NABA UTKAL TRUST,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR

Appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma, Jm & Shri Sanjay Awasthi, Am आयकर अपील सं/Ita No.268/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2021-2022) Naba Utkal Trust, Vs Ito, Exemption, Bhubaneswar Plot No.841, Keshab Complex, Cuttack Road, Rasulgarh, Bhubaneswar-751010 Pan No. : Aabtn 0126 D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Ambika Prasad Mohanty, Ca राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 28/08/2025 घोषणा की तारीख/Date Of Pronouncement : 02/09/2025 आदेश / O R D E R Per Sonjoy Sarma, Jm: This Is An Appeal Filed By The Assessee Against The Order, Dated 28.12.2024 Passed By The Ld. Addl./Jcit(A), Panaji, For The Assessment Year 2021-2022. 2. The Appeal Of The Assessee Is Barred By 60 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Supported With An Affidavit Stating Therein That The Delay Of 60 Days In Filing The Present Appeal Is Due To Lack Of Knowledge About The Order Passed By The Ld.Pcit. Accordingly, The Assessee Prayed That The Delay Of 60 Days May Kindly Be Condoned & Appeal Of The Assessee May Kindly Be Admitted For Hearing. Ld. Sr. Dr Did Not Raise Any Objection To This Contention Of The Assessee For Condonation Of Delay. Accordingly, We Are Of The View That The Assessee

condoned the delay of 60 days in filing the present appeal and the appeal is admitted for hearing. 3. Brief facts of the case are that the assessee is a trust duly registered u/s.12AA of the Act and filed its return of income for the assessment year in question. Subsequently, the order u/s.143(1) of the Act was passed

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

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

charitable or religious trust or institution u/s.12AA of the Act with retrospective effect from A.Y.2003- 2004 to 2005-2006. The said application was dismissed by the ld. CIT vide order dated 29.09.2006. Thereafter the assessee preferred appeal before the ITAT who vide order dated 06.05.2008 restored the matter to the CIT for a fresh adjudication. Thereafter

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

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

charitable or religious trust or institution u/s.12AA of the Act with retrospective effect from A.Y.2003- 2004 to 2005-2006. The said application was dismissed by the ld. CIT vide order dated 29.09.2006. Thereafter the assessee preferred appeal before the ITAT who vide order dated 06.05.2008 restored the matter to the CIT for a fresh adjudication. Thereafter

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

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

charitable or religious trust or institution u/s.12AA of the Act with retrospective effect from A.Y.2003- 2004 to 2005-2006. The said application was dismissed by the ld. CIT vide order dated 29.09.2006. Thereafter the assessee preferred appeal before the ITAT who vide order dated 06.05.2008 restored the matter to the CIT for a fresh adjudication. Thereafter

WOMEN ORGANISATION FOR SOCIO CULTURAL AWARNESS,KEONJHAR vs. ITO,EXEMPTIONS, CUTTACK

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

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

Trusts was not been allowed. Aggrieved with the intimation, the assessee preferred an appeal before the Ld. Addl./Joint CIT(A), who, vide order dated 25.07.2024, dismissed the appeal. It is held in the appeal order that the appellant has already filed an application for condonation of delay in filing Form No. 10B for the A.Y. 2022-23 on 29/01/2024

BHARATIYA SIKSHYA BIKASHA SANSTHANA,BERHAMPUR vs. ITO, EXEMPTION WARD

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year :2021-22 Bharatiya Sikshya Bikasha Bharatiya Sikshya Bikasha Vs. Income Income Tax Tax Officer, Officer, Sansthana , (Exemption),Berhampur Berhampur Siddhartha Nagar 1St Line Siddhartha Nagar 1 Po Po : : Banthapali Banthapali, Puruna Berhampur, B.O : Berhampur Sadar, B.O : Berhampur Sadar, Ganjam , 760002 Ganjam , 760002 Pan/Gir No. No. Aactb 4047N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Radha Krishna Sahu, Radha Krishna Sahu, Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024 O R D E R Per Bench This Is An This Is An Appeal Filed By The Assessee Against The Order Ainst The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 30.8.2024 In Appeal No.Cit(A), Cit(A),Nfac/2020- 21/10291247 For The Ass For The Assessment Year 2021-22. 2. Shri Radha Kr Radha Krishna Sahu, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri S.C.Mohanty, Sr. , Sr. Dr Appeared For The Revenue.

delay of 2 days and admit the appeal for hearing. 5. Brief facts of the case are that against the order of the AO the assessee preferred appeal before ld CIT(A) late of 335 days with condonation petition. However, the ld. CIT(A) did not consider the condonation petition as sufficient cause for filing the appeal late and dismissed

CHANAKYA EDUCATIONAL CHARITABLE TRUST,BHUBANESWAR vs. INCOME TAX OFFICER, EXEMPTION WARD, BBN,

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

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rajesh Kumarआयकर अपील सं/Ita No.647/Ctk/2025 ("नधा"रण वष" / Assessment Year : 2018-19) Chanakya Educational Charitable Vs Income Tax Officer, Exemption Trust,Plot No.126/A, Sahid Nagar, Ward, Bbn, Bhubaneswar. Bhubaneswar. Pan No. : Aabtc 7057 L (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Akhaya Mohapatra, Ca राज"व क" ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 23 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 23 /12/2025

condoned the delay in filing of appeal but the order is silent how many days of delay. The assessee, herein, is a charitable trust

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

NEW INSPIRATION REJUVINATION MOVEMENT AND ASSISTANCE NETWORK,CUTTACK vs. ITO EXEMPTION, CUTTACK, CUTTACK

In the result, appeals of the assessee stand allowed for statistical purposes

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar Ita No.293/Ctk/2025: Assessment Year :2014-15

charitable organisation registered under Indian Trust Act, 1882 and the assessee is working in slum area of Cuttack.The assessee filed return of income on 12th January, 2016. The assessee was not registered under section 12AA of the I.T.act during the years under appeal. The C.A. had wrongly claimed exemption under section 11 of the Act while filing

NEW INSPIRATION REJUVINATION MOVEMENT AND ASSISTANCE NETWORK,SUTAHAT CHRISTAN SAHI vs. ITO EXEMPTION, CUTTACK

In the result, appeals of the assessee stand allowed for statistical purposes

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar Ita No.293/Ctk/2025: Assessment Year :2014-15

charitable organisation registered under Indian Trust Act, 1882 and the assessee is working in slum area of Cuttack.The assessee filed return of income on 12th January, 2016. The assessee was not registered under section 12AA of the I.T.act during the years under appeal. The C.A. had wrongly claimed exemption under section 11 of the Act while filing

SUSI CHARITABLE TRUST,KHURDA vs. THE COMMISSIONER OF INCOME TAX(EXEMPTION), HYDERABAD, HYDERABAD

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

Bench: SHRI GEORGE MATHAN (Judicial Member)

Charitable Trust, Vs The CIT(Exemption), Hyderabad Cherith Villa, N-5/460, IRC Village, Bhubaneswar PAN No. : AAFTS 7365 F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri P.K.Mishra, AR राज"व क" ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 04/12/2025 घोषणा क" तार"ख/Date

INDIRA GANDHI INSTITUTE OF PHARMACEUTICAL SCIENCES,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Income Tax Officer, Exemption Indira Gandhi Institute Of Ward, Bhubaneswar, Pharmaceutical Sciences Pratyaksha Kar Bhawan, Third N-4/208 Nayapalli, Irc Village, Floor, Regional Telecom Trg Vs. Khorda, Odisha-751015 Centre, Vss Nagar Road, Bhubaneswar-751007 (Appellant) (Respondent) Pan No. Aaati7724B Assessee By : Shri Kc Jena, Ar Revenue By : Shri Ashim Kumar Chakraborty, Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 16.07.2025

Charitable Trust -vs.- ITO (Exemption) reported in (2021) 125 taxmann.com 75, wherein it was held that "benefit of exemption should not be denied merely on account of delay in filing of the audit report". He, therefore, pleaded to set aside the orders passed by the lower authorities. 6. On the other hand, Id. Departmental Representative submits that the assessee ought

CESCO EMPLOYEES GRATUITY TRUST,BHUBANESWAR vs. CPC ( CENTRALISED PROCESSING CENTRE), BENGALURU

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

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2015-16 Cesco Employees Gratuity Cesco Employees Gratuity Vs. Cpc, Bengaluru Cpc, Bengaluru 2Nd Nd Trust, Floor, Idco Tower, Tower, Janpath, Janpath, Bhubaneswar. Bhubaneswar. Pan/Gir No Pan/Gir No.Aaatc 5953 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri Charan Dass, Sr : Shri Charan Dass, Sr Dr Date Of Hearing : 24/0 06/2024 Date Of Pronouncement : 24/0 /06/2024 O R D E R Per Bench

delay condo nation is being made. Sir, the CESCO Employees Gratuity Trust was formed on 8.6.2000 for managing the corpus amount by investment and paying gratuity to 8279 employees after retirement/cessation of service as per OCS (Pension) Rules, 1992. CESCO employees Gratuity Trust is being managed by a Board of Trustee headed by chairman of Trust for investment of corpus

DIVINE EDUCATIONAL AND CHARITABLE TRUST,NAYAGARH vs. COMMISSIONER OF INCOME TAX EXEMPTION, HYDERABAD

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

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Commissioner Of Income Tax Divine Educational & (Exemption), Hyderabad Charitable Trust Aayakar Bhavan, Basheer Bagh, Vs. Ward-10, New Rajabati Hyderabad-500004, Nayagarh, Odisha-752069 Telangana (Appellant) (Respondent) Pan No. Aactd1099G Assessee By : Shri Sk Sarangi, Ar Revenue By : Shri Ashim Kumar Chakraborty, Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 16.07.2025

condone the delay. It was submitted by the ld. AR that one opportunity may be granted to the Divine Educational and Charitable Trust

TELUGU UNION BAPTIST CHURCH,BERHAMPUR vs. ASST DIRECTOR OF INCOME TAX, CPC

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2019-20 Telgu Union Baptist Church, Telgu Union Baptist Church, Vs. Ito, Ito, Exemption Exemption Ward, Ward, Gajapati Gajapati Square, Square, Giri Giri Berhampur Market,Berhampur Market,Berhampur Pan/Gir No. No.Aadtt 2033 K (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Radha Krishna Sahu, Adv , Adv Revenue By : Shri Charan Dass, Sr Dr , Sr Dr

condone the delay of 2 days and admit the appeal for adjudication. 4. It was submitted by ld AR that the assessee is a charitable trust

MODERN ENGLISH SCHOOL EDUCATION SOCIETY,KORAPUT vs. ITO (EXEMPTION WARD), BERHAMPUR

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

Bench: Before Shri George Mathan, Judicialassessment Year : 2015-16 Modern Modern English English School School Vs. Ito (Exemption Ward) Ito (Exemption Ward) Education Education Society, Society, Berhampur Berhampur Parabeda, Parabeda, Jeypore, Jeypore, Dist: Dist: Koraput Pan/Gir No. Pan/Gir No.Aacam 7223 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri P.K.Mishra, Adv/Kailash Panigrahi, Ca P.K.Mishra, Adv/Kailash Panigrahi, Ca Revenue By : Shri S.C.Mohanty, Sr Dr S.C.Mohanty, Sr Dr Date Of Hearing : 18 /0 04/2023 Date Of Pronouncement : 18 /0 /04/2023 O R D E R

condonation of delay in seeking registration was not available." P a g e 4 | 7 Assessment Year : 2015-16 This clearly goes to prove that the first proviso to section 12A(2) was brought in the statute only as a retrospective effect with a view not to affect genuine charitable trusts

DEPUTY COMMISSIONER OF INCOME TAX( EXEMPTIONS), BHUBANESWAR, ODISHA vs. SAI RADHAKRISHNA SEVA EDUCATION AND CHARITABLE TRUST, BHUBANESWAR, ODISHA

In the result, both appeals of the revenue stand dismissed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.444/Ctk/2025 आयकर अपील सं/Ita No.447/Ctk/2025 (नििाारण वर्ा / Assessment Year: 2020-2021) (नििाारण वर्ा / Assessment Year: 2016-2017) Dcit (Exemptions), Vs Sai Radhakrishna Seba Education Bhubaneswar & Charitable Trust Plot No- C-77/3, Palashpali, Aerodrome Area, Bhubaneswar 751020 Pan No. : Aagts 9261 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr नििााररती की ओर से /Assessee By : None सुनवाई की तारीख / Date Of Hearing : 22/09/2025 घोषणा की तारीख/Date Of Pronouncement : 22/09/2025

Charitable Trust Plot No- C-77/3, Palashpali, Aerodrome Area, Bhubaneswar 751020 PAN No. : AAGTS 9261 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr. DR नििााररती की ओर से /Assessee by : None सुनवाई की तारीख / Date of Hearing : 22/09/2025 घोषणा की तारीख/Date of Pronouncement : 22/09/2025 आदेश

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), BHUBANESWAR, ODISHA vs. SAI RADHAKRISHNA SEBA EDUCATION AND CHARITABLE TRUST, BHUBANESWAR, ODISHA

In the result, both appeals of the revenue stand dismissed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.444/Ctk/2025 आयकर अपील सं/Ita No.447/Ctk/2025 (नििाारण वर्ा / Assessment Year: 2020-2021) (नििाारण वर्ा / Assessment Year: 2016-2017) Dcit (Exemptions), Vs Sai Radhakrishna Seba Education Bhubaneswar & Charitable Trust Plot No- C-77/3, Palashpali, Aerodrome Area, Bhubaneswar 751020 Pan No. : Aagts 9261 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr नििााररती की ओर से /Assessee By : None सुनवाई की तारीख / Date Of Hearing : 22/09/2025 घोषणा की तारीख/Date Of Pronouncement : 22/09/2025

Charitable Trust Plot No- C-77/3, Palashpali, Aerodrome Area, Bhubaneswar 751020 PAN No. : AAGTS 9261 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. राजस्व की ओर से /Revenue by : Shri Vijay Singh, Sr. DR नििााररती की ओर से /Assessee by : None सुनवाई की तारीख / Date of Hearing : 22/09/2025 घोषणा की तारीख/Date of Pronouncement : 22/09/2025 आदेश