section 12A of the Act. Sub-section (1) of Section 12AA provides that on receipt of an application for registration of a trust or institution made under clause (a) or (aa) or clause (ab), the Pr. Commissioner or Commissioner shall call for such documents or information from the trust or institution as he thinks necessary in order

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.

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. 2 4

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:-

Charitable or religious trust - Exemption of income from property held under (Accumulation of fund) - Assessment year 2008-09 - Whether lack of declaration in Form No. 10 regarding specific purpose for which funds were being accumulated by assessee-trust, would not be fatal to exemption claimed under section 11(2) - 4

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

4 | 12 Assessment Year : 2023-24 Explanation: For the purposes of this sub-section, the following shall mean “specified violation”,-- a) Where any income derived from property held under trust, wholly or in part for charitable