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

5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10(23C)(vi) of the Income

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10(23C)(vi) of the Income

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

5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10(23C)(vi) of the Income

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

5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10(23C)(vi) of the Income

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

5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10(23C)(vi) of the Income

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

5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10(23C)(vi) of the Income

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10(23C)(vi) of the Income

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10(23C)(vi) of the Income

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10(23C)(vi) of the Income

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

5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10(23C)(vi) of the Income

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

5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10(23C)(vi) of the Income

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

5 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur denying approval under section 10(23C)(vi) of the Income

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

In the result, both appeals of the assessee are dismissed

5-1- 1978 to submit that the payment of a sum by one charitable trust to another for utilisation by the done trust towards its charitable objects is proper application of income for charitable purpose in the hands of the done trust; and the donor trust will not lose exemption under section

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

In the result, both appeals of the assessee are dismissed

5-1- 1978 to submit that the payment of a sum by one charitable trust to another for utilisation by the done trust towards its charitable objects is proper application of income for charitable purpose in the hands of the done trust; and the donor trust will not lose exemption under 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:

5. On a perusal of the records we note that the trust was formed on January 23, 2008, and within a period of nine months they had filed an application under section 12A for issuance of the registration claiming exemption. The fact that the corpus of the trust is nothing but the contribution of Rs. 1,000 by each

M/S. SHIVANI EDUCATIONAL & CHARITABLE TRUST,CUTTACK vs. ACIT, CUTTACK

In the result, appeal of the assessee is allowed for statistical purposes

Charitable Trust and dealt on the provisions of Section 11(5) of the Act and held that the assessee trust

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

charitable trust where any property or income of the trust enures or is used or applied for the benefit of trustee or other promoters of the trust have been interpreted strictly by courts. Reference may also be had to the decision of the Supreme Court in DIT Vrs. Diamond Bourse 259 ITR 280. In the case of Mudali family, misuse

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

charitable trust where any property or income of the trust enures or is used or applied for the benefit of trustee or other promoters of the trust have been interpreted strictly by courts. Reference may also be had to the decision of the Supreme Court in DIT Vrs. Diamond Bourse 259 ITR 280. In the case of Mudali family, misuse