SAINT XAVIER EDUCATIONAL & CHARITABLE TRUST,BHUBANESWAR vs. ITO(EXEMPTION) WARD,, BHUANESWAR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.405 & 406 /Ctk/2024 Assessment Year Assessment Years : 2017-18 & 2021-202 2022 Saint Xavier Educational & Saint Xavier Educational & Vs. Ito (Exemption) Ito (Exemption) Charitable Trust, Plot No.12, Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar Pan/Gir No. No.Aaits 4367 A (Appellant (Appellant) .. ( Respondent Respondent)

delay in filing appeal before the ld CIT(A) is also condoned and the issues on merits are restored to the file of the ld CIT(A) for adjudication after granting the assessee adequate opportunity of being heard. We may mention here that the order of the ld CIT(A) does not show of any opportunity having been given

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

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

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

delay in filing the form from the CIT(Exemptions) should have been obtained and the AO cannot allow the exemption under section 11 on facts and in the circumstances of the case unless the court directs under alternative remedy or the CIT(Exemptions) condones

OMC EMPLOYEES GRATUITY FUND TRUST,BHUBANESWAR vs. DCIT, EXEMPTION CIRCLE, BHUBANESWAR

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

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rajesh Kumarआयकर अपील सं/Ita No.645/Ctk/2025 ("नधा"रण वष" / Assessment Year: 2018-19) Omc Employees Gratuity Fund Vs Dcit, Exemption Circle, Trust, Omc House, Bhubaneswar. Bhubaneswar. Pan No. : Aaatd 0752 H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Satyajit Mishra, Ar 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

delaying the appeal before the first appellate authority and upon receipt of the petition, the ld JCIT(A) is directed to decide the condonation petition and issues on merits, after giving effective opportunity of hearing to the assessee. The assessee is also directed to cooperate with the first appellate authority without seeking adjournment on flimsy grounds/reasons. 4 आयकर अपील सं

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

delay, the assessee has been granted the benefit of exemption u/s.11 of the Act. Now, in the impugned order u/s.154 of the Act before the ld. CIT(A), the exemption u/s.11 of the Act has been withdrawn because the ld. CIT(E), Hyderabad has withdrawn the condonation

STATE INSTITUTE FOR DEVELOPMENT OF ARTS AND CRAFTS,BHUBANESWAR vs. CIT(EXEMPTION), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee stands dismissed

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalwalassessment Year : 2016-17 State State Institute Institute For For Vs. Cit (Exemptions) Cit (Exemptions) Development Of Arts & Development Of Arts & Bhubaneswar Bhubaneswar Crafts, Handicarft Complex, Crafts, Handicarft Complex, Gandamunda, Bhubaneswar. Gandamunda, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaets 9430 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Nihar Ranjan Biswal, Ca Nihar Ranjan Biswal, Ca Revenue By : Shri S.C.Mohanty, Sr Shri S.C.Mohanty, Sr Dr Date Of Hearing : 21/07 7/2023 Date Of Pronouncement : 21/0 /07/2023 O R D E R Per Bench

condone the delay in filing Form 10B and set aside the order of the ld CIT(Exemptions). 2. For that

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

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

condone the delay in filing the appeal and restore the matter back to the file of ld CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee. However, a cost of Rs.25,000/- is levied on the appellant society as the appellant society was not serious about income tax proceedings and the cost

REGIONAL PLANT RESOURCE CENTRE,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

In the result, appeal filed by the assessee stand allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2016-17 Regional Regional Plant Plant Resource Resource Vs. Ito, Ito, Exemption Exemption Ward, Ward, Centre, Centre, Rprc, Rprc, Nayapalli, Nayapalli, Bhubaneswar Bhubaneswar Irc Village, Bhubaneswar Irc Village, Bhubaneswar Pan/Gir No Pan/Gir No.Aabar 5992 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.R.Pattnaik B.R.Pattnaik, Ca Revenue By : Shri Charan Dass, Sr Charan Dass, Sr Dr Date Of Hearing : 11/0 06/2024 Date Of Pronouncement : 11/0 /06/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cti(A), Nfac, Delhi Cti(A), Nfac, Delhi Dated 30.11.2022 In Appeal No. Cit( Cit(A), Bhuabenswar- 3/10003/2019 3/10003/2019-20 For The Assessment Year 2016-17. 2. Shri B.R.Pattnaik, B.R.Pattnaik, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri Charan Dass, Ld Sr. Dr Appeared For The Revenue. Dr Appeared For The Revenue.

Exemption) Hyderabad to condone the delay in filing of Form 10B. During the pendency of the aforesaid delay condonation application

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

condone the delay. P a g e 2 | 4 ITA No.294/CTK/2025 Assessment Year :2014-15 & 15-16 4. We have heard the rival submissions and perused the record of the case. It is an admitted fact that the assessee is a charitable organization working for the downtrodden people in the city of Cuttack. As the assessee was not registered u/s.12AA

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

condone the delay. P a g e 2 | 4 ITA No.294/CTK/2025 Assessment Year :2014-15 & 15-16 4. We have heard the rival submissions and perused the record of the case. It is an admitted fact that the assessee is a charitable organization working for the downtrodden people in the city of Cuttack. As the assessee was not registered u/s.12AA

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)

Exemption), Hyderabad dated 07.10.2025 for the assessment year 2017-2018, denying the assessee the benefit of recognition u/s.80G of the Act on account of the delay in filing of necessary application in Form 10AB of the Act. 2. It was submitted by the Ld.AR that the assessee has been granted registration u/s.12A of the Act. It was the further submission

SRI BAIDYANATH MEMORIAL TRUST,BHUBANESWAR vs. ITO EXEMPTION CIRCLE, BBSR, BHUBANESWAR

In the result, appeal of the assessee is dismissed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.438/Ctk/2025 (निर्धारण वर्ा / Assessment Year : 2020-2021) Sri Baidyanath Memorial Trust Vs Ito, Exemption Circle, Plot No. 23, Renu Nivas, Bhubaneswar Rasulgarh, Bhubaneswar, 751010 Pan No. : Aahts 6816 R (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Bibekanada Mohanty, Ar रधजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 26/09/2025 घोषणा की तारीख/Date Of Pronouncement : 26/09/2025

condonation of delay. Thus, the appeal of the order of the Ld.CIT(A) stands upheld and appeal of the assesee is dismissed. 7. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 26/09/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER ददनाांक Dated

ITO(EXEMPTIONS), CUTTACK, SHELTER SQUARE, TULASIPUR, CUTTACK vs. BLOCK VOLUNTARY ORGANIZATION FOR IMPROVEMENT OF CULTURE AND ECO ENVIRONMENT , BENTKAR, CUTTACK

In the result, appeal of the revenue stands dismissed

Bench: Before Shri George Mathan, Judicialassessment Year : 2016-17 Income Income Tax Tax Officer Officer Vs. Block Voluntary Organisation For Block Voluntary Organisation For (Exemptions), Cuttack (Exemptions), Cuttack Improvement Of Culture & Eco Improvement Of Culture & Eco Environment, Bentakar, Cuttack Environment, Bentakar, Cuttack Pan/Gir No Pan/Gir No.Aaaab 9244 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri S.C.Mohanty, Ld Sr Dr , Ld Sr Dr Date Of Hearing : 6/08 8/2024 Date Of Pronouncement : 6/0 /08/2024 O R D E R This Is An Appeal Filed By The Revenue Against The Order Of The Ld Inst The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 14.3.2024 In Appeal No. Nfac/2015 In Appeal No. Nfac/2015- 16/10253966 For The Assessment Year 2016-17. 2. Shri S.C.Mohanty Shri S.C.Mohanty, Ld Sr Dr Represented On Behalf Of The Revenue. Represented On Behalf Of The Revenue. None Appeared For The Assessee. None Appeared For The Assessee.

condoning the delay in filing of audit report in Form 10B and allowing the exempt allowing the exemption u/s.11 of the Act and consequently

PUJA AGARWAL,ROURKELA vs. ITO WARD 1, ROURKELA

Appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Laxmi Prasad Sahuआयकर अपील सं/Ita No.628/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2015-2016) Puja Agarwal, Vs Ito Ward-1, Rourkela O-18, Civil Township, Rourkela-769004 Pan No. : Agwpa 5744 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Ayush Agarwal, Ar राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 04/02/2026 घोषणा की तारीख/Date Of Pronouncement : 04/02/2026 आदेश / O R D E R Per George Mathan, Jm :

condone the delay of 12 days in filing the appeal and the appeal of the assessee is admitted for hearing. 3. At the outset, ld. AR submitted that the assessee purchased shares of Panchshul Marketing Ltd. from Overflow Merchyandise Pvt. Ltd. via a 2 SEBI-registered stockbroker and made payment through an account payee cheque. It was the submission that

MUKESH AGARWAL,ROURKELA vs. INCOME TAX OFFICE, WARD 1, ROURKELA

Appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Laxmi Prasad Sahuआयकर अपील सं/Ita No.631/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2015-2016) Mukesh Agarwal, Vs Ito Ward-1, Rourkela O-18, Civil Township, Rourkela-769004 Pan No. : Adipa 0575 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Ayush Agarwal, Ar राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 04/02/2026 घोषणा की तारीख/Date Of Pronouncement : 04/02/2026 आदेश / O R D E R Per George Mathan, Jm :

condone the delay of 12 days in filing the appeal and the appeal of the assessee is admitted for hearing. 3. At the outset, ld. AR submitted that the assessee purchased shares of Panchshul Marketing Ltd. from Overflow Merchyandise Pvt. Ltd. via a 2 SEBI-registered stockbroker and made payment through an account payee cheque. It was the submission that

NEWDREAM WELFARE FOUNDATION ,CUTTACK vs. CIT(EXEMPTION), HYDERABAD

In the result, both appeals of the assessee are partly allowed for statistical purposes

Bench: rejecting an application for registration on account of delay, it would be worthwhile to grant the assessee an opportunity of being heard. This being so, in the interest of justice, the issues in this appeal in respect of grant of registration u/s.12AB of the Act along with approval u/s.80G of the Act is restored to the file of Id. CIT(E) for deciding afresh after granting the assessee adequate opportunity to explain the delay in filing the application for regular registration u/s.12AB of t

Exemption), Hyderabad for the assessment year 2025-2026. 2. ITA No.701/CTK/2025 is filed belatedly by 04 days and ITA No.711/CTK/2025 is filed belatedly by 08 days. In this regard, the assessee has filed an application for condonation of delay

NEWDREAM WELFARE FOUNDATION,CUTTACK vs. CIT(EXEMPTION), HYDERABAD

In the result, both appeals of the assessee are partly allowed for statistical purposes

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)

Exemption), Hyderabad for the assessment year 2025-2026. 2. ITA No.701/CTK/2025 is filed belatedly by 04 days and ITA No.711/CTK/2025 is filed belatedly by 08 days. In this regard, the assessee has filed an application for condonation of delay

DISTRICT MINERAL FOUNDATION,JHARSUGUDA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, BHUBANESWAR, BHUBANESWAR

In the result, appeals filed by the assessee stand partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rajesh Kumar

delay of 20 days in filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing. 4. It was submitted by ld AR that the ld CIT(A) has dismissed the appeals on the ground of non-representation before him with documentary evidences. It was the submission that one more opportunity be allowed