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

6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees section

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees section

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees section

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees section

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

6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees section

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees section

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees section

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

6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees section

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees section

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

6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees section

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

6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees section

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

6. Learned CIT-DR at this stage invited our attention to the CCIT’s impugned order(s) under challenge denying :- 20 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur these assessees section

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

In the result, both appeals of the assessee are dismissed

section 13 (3) of the Act. " The matter also came up before Hon'ble Delhi High Court in Kanahyalal Punj Charitable Trust v. DIT(Exemp.) (2008 297 ITR 66(Del.) wherein the Hon'ble Court held: "6

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

In the result, both appeals of the assessee are dismissed

section 13 (3) of the Act. " The matter also came up before Hon'ble Delhi High Court in Kanahyalal Punj Charitable Trust v. DIT(Exemp.) (2008 297 ITR 66(Del.) wherein the Hon'ble Court held: "6

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:

6 months of filing the application as per section 12AA(2) of the Income Tax Act, 1961 was raised by the appellant before the Hon'ble ITAT. However the Hon'ble ITAT, Cuttack influenced by the Hon'ble Orissa High Court's decision in the case of Srikhetra, A.C. Bhakti Vedanta Swami Charitable Trust

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

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

6. Before us, ld. AR submitted that the AO has denied the benefit of Section 11 on the basis of allegations that it has provided unsecured loans to Annapurna Memorial Charitable 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