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

ITO, BHUBANESWAR vs. ORISSA COMPUTER APPLICATION CENTRE, BHUBANESWAR

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

charitable purpose. .During the year under consideration the assessee has been found to be neither a trust nor an institution (society) but a full fledged agency under the Govt of Orissa vide its resolution dated 05.08.2003..Hence the application of the assessee for registration under section 12AA of the I.T.Act is treated as infructuous and stand disposed off." The appellant

JEEVAN KALYANA SADHANA KENDRA,KOLKATA vs. INCOME TAX OFFICER, EXEMPTION, SAMBALPUR

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

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

Trust registered u/s 12A of the Act and engaged in the public charitable activities. The assessee filed the audit report u/s 12A(1)(b) of the Act in Form No. 10B in the old format on 30/10/2023. Later on the assessee filed its return of income dated 30.10.2023 claiming exemption under section 11 of the Act and the Auditor filed

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.

trust. Rs.8,00,000/- is paid to Barbil Cricket Association, however, Rs.35,90,000/- has been claimed towards social/cultural project. Hence, there is excess claim of Rs.27,90,000/-. Rs.13,99,000/- is paid to Ashok Leyland which appears to be paid for acquisition of assets. However, Rs.71,82,265/- has been claimed towards acquisition of assets. Hence, acquisition

CAPITAL LAW COLLEGE,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

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

Bench: Before Shri George Mathanmember Assessment Year :2016-17 Capital Law College, Plot Capital Law College, Plot Vs. Ito, Exemption Ward, Ito, Exemption Ward, No.A/63, No.A/63, Nayapalli, Nayapalli, Crp Bhubaneswar Square, Bhubaneswar. Square, Bhubaneswar. Pan/Gir No. No.Aabtc1694 F (Appellant (Appellant) .. ( Respondent Respondent)

charitable trust solely existing for education since its inception on 12.5.1982 and claimed exemption of its income under section 10(23C)(iiiad) of the Act. It was the submission that the ld CIT(A) has dismissed the appeal of the assessee for non-representation by the assessee before him. It was the submission that as the aggregate annual receipts

THE PRAJATANTRA PRACHAR SAMITY,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, appeals filed by the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

90, 1985-86 and 1993-94, respectively. 2. Shri S.K.Hota and Shri S.K.Agarwal, ld ARs appeared for the Shri S.K.Hota and Shri S.K.Agarwal, ld ARs appeared for the Shri S.K.Hota and Shri S.K.Agarwal, ld ARs appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue

THE PRAJATANTRA PRACHAR SAMITY,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, appeals filed by the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

90, 1985-86 and 1993-94, respectively. 2. Shri S.K.Hota and Shri S.K.Agarwal, ld ARs appeared for the Shri S.K.Hota and Shri S.K.Agarwal, ld ARs appeared for the Shri S.K.Hota and Shri S.K.Agarwal, ld ARs appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue

THE PRAJATANTRA PRACHAR SAMITY,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, appeals filed by the assessee stand allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

90, 1985-86 and 1993-94, respectively. 2. Shri S.K.Hota and Shri S.K.Agarwal, ld ARs appeared for the Shri S.K.Hota and Shri S.K.Agarwal, ld ARs appeared for the Shri S.K.Hota and Shri S.K.Agarwal, ld ARs appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue

MAHANADI COALFIELDS LTD.,SAMBALPUR vs. DCIT, CIRCLE-2(1), SAMBALPUR

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.174/Ctk/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./Pan No. : Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri S.S.Podar, Ca राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr सुनवाई की तारीख / Date Of Hearing : 15/01/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

Charitable Trust Fund IR 252 indeed a bonafide assessee should not be precluded from switching over to another system of accounting which he find convenient and which would reflect real Income. g) Method must be applied consistently: No particular basis of valuation is suitable for all types of business, but whatever the basis adopted, it should be applied consistently

DCIT, BHUBANESWAR vs. M/S. DISCOVERTURE SOLUTIONS (INDIA) PVT. LTD., BHUBANESWAR

In the result, the appeal filed by the revenue is allowed

Bench: S/Shri N.S Saini & Kuldip Singhassessment Year : 2011-12

90% of the assessed tax. Such interest u/s 234B is payable from the first day of April of the relevant assessment year till the date of determination of the total income either u/s 143(1) or u/s 143(3) of the Act. The interest u/s 234A is payable from a date after the due date for filing the return