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

45 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur is permitted to set aside/accumulate 15% of its gross receipts/income and it has to mandatorily apply 85% of its gross receipts/income to the charitable objects in India, for which it is established. In connection to the above the appellant would like to invite Your Honours' attention to the following

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

45 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur is permitted to set aside/accumulate 15% of its gross receipts/income and it has to mandatorily apply 85% of its gross receipts/income to the charitable objects in India, for which it is established. In connection to the above the appellant would like to invite Your Honours' attention to the following

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

45 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur is permitted to set aside/accumulate 15% of its gross receipts/income and it has to mandatorily apply 85% of its gross receipts/income to the charitable objects in India, for which it is established. In connection to the above the appellant would like to invite Your Honours' attention to the following

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

45 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur is permitted to set aside/accumulate 15% of its gross receipts/income and it has to mandatorily apply 85% of its gross receipts/income to the charitable objects in India, for which it is established. In connection to the above the appellant would like to invite Your Honours' attention to the following

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

45 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur is permitted to set aside/accumulate 15% of its gross receipts/income and it has to mandatorily apply 85% of its gross receipts/income to the charitable objects in India, for which it is established. In connection to the above the appellant would like to invite Your Honours' attention to the following

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

45 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur is permitted to set aside/accumulate 15% of its gross receipts/income and it has to mandatorily apply 85% of its gross receipts/income to the charitable objects in India, for which it is established. In connection to the above the appellant would like to invite Your Honours' attention to the following

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

45 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur is permitted to set aside/accumulate 15% of its gross receipts/income and it has to mandatorily apply 85% of its gross receipts/income to the charitable objects in India, for which it is established. In connection to the above the appellant would like to invite Your Honours' attention to the following

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

45 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur is permitted to set aside/accumulate 15% of its gross receipts/income and it has to mandatorily apply 85% of its gross receipts/income to the charitable objects in India, for which it is established. In connection to the above the appellant would like to invite Your Honours' attention to the following

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

45 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur is permitted to set aside/accumulate 15% of its gross receipts/income and it has to mandatorily apply 85% of its gross receipts/income to the charitable objects in India, for which it is established. In connection to the above the appellant would like to invite Your Honours' attention to the following

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

45 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur is permitted to set aside/accumulate 15% of its gross receipts/income and it has to mandatorily apply 85% of its gross receipts/income to the charitable objects in India, for which it is established. In connection to the above the appellant would like to invite Your Honours' attention to the following

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

45 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur is permitted to set aside/accumulate 15% of its gross receipts/income and it has to mandatorily apply 85% of its gross receipts/income to the charitable objects in India, for which it is established. In connection to the above the appellant would like to invite Your Honours' attention to the following

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

45 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur is permitted to set aside/accumulate 15% of its gross receipts/income and it has to mandatorily apply 85% of its gross receipts/income to the charitable objects in India, for which it is established. In connection to the above the appellant would like to invite Your Honours' attention to the following

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 of the trust and generation of profits which are diverted to those funds. 5.3.4 In view of the above discussion and more particularly, considering the advance of loan in violation of section 13(1)(c) and deposit of the amount in violation of section 13(1)(d), I am of the considered view that the trust

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

In the result, both appeals of the assessee are dismissed

charitable objective of the trust and generation of profits which are diverted to those funds. 5.3.4 In view of the above discussion and more particularly, considering the advance of loan in violation of section 13(1)(c) and deposit of the amount in violation of section 13(1)(d), I am of the considered view that the trust

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

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

45,477 4,43,49,39,771 4,13,91,25,528 of the trust (a+b+c+d) (B) Excess application/(Short fall) in 47,49,28,847 76,70,02,487 (7,38,48,052) Application (B-A) The assessee humbly request your goodself to consider the revised computation furnished at this stage and oblige. On a perusal

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

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

45,477 4,43,49,39,771 4,13,91,25,528 of the trust (a+b+c+d) (B) Excess application/(Short fall) in 47,49,28,847 76,70,02,487 (7,38,48,052) Application (B-A) The assessee humbly request your goodself to consider the revised computation furnished at this stage and oblige. On a perusal

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

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

45,477 4,43,49,39,771 4,13,91,25,528 of the trust (a+b+c+d) (B) Excess application/(Short fall) in 47,49,28,847 76,70,02,487 (7,38,48,052) Application (B-A) The assessee humbly request your goodself to consider the revised computation furnished at this stage and oblige. On a perusal

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

section 119(2)(b) of the Act.” 3. We will first take up the appeal in ITA No. 436/CTK/2024. Brief facts of the case are that the assessee filed the return of income which was processed u/s 143(1)(a) of the Act by the CPC in which the claim of exemption was denied. Aggrieved with the intimation, the assessee