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

46 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Hence the appellant's income during the A.V.s. 2005-06, 2006-07 & 2007-08 is exempt u/s 11 of the LT. Act, 1961. Escapement of income from chargeability to tax being the jurisdictional requirement for invoking section 147 of the LT. Act, 1961, the same being absent

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

46 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Hence the appellant's income during the A.V.s. 2005-06, 2006-07 & 2007-08 is exempt u/s 11 of the LT. Act, 1961. Escapement of income from chargeability to tax being the jurisdictional requirement for invoking section 147 of the LT. Act, 1961, the same being absent

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

46 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Hence the appellant's income during the A.V.s. 2005-06, 2006-07 & 2007-08 is exempt u/s 11 of the LT. Act, 1961. Escapement of income from chargeability to tax being the jurisdictional requirement for invoking section 147 of the LT. Act, 1961, the same being absent

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

46 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Hence the appellant's income during the A.V.s. 2005-06, 2006-07 & 2007-08 is exempt u/s 11 of the LT. Act, 1961. Escapement of income from chargeability to tax being the jurisdictional requirement for invoking section 147 of the LT. Act, 1961, the same being absent

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

46 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Hence the appellant's income during the A.V.s. 2005-06, 2006-07 & 2007-08 is exempt u/s 11 of the LT. Act, 1961. Escapement of income from chargeability to tax being the jurisdictional requirement for invoking section 147 of the LT. Act, 1961, the same being absent

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

46 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Hence the appellant's income during the A.V.s. 2005-06, 2006-07 & 2007-08 is exempt u/s 11 of the LT. Act, 1961. Escapement of income from chargeability to tax being the jurisdictional requirement for invoking section 147 of the LT. Act, 1961, the same being absent

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

46 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Hence the appellant's income during the A.V.s. 2005-06, 2006-07 & 2007-08 is exempt u/s 11 of the LT. Act, 1961. Escapement of income from chargeability to tax being the jurisdictional requirement for invoking section 147 of the LT. Act, 1961, the same being absent

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

46 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Hence the appellant's income during the A.V.s. 2005-06, 2006-07 & 2007-08 is exempt u/s 11 of the LT. Act, 1961. Escapement of income from chargeability to tax being the jurisdictional requirement for invoking section 147 of the LT. Act, 1961, the same being absent

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

46 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Hence the appellant's income during the A.V.s. 2005-06, 2006-07 & 2007-08 is exempt u/s 11 of the LT. Act, 1961. Escapement of income from chargeability to tax being the jurisdictional requirement for invoking section 147 of the LT. Act, 1961, the same being absent

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

46 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Hence the appellant's income during the A.V.s. 2005-06, 2006-07 & 2007-08 is exempt u/s 11 of the LT. Act, 1961. Escapement of income from chargeability to tax being the jurisdictional requirement for invoking section 147 of the LT. Act, 1961, the same being absent

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

46 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Hence the appellant's income during the A.V.s. 2005-06, 2006-07 & 2007-08 is exempt u/s 11 of the LT. Act, 1961. Escapement of income from chargeability to tax being the jurisdictional requirement for invoking section 147 of the LT. Act, 1961, the same being absent

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

46 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Hence the appellant's income during the A.V.s. 2005-06, 2006-07 & 2007-08 is exempt u/s 11 of the LT. Act, 1961. Escapement of income from chargeability to tax being the jurisdictional requirement for invoking section 147 of the LT. Act, 1961, the same being absent

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

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

Charitable Trust (1995) 129 CTR 205 and CIT vs. Programume for Community Organisation [2001] 116 Taxman 608 (SC). The original computation as per the revised return and revised computation filed before the learned PCIT is enclosed with the submissions. It was requested before the learned PCIT to consider the revised computation of income filed with the submissions

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

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

Charitable Trust (1995) 129 CTR 205 and CIT vs. Programume for Community Organisation [2001] 116 Taxman 608 (SC). The original computation as per the revised return and revised computation filed before the learned PCIT is enclosed with the submissions. It was requested before the learned PCIT to consider the revised computation of income filed with the submissions

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

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

Charitable Trust (1995) 129 CTR 205 and CIT vs. Programume for Community Organisation [2001] 116 Taxman 608 (SC). The original computation as per the revised return and revised computation filed before the learned PCIT is enclosed with the submissions. It was requested before the learned PCIT to consider the revised computation of income filed with the submissions

STATE POLLUTION CONTROL BOARD ODISHA,BHUBANESWAR vs. ITO, WARAD 5(2), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee stands allowed and stay petition stands dismissed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

Trust or Commission (by whatever name called) will require similar consideration – i.e., whether it is at cost with a nominal mark- up or significantly higher, to determine if it falls within the mischief of “commercial activity”. However, in the case of such notified bodies, there is no quantified limit in Section 10(46). Therefore, the Central Government would have

ACIT (EXEMPTIONS), BHUBANESWAR vs. M/S. PEOPLES FORUM, BHUBANESWAR

In the result, the appeal filed by the revenue and cross objections filed

Bench: Shri N.S Sainiassessment Year :2009-2010 Acit (Exemptions), Aayakar Vs. M/S. Peoples Forum, Plot Bhavan, Bhubaneswar. No.Hig 44, Dharma Vihar, Khandagiri, Bhubaneswar Pan/Gir No. Aaatp 2214 R (Appellant) .. ( Respondent)

1 (Del); Yogiraj Charity Trust [1976] 103 ITR 777 (SC)]. (vi) To serve a charitable purpose, it is not necessary that the object should be to benefit the whole of mankind] or all persons in a particular country or state. It is sufficient if the intention to benefit a section of the public as distinguished from a specified individual

MAHANADI COALFIELDS LTD.,SAMBALPUR vs. DCIT, CIRCLE-2(1), SAMBALPUR

In the result, appeal of the assessee is partly allowed for

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.174/Ctk/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./Pan No. : Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri S.S.Podar, Ca राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr सुनवाई की तारीख / Date Of Hearing : 15/01/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

Charitable Trust Fund IR 252 indeed a bonafide assessee should not be precluded from switching over to another system of accounting which he find convenient and which would reflect real Income. g) Method must be applied consistently: No particular basis of valuation is suitable for all types of business, but whatever the basis adopted, it should be applied consistently