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

section 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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

section 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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

section 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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

section 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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

section 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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

section 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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

section 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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

section 10(23C)(vi) relief approval raised in the appeals in ITA Nos. 368/H/2019, 258/H/2019, 259/H/2019, 260/H/2019, 261/H/2019, 262/H/2019, 263/H/2019, 264/H/2019, 265/H/2019, 266/H/2019, 267/H/2019, 268/H/2019, 269/H/2019, and 270/H/2019. All the aforesaid appeals are allowed therefore. :- 33 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 9. Coming to the remaining three appeals ITA nos. 469- 471/CTK/2019, the assessee

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)

64,926 as reported by the Appellant in its Income and Expenditure Statement, which resulted in a total taxable income of Rs. 42,01,800 (as rounded off u/s 288A of the Act). 3.1. Accordingly, the Assessing Officer assessed Rs.28,99,119/- as business income of the assessee. C.O. No .45 / CT K/201 5 Asse ss ment

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

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

ITO(EXEMPTIONS), BHUBANESWAR vs. ADHIKAR, BHUBANESWAR

In the result, appeal of the revenue is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

trust/ institution is not established for charitable purposes. The case was at the stage of 12AA registration where it was held that existence of some profit or charging of fees could not be a reason for denying 12AA registration as long as the dominant objects remained charitable. P a g e 10 | 20 ITA No. 265/CT K/ 2017 Asse ssment

THE CUTTACK ROMAN CATHOLIC DIOCESAN CORPORATION,BHUBANESWAR vs. DCIT (EXEMPTIONS), BHUBANESWAR

In the result, appeal filed by the assessee is allowed

charitable trust. Any violation of section 13(1)(b) will only result in the forfeiture of exemption and the resultant affect will be the inclusion in total income. Therefore, the AO denied the exemption u/s.11 & 12 of the Act to the assessee and the surplus of income over expenditure amounting to Rs.4,79,40,970/- was brought