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 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

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,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

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

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.

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. 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): Where registration or provisional registration of a trust or an institution has been granted under clause (a) or clause (b) or clause (c) of subsection (1) or clause (b) of sub-section (1) of section 12AA, as the case may be, and subsequently,-- a) The Principal Commissioner or Commissioner has noticed occurrence of one or more specified violations during

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

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

4. Having regard to the plain language of the above provision, it is clear that a charitable or religious trust is entitled to accumulate twenty-five per cent of its income derived from property held under trust. For the present purposes, the donations, the assessee received, in the sum of Rs.2,57,376, would constitute its property