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

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

charitable purpose the aggregate sum of Rs. 1.70.369. Leaving a balance of Rs. 87,910. The question is whether the assessee is entitled to accumulate twenty five percent of Rs. 2.57,376 contends, or twenty five percent of Rs. 87,010 as the revenue appeared to contend. 2. Considering the facts of the case and ratio laid down

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

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

charitable purpose the aggregate sum of Rs. 1.70.369. Leaving a balance of Rs. 87,910. The question is whether the assessee is entitled to accumulate twenty five percent of Rs. 2.57,376 contends, or twenty five percent of Rs. 87,010 as the revenue appeared to contend. 2. Considering the facts of the case and ratio laid down

DY.CIT(EXP), BHUBANESWAR vs. M/S. ORISSA COMPUTER ACADEMY, BHUBANESWAR

In the result, appeals filed by the revenue and cross objections of the

Bench: S/Shri P.M. Jagtap & C.M. Garg

trust is used or applied for benefit of any persons referred in the Section, hence as mentioned in CIT(A)'s order, some benefit has gone to person specified in Section 13, hence assessee is not eligible for exemption. This also emanates from Section 12AA(4). (8) The appellant craves leave to add, delete, substitute and to amend any ground

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.

section 68 of the Income tax Act, 1961. 1. Out of fund transfer of Rs.5,18,62,600/-, major payments were made to the following parties: Sl.No. Name of the party Amount in Rs. 1. Raghunath Mohapatra 50,00,000 2. Ashok Kumar Mahakud 80,00,000 3. Ranjit Kumar Barik 60,00,000 4. Bhaktabandhu Mohanta

SOCIETY FOR THE WELFARE OF WEAKER SECTIONS,GAJAPATI vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

In the result, appeal of the assessee with regard to ground Nos

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.345/Ctk/2016 (नििाारण वषा / Assessment Year : 2010-2011) Society For The Welfare Of Vs. Dcit, Berhampur Circle, Weaker Sections, Berhampur Near Dfo Office, Ramsagar Road, Parlakhemundi-761200, Odisha स्थायी लेखा सं./Panno. : Aacts 4037 K (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Harichandan, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 15/11/2019 घोषणा की तािीख/Date Of Pronouncement : 16/01/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)-3, Bhubaneswar, Dated 26.05.2016 For Assessment Year 2010- 2011. 2. The Assessee Has Filed Concised Grounds Of Appeal, Which Read As Under :- 1. That, The Addition Of Rs.60,000/- On Account Of Donation, By The Id.Ao As Well As Confirmed By The Id Cit (A) Treating The Same, As Anonymous Donation U/S 115Bbc Of The It Act Is Arbitrary .Excessive & Bad In Law. 2. That, The Id. Ao As Well As Cit(A), Without Properly Appreciating The Facts Of The Case & Verifying The Books Of Accounts, Has Wrongly Added Towards Indirect Income Rs. 14,46,915/- Treating The Same, As Income From Unexplained Source In The Nature

Sections, Berhampur Near DFO Office, Ramsagar Road, Parlakhemundi-761200, Odisha स्थायी लेखा सं./PANNo. : AACTS 4037 K (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri P.K.Harichandan, Advocate िाजस्व की ओर से /Revenue by : Shri J.K.Lenka, DR सुनवाई की तािीख / Date of Hearing : 15/11/2019 घोषणा की तािीख/Date of Pronouncement : 16/01/2020 आदेश

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 venture capital company or venture capital fund is assessable, without giving effect to the provisions of section 10, exceeds the maximum amount which is not chargeable to income-tax, furnish a return of such income of the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars

P RAMA RAO,NAWARANGPUR vs. ITO, JEYPORE WARD, JEYPORE

In the result, appeal of the assessee is partly allowed

Bench: Shri P.M.Jagtap & Shri C.M.Garg(Through : Video Conferencing) P.Rama Rao, Vs Cit, Bhubaneswar Prop. Of M/S Om Traders, At-Pathana Street, Po-Nawarangpur, Dist-Nawarangpur-764059 Pan No. : (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By Shri Jagamohan Pattanaik, Adv. : राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 04/01/2022 घोषणा की तारीख/Date Of Pronouncement : 02/02/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Passed By The Cit, Bhubaneswar U/S.263 Of The Act, Dated 31.03.2004. 2. We Have Heard The Arguments Of Both The Sides & Perused The Relevant Record Of The Tribunal Including The Paper Book Filed By The Assessee Spread Over 77 Pages Along With The Written Submissions Filed On 03.01.2022. 3. Replying To The Above, Ld. Cit-Dr Also Filed Written Submissions & Copies Of The Case Laws/Judgments/Orders In Support Of The Stand Of The Revenue.

68 years having various old age ailments. In this appeal the disputes relate to 26 years back i.e. of the AY 1993-1994 which has come for decision in compliance of the order of the Hon 'ble High Court of Orissa dated 23.11.2021 in W.P (C) No. 18381 of 2009 quashing of the order of this Hon'ble Tribunal dated