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

Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational c1auses. A plain reading of the objects of the Trust shows the following non-educational and mixed purposes: “Clause 8: To train the pupils so as to self supporting

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational c1auses. A plain reading of the objects of the Trust shows the following non-educational and mixed purposes: “Clause 8: To train the pupils so as to self supporting

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

Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational c1auses. A plain reading of the objects of the Trust shows the following non-educational and mixed purposes: “Clause 8: To train the pupils so as to self supporting

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

Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational c1auses. A plain reading of the objects of the Trust shows the following non-educational and mixed purposes: “Clause 8: To train the pupils so as to self supporting

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

Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational c1auses. A plain reading of the objects of the Trust shows the following non-educational and mixed purposes: “Clause 8: To train the pupils so as to self supporting

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational c1auses. A plain reading of the objects of the Trust shows the following non-educational and mixed purposes: “Clause 8: To train the pupils so as to self supporting

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational c1auses. A plain reading of the objects of the Trust shows the following non-educational and mixed purposes: “Clause 8: To train the pupils so as to self supporting

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

Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational c1auses. A plain reading of the objects of the Trust shows the following non-educational and mixed purposes: “Clause 8: To train the pupils so as to self supporting

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

Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational c1auses. A plain reading of the objects of the Trust shows the following non-educational and mixed purposes: “Clause 8: To train the pupils so as to self supporting

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational c1auses. A plain reading of the objects of the Trust shows the following non-educational and mixed purposes: “Clause 8: To train the pupils so as to self supporting

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

Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational c1auses. A plain reading of the objects of the Trust shows the following non-educational and mixed purposes: “Clause 8: To train the pupils so as to self supporting

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Charitable Trust, Berahampur 409 of l997 dated 19.11.1997. On perusal of the Trust Deed, it is seen that the objects of the Trust contain both educational as well as noneducational c1auses. A plain reading of the objects of the Trust shows the following non-educational and mixed purposes: “Clause 8: To train the pupils so as to self supporting

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

In the result, both appeals of the assessee are dismissed

Section 13(2)(c) of the Act. Ld. CIT-DR also submitted that there is no evidence to show that the expenditure incurred on account of foreign tour of Shri Prabhat Ranjan 8 & ITA No.137/CTK/2016 Mallick/Managing Trustee of the trust is for the charitable

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(2)(c) of the Act. Ld. CIT-DR also submitted that there is no evidence to show that the expenditure incurred on account of foreign tour of Shri Prabhat Ranjan 8 & ITA No.137/CTK/2016 Mallick/Managing Trustee of the trust is for the charitable

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:

charitable, it has to approach the Commissioner under Section-12AA. The powers of the Commissioner to register or refuse the application are expressly ITA-168712010 Page 8 spelt out in Section-12AA itself. Rule-12AA (b) reads as follows: Section 12AA. PROCEDURE FOR REGISTRATION (1) The Commissioner, on receipt of an application for registration of a trust

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

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

Section 11 on the basis of allegations that it has provided unsecured loans to Annapurna Memorial Charitable Trust and Shivani Educare Pvt. Ltd. Ld.AR further submitted that Annapurna Memorial Charitable Trust is for Medical Sciences and Spiritual Development and Shivani Educare Pvt. Ltd. Is providing hostel facilities to the students of education institutions and the ld. AO was not correct

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

8 | 16 ITA No. 430, 431 & 432/CT K/ 2017 Asse ssment Years : 2 009 -10 & 20 11- 201 2 house for the purposes of the trust by the trustees can be suspected. Like list of guests in the Gorge Educational case, the appellant has given 160 requisition forms to the AO to establish that the building

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

8 | 16 ITA No. 430, 431 & 432/CT K/ 2017 Asse ssment Years : 2 009 -10 & 20 11- 201 2 house for the purposes of the trust by the trustees can be suspected. Like list of guests in the Gorge Educational case, the appellant has given 160 requisition forms to the AO to establish that the building