AABAHANA,CUTTACK vs. ITO EXEMPTION WARD,, BERHAMPUR

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita No.225/Ctk/2023 (ननधाारण वषा / Assessment Year : 2018-2019) Aabahana, Vs Ito, Exemption Ward, Berhampur At: Malyabanta, Nachuni, Khurda-752028 Pan No. :Aabta 9704 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Ambika Prasad Mohanty, Ca राजस्व की ओर से /Revenue By : Dr.Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 28/11/2023 घोषणा की तारीख/Date Of Pronouncement : 28/11/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 20.04.2023, Passed In Itba/Nfac/S/250/2023-24/1052225643(1), For The Assessment Year 2018-2019. 2. It Was Submitted By The Ld. Ar That The Original Return Of The Assessee Came To Be Filed On 27.09.2018 For The Relevant Assessment Year. In The Intimation U/S.143(1) Of The Act, The Exemption U/S.11 Of The Act Had Been Denied On The Ground That There Was Delay In Filing The Form 10B. The Assessee Had Filed Rectification Application U/S.154 Of The Act & The Cit(E), Hyderabad Had Condoned The Delay In Filing Of The Form 10B. The Rectification Application Had Been Allowed & The Assessee Was Granted The Benefit Of Deduction U/S.11 Of The Act. Subsequently, Another

condoned the delay in filing of the Form 10B. The rectification application had been allowed and the assessee was granted the benefit of deduction

TARINI EDUCATION TRUST,NAYAPALLI vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR

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

delay should not be condoned. 6. We have considered the rival submissions and perused the record of the case. From the above, it is found that the assessee is a trust engaged in imparting education. The return of income was filed in time and while processing the same, the CPC has not allowed the deduction

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 registered u/s.12A of the Act. It was the submission that registration was granted to the assessee on 25.3.2022. The impugned assessment year is 2019-20. The assessee had filed its return of income

DREAM INDIA TRANSFORMATION,NABARANGPUR vs. INCOME TAX OFFICER, EXEMPTION WARD, BERHAMPUR

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

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

condoned and the appeal is admitted for adjudication. 2. The present appeal arises from the order u/s 250 of the Income Tax 3 Dream India Transformation Act, 1961 (hereafter “the Act”), passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi vide order dated 31.10.2023. 2.1 In this case, the Ld. AO passed an order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/CTK/2020\n4. The first issue raised by the Revenue in ground

ARYA AGRI & AQUA PRIVATE LIMITED,BHUBANESWAR vs. DCIT, CIRCLE 1(1), BHUBANESWAR

In the result, both appeals of the assesee are allowed

Bench: Shri George Mathan & Shri Manish Agarwal

condone the respective delay in filing both the appeals and appeals are heard finally. 3. First, we shall take up the appeal of the assesee in ITA No.461/CTK/2024 for A.Y.2016-2017, wherein the assesee has raised the following grounds :- 1. That the impugned Appellate Order by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Income Tax Department, Govt

ARYA AGRI & AQUA PRIVATE LIMITED,BHUBANESWAR vs. DCIT, CIRCLE 1(1), BHUBANESWAR, BHUBANESWAR

In the result, both appeals of the assesee are allowed

Bench: Shri George Mathan & Shri Manish Agarwal

condone the respective delay in filing both the appeals and appeals are heard finally. 3. First, we shall take up the appeal of the assesee in ITA No.461/CTK/2024 for A.Y.2016-2017, wherein the assesee has raised the following grounds :- 1. That the impugned Appellate Order by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Income Tax Department, Govt

HARE KRISHNA MOVEMENT PURI,BALAGANDI vs. INCOME TAX OFFICER (EXEMPTION), BHUBANESWAR

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

deduction u/s.11\n& 12 of the Act on account of the said venial breach in respect of the delay\nin filing of the audit report. Consequently, the delay in filing of the audit\nreport in Form 10B is condoned

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

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

delay in filing Form 10 is condonable one, (vide Board’s Circular No. 273 dt. 3/6/1980) Assessing Officer ought not to have rejected the claim for deduction

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

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

delay in filing Form 10 is condonable one, (vide Board’s Circular No. 273 dt. 3/6/1980) Assessing Officer ought not to have rejected the claim for deduction

NAKHARA SERVICE CO OPERATIVE SOCIETY LIMITED,CUTTACK vs. ITO,WARD 2(5),CUTTACK, CUTTACK

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

Bench: Before Shri George Mathan, Judicialassessment Year : 2017-18

delay in filing of appeal is condoned the appeal is disposed of on merits. 5. It was submitted by ld AR that ld CIT(A), NFAC has passed the impugned order without providing sufficient opportunity of being heard to the assessee. It was the submission that the appellant being a cooperative society is entitled to deduction

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.

deducting the expenses from gross receipt. Gross receipts do not constitute income. The net profit of Rs.2,05,809/- as per audited accounts alone could be treated as taxable income. 7) That the Assessee hereby submit decisions in the case of Joharimal High School Vs ITO (ITAT Cuttack) and Indian Medical Association, Pune Vs Addl-JCIT(A)-1 Visakhapatnam (ITAT

WESTERN ELECTRICITY SUPPLY COMPANY OF ORISSA LTD.,SAMBALPUR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

In the result, appeals of both the assessees stand partly allowed

condone the delay of respective days in respective appeals of the assessee being M/s North Eastern Electricity Supply Co. Ltd. and appeals are heard along with other assessee i.e. M/s Western Electricity Supply Co. Ltd. finally. 3. It was submitted by the ld. AR that the main issue in both the assessee’s appeals is against the action

M/S. WESTERN ELECTRICITY SUPPLY COMPANY OF ORISSA LTD.,SAMBALPUR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

In the result, appeals of both the assessees stand partly allowed

condone the delay of respective days in respective appeals of the assessee being M/s North Eastern Electricity Supply Co. Ltd. and appeals are heard along with other assessee i.e. M/s Western Electricity Supply Co. Ltd. finally. 3. It was submitted by the ld. AR that the main issue in both the assessee’s appeals is against the action

M/S. NORTH EASTERN ELECTRICITY SUPPLY COMPANY OF ODISHA LIMITED,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

In the result, appeals of both the assessees stand partly allowed

condone the delay of respective days in respective appeals of the assessee being M/s North Eastern Electricity Supply Co. Ltd. and appeals are heard along with other assessee i.e. M/s Western Electricity Supply Co. Ltd. finally. 3. It was submitted by the ld. AR that the main issue in both the assessee’s appeals is against the action