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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval u/s 10(23C) of the Act, who :- 4 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur advised to file appeals before the Tribunal, caused the impugned

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval u/s 10(23C) of the Act, who :- 4 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur advised to file appeals before the Tribunal, caused the impugned

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

3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval u/s 10(23C) of the Act, who :- 4 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur advised to file appeals before the Tribunal, caused the impugned

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval u/s 10(23C) of the Act, who :- 4 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur advised to file appeals before the Tribunal, caused the impugned

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval u/s 10(23C) of the Act, who :- 4 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur advised to file appeals before the Tribunal, caused the impugned

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

3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval u/s 10(23C) of the Act, who :- 4 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur advised to file appeals before the Tribunal, caused the impugned

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

3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval u/s 10(23C) of the Act, who :- 4 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur advised to file appeals before the Tribunal, caused the impugned

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

3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval u/s 10(23C) of the Act, who :- 4 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur advised to file appeals before the Tribunal, caused the impugned

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

3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval u/s 10(23C) of the Act, who :- 4 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur advised to file appeals before the Tribunal, caused the impugned

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval u/s 10(23C) of the Act, who :- 4 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur advised to file appeals before the Tribunal, caused the impugned

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

3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval u/s 10(23C) of the Act, who :- 4 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur advised to file appeals before the Tribunal, caused the impugned

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

3. The assessee(s) has filed condonation petitions explaining delay in filing the above appeals stating, inter- alia, therein that due to consultation of sr. lawyer when the CCIT rejected the approval u/s 10(23C) of the Act, who :- 4 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur advised to file appeals before the Tribunal, caused the impugned

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

In the result, both appeals of the assessee are dismissed

3 & ITA No.137/CTK/2016 4. Aggrieved with the order of AO, the assessee carried the matter before the CIT(A) in the first appeal but the was dismissed by observing that the advance of loan is in violation of Section 13(1)(c) of the Act and deposit of the amount is in violation of Section

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

In the result, both appeals of the assessee are dismissed

3 & ITA No.137/CTK/2016 4. Aggrieved with the order of AO, the assessee carried the matter before the CIT(A) in the first appeal but the was dismissed by observing that the advance of loan is in violation of Section 13(1)(c) of the Act and deposit of the amount is in violation of Section

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:

charitable purpose" given in section 2(15) continues to remain the same. The provisions of section 13(1) are thus not directly relevant in this regard. On the other hand, the said section begins with the words "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year

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

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

3) of section 13. Hence, payment of honorarium to H.N. Mudali attracts the provisions of section 13(1)(c). Therefore, Rs.1,02,600/ is added back to total income, being misapplication of the trust fund. (iii) Donation:- During the year under consideration the trust incurred expense of Rs.11,20,000/- towards Donation & Subscription. On perusal of ledger copy of Donation

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

3) of section 13. Hence, payment of honorarium to H.N. Mudali attracts the provisions of section 13(1)(c). Therefore, Rs.1,02,600/ is added back to total income, being misapplication of the trust fund. (iii) Donation:- During the year under consideration the trust incurred expense of Rs.11,20,000/- towards Donation & Subscription. On perusal of ledger copy of Donation