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

In the result, both appeals of the assessee are dismissed

Charitable Trust VS. AQIT (Exemption) (ITAT,Delhi) (65 ITD 125), the Tribunal held that a part of trust income was being used directly or indirectly for the benefits of its founder and Managing Director - No exemption u/s. 11 or 10(22). 3.4 In view of the discussions made above and since the assessee trust violates the provisions of 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:

section 12AA of the Income Tax Act, 1961 the application filed by the appellant u/s 12A of the Income Tax Act, 1961 on 31/03/2003 was required to be disposed off within a period of 6 months, is 30/09/2003. However no such Order was framed. However, on the basis of the Petition filed by the appellant on 25/03/2008, the competent

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

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

65,810 9,46,51,725 Assets (c) Repayment of Capital Loan (ADB) taken from Govt. of India 1,06,01,00,000 49,97,00,000 refer schedule 2 of the Accounts - (d) Total Application towards object 3,93,06,45,477 4,43,49,39,771 4,13,91,25,528 of the trust

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

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

65,810 9,46,51,725 Assets (c) Repayment of Capital Loan (ADB) taken from Govt. of India 1,06,01,00,000 49,97,00,000 refer schedule 2 of the Accounts - (d) Total Application towards object 3,93,06,45,477 4,43,49,39,771 4,13,91,25,528 of the trust

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

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

65,810 9,46,51,725 Assets (c) Repayment of Capital Loan (ADB) taken from Govt. of India 1,06,01,00,000 49,97,00,000 refer schedule 2 of the Accounts - (d) Total Application towards object 3,93,06,45,477 4,43,49,39,771 4,13,91,25,528 of the trust

SUKANTI EDUCATIONAL AND CHARITABLE TRUST,SONEPUR vs. ITO,EXEMPTION WARD, SAMBALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

section 10(23C)(iiiad). [Para 28]” 8. The assessee itself had shown the surplus as income as it was neither registered u/s 12AA nor u/s 10(23C) of the Act. Further, the receipt from each of the three institutions is claimed to be below the limit specified u/s 10(23C)(iiiad) of the Act and as per the decision

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

DHANESWAR RATH INSTITUTE OF ENGINEERING AND MEDICAL SCIENCES,CUTTACK vs. CIT(EXEMPTION), HYDERABAD

In the result, appeal of the assesse is allowed

charitable purposes. The amount of income accumulated/set apart, therefore, works out to Rs.5,65,70,741/-, which exceeds 15% of the income derived from property held under the trust. The assessee is, therefore, not entitled to exemption u/s.11 and as such, this excess amount of Rs.5,65,70,741/- should have been brought to tax. 7. Accordingly

JALAN EDUCATIONAL TRUST,SAMBALPUR vs. CIT (EXEMPTION), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 Jalan Jalan Educational Educational Trust, Trust, Vs. Cit (Exemption), Cit (Exemption), Odysseey Complex, Ainthapali, Odysseey Complex, Ainthapali, Hyderabad Sambalpur Pan/Gir No. No.Aabtj 1733 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.S.Poddar S.S.Poddar, Ar Revenue By : Shri Manoj Kumar Goutam, Manoj Kumar Goutam, Cit (Dr) Date Of Hearing : 8 /3/ 20 / 2022 Date Of Pronouncement : 07/ /4/2022 O R D E R Per C.M.Garg G, Jm This Is An Appeal Filed By The Assessee Against The O This Is An Appeal Filed By The Assessee Against The O This Is An Appeal Filed By The Assessee Against The Order Of The Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 Cit(E), Hyderabad U/S.263 Of The Act Dated 31.3.2021 For The Assessment Year 2016-17. .

section 13(3), details of activities, details of organization and institutions running under the trust and other details were filed before the AO and after considering the reply of the assessee to the said notice, the AO found that there was no receipt of corpus donation and no purchase of land and building during the relevant financial period and thereafter

M/S PARAPIT PORT TRUST,CUTTACK vs. ADDL. CIT, CUTTACK

In the result, appeal of the revenue i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.395/Ctk/2013 (धनधाारण वषा / Assessment Year :2008-2009) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अपील सं./Ita No.356/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) & आयकर अपील सं./Ita No.332/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Paradip Port Trust, Vs. Acit, Circle-2(1), Cuttack Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Cit Dr निर्ााररती की ओर से /Assessee By : Shri J.M.Pattnaik, Ar सुनवाई की तारीख / Date Of Hearing : 27/07/2017 घोषणा की तारीख/Date Of Pronouncement 09/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: Out Of These Three Appeals, The Revenue Has Filed Two Appeals I.E.

section 2(15) of the I.T.Act 1961 can only be considered to be applicable for A/Y: 2009-10 onwards and not to be applicable for any past assessment years. 05.Whether in case of trust/AOP/Institution claiming to be engaged in charitable activities for the purpose of computation of its net income/utilization of the income for charitable purposes/ accumulation of un-utilized

ACIT, CIRCLE-1(2), CUTTACK, CUTTACK vs. PARADEEP PORT TRUST, JAGATSINGHPUR

In the result, appeal of the revenue i

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.395/Ctk/2013 (धनधाारण वषा / Assessment Year :2008-2009) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अपील सं./Ita No.356/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) & आयकर अपील सं./Ita No.332/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Paradip Port Trust, Vs. Acit, Circle-2(1), Cuttack Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Cit Dr निर्ााररती की ओर से /Assessee By : Shri J.M.Pattnaik, Ar सुनवाई की तारीख / Date Of Hearing : 27/07/2017 घोषणा की तारीख/Date Of Pronouncement 09/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: Out Of These Three Appeals, The Revenue Has Filed Two Appeals I.E.

section 2(15) of the I.T.Act 1961 can only be considered to be applicable for A/Y: 2009-10 onwards and not to be applicable for any past assessment years. 05.Whether in case of trust/AOP/Institution claiming to be engaged in charitable activities for the purpose of computation of its net income/utilization of the income for charitable purposes/ accumulation of un-utilized

SHREE SWAMINARAYAN TEMPLE TRUST,BHUBANESWAR vs. ITO,EXEMPTION,BHUBANESWAR, BHUBANESWAR

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

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.60/Ctk/2023 (ननधाारण वषा / Assessment Year : 2016-2017) Shree Swaminarayan Temple Vs Ito, Exemption Ward, Trust, Bhubaneswar Flat No.204, Bomikhal, Cuttack-751010 Pan No. : Aaqts 4650 N (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Anil Kumar Agrawal, Ar राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 25/06/2024 घोषणा की तारीख/Date Of Pronouncement : 25/06/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Dated 12.11.2021, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2021- 22/1036890501(1) For The Assessment Year 2016-2017. 2. It Was Submitted By The Ld. Ar That The Assessee Is A Trust, Which Has Constructed A Temple, Namely Shree Swami Narayan Main Temple At Puri. For The Purpose Of This Construction Of The Temple, A Trust Had Been Created Vide Trust Deed Dated 25.03.2017. The Assessee Trust Had Sought Registration U/S.12A Of The Act On 14.07.2016. Subsequently, A Manual Application For Registration Had Been Filed On 08.06.2017. The Assessee Had Been Granted Registration U/S.12A Of The Act W.E.F. 8.6.2017 On The Basis Of The Manual Application. Subsequently, An Order U/S.154 Of The Act

charitable trust w.e.f A.Y.2017-2018 i.e. 01.04.2016. The assessee filed its return of income for the impugned assessment year on 15.04.2017. It was the submission that the return filed by the assessee came to be taken up for limited scrutiny on the issue that “the return filed after 07.11.2016 and there was cash deposit during the demonetization period

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

65 of 2017, relied upon by the appellant for claiming the exemption u/s 10(46) of the Income Tax Act had also mandated in specific term that “The notification shall bee effective subject to the conditions that State Pollution Control Board, Odisha SHALL FILE RETRUN OF INCOME IN ACCORDANCE WITH THE PROVISION OF CLAUSE (G) OF SUB SECTION

MAA JAGAT JANANI SEVA TRUST,NAMBIRA vs. ACIT (EXEMPTION CIRCLE), BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2014-2015 2015 Maa Maa Jagat Jagat Janani Janani Seva Seva Vs. Asst. Asst. Commissioner Commissioner Of Of Trust, At- -Nambira, Po: Income Income Tax, Tax, Exemption Exemption Bamebari, Ps: Joda, Dist: Bamebari, Ps: Joda, Dist: Circle, Bhubaneswar Circle, Bhubaneswar Keonjhar Pan/Gir No Pan/Gir No.Aadtm 1575 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, P.K.Mishra, Adv Revenue By : Shri Sanjay Kumar, Cit : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 16/0 07/2024 Date Of Pronouncement : 16/0 /07/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 7.6.2023 In Appeal No.Nfac/2013 Nfac/2013-14/10180318 For The Assessment Year For The Assessment Year 2014-15. 2. Shri P.K.Mishra, P.K.Mishra, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri Sanjay Kumar, Ld Cit Kumar, Ld Cit Dr Appeared For The Revenue.

charitable purpose as per section 2915) of the I.T.Act. Hence, I have a reason to believe that the amount of Rs.36,92,89,597/- (anonymous donation of Rs.75,55,001 + payment u/s.194J of Rs.5,00,00,000 + donation from A.V. Birla of Rs.5,00,00,000 +donation from Esser Steel of Rs.23,83,65,596/- + payments to Ashok Kumar Mahakud