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

Section 143(1) of the Act, has not been issued to the assessee. Thus, on this ground itself, the intimation issued u/s.143(1) of the Act is liable to be quashed and we do so. 5. Further, the fact that the ld. CIT(E) has condoned the delay in filing the Form 10B

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

section 119(2)(b) of the IT Act to the Commissioner of Income Tax (Exemptions), Hyderabad for condonation of the delay committed in filing the Audit Report in Form No. 10B

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 CIT(E).” 4. A perusal of the order of the ld CIT(E) shows that the order has been passed against the application for approval u/s.119(2)(b) of the I.T.Act, 1961. We observe that such type of order passed under section

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

condoning the delay in filing the Form 10B of the Act. The learned Tribunal after going through the facts of the case took note of the latter circular issued by the Board in Circular No. 16 of 2022 I.T.A. No.: 195/CTK/2025 Assessment Year: 2023-24 Jeevan Kalyana Sadhana Kendra. dated 19-07-2022 issued under Section

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

condone the delay in filing of Form 10 under section 119(2)(b) of the Act.” II. ITA No.437/CTK/2024; AY 2015-16: “Ground No. 1: The learned CIT(A) and the Assessing Officer have erred in rejecting the petition filed under section 154 on 10/12/2016 for rectifying the intimation under section 143(1)(a) for disallowing deduction claimed under section

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

condone the delay in filing of Form 10 under section 119(2)(b) of the Act.” II. ITA No.437/CTK/2024; AY 2015-16: “Ground No. 1: The learned CIT(A) and the Assessing Officer have erred in rejecting the petition filed under section 154 on 10/12/2016 for rectifying the intimation under section 143(1)(a) for disallowing deduction claimed under section

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.

10B, the delay in filing of appeal before the Tribunal be condoned. After considering the condonation petition and arguments of both the sides, we are satisfied that the assessee was prevented by sufficient cause for not filing the appeal within the stipulated time. Hence, we condone the delay of 339 days and admit the appeal for adjudication

STATE POLLUTION CONTROL BOARD ODISHA,BHUBANESWAR vs. ITO, WARAD 5(2), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee stands allowed and stay petition stands dismissed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

condonation of delay for not filing of its return of income within the statutory time limit, before the CBDT u/s 119(2)(b) of Income Tax Act, which has expressed provision for admission of claim of any exemption after the expiry of the period specified in the Income Tax Act. 2.4.2 In view of the above, it is humbly submitted

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

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

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

condone the delay in filing Form 10BB, but the assessee failed to do so. Therefore, the Id. Commissioner (Appeals) has rightly dismissed the appeal filed by the assessee. Therefore, he pleaded to uphold the orders passed by the revenue authorities. 7. I have perused the material available on record as well as the written submission filed by the assessee

DY. COMMISSIONER OF INCOME TAX( EXEMPTIONS), BHUBANESWAR vs. NABAJUGA EDUCATIONAL AND CHARITABLE TRUST, DHENKANAL

In the result, appeal of the revenue and cross objection of the assessee are dismissed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.127/Ctk/2022 (ननधाारण वषा / Assessment Year :2018-2019) Dy. Cit(Exemptions), Vs Nabajuga Educational & Bhubaneswar Charitable Trust, Flat No.N/4-208, Irc Village, Khorda-751015 Pan No. : Aaatn 7735 R & Cross Objection No.03/Ctk/2022 (Arising Out Of Ita No.127/Ctk/2022) (ननधाारण वषा / Assessment Year :2018-2019) Nabajuga Educational & Vs Dy. Cit(Exemptions), Bhubaneswar Charitable Trust, Flat No.N/4-208, Irc Village, Khorda-751015 Pan No. : Aaatn 7735 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

10B and grant the assessee the benefit of exemption u/s.11 of the 3 & CO No.03 /CTK/2022 Act. It was the submission that the CBDT has issued Circular No.2/2020, dated 03.01.2020, wherein for the assessment year 2018-2019, the power to condone the delay upto 365 days has been granted only to the Commissioner of Income Tax u/s.119

UTKAL GYAN BHARATI TRUST,BHUBANESWAR vs. CIT EXEMPTION, HYDERABAD

In the result, appeals filed by the assessee stand dismissed

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalita Nos.268 & 269/Ctk/20 /Ctk/2023 Assessment Year : 2016-17 & 2020 & 2020-021 Utkal Gyan Bharati Trust, Utkal Gyan Bharati Trust, Vs. Cit (Exemptions), Cit (Exemptions), Plot No.250 Plot No.250-A, Sahid Nagar, Hyderabad Hyderabad Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaatu 543 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri Charan Dass, Ld Sr Charan Dass, Ld Sr Dr Date Of Hearing : 18/10 10/2023 Date Of Pronouncement : 18/10 /10/2023

10B for the assessment years 2016-17 and 2020-2021. The assessee was requested to furnish certain information justifying its application for condonation of delay. As there was no sufficient reason which prevented the assessee from filing the same within the due date, the ld CIT(E) rejected the applications and dismissed the appeals. Against the rejection of appeals

UTKAL GYAN BHARATI TRUST,BHUBANESWAR vs. CIT EXEMPTION, HYDERABAD

In the result, appeals filed by the assessee stand dismissed

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalita Nos.268 & 269/Ctk/20 /Ctk/2023 Assessment Year : 2016-17 & 2020 & 2020-021 Utkal Gyan Bharati Trust, Utkal Gyan Bharati Trust, Vs. Cit (Exemptions), Cit (Exemptions), Plot No.250 Plot No.250-A, Sahid Nagar, Hyderabad Hyderabad Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaatu 543 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri Charan Dass, Ld Sr Charan Dass, Ld Sr Dr Date Of Hearing : 18/10 10/2023 Date Of Pronouncement : 18/10 /10/2023

10B for the assessment years 2016-17 and 2020-2021. The assessee was requested to furnish certain information justifying its application for condonation of delay. As there was no sufficient reason which prevented the assessee from filing the same within the due date, the ld CIT(E) rejected the applications and dismissed the appeals. Against the rejection of appeals

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.

section 12A of the Act who substantially satisfied condition for availing benefit of exemption, assessee could not be denied exemption merely on bar of limitation in furnishing audit report in Form 10B. 6) That even though benefit of sec. 11 is to be denied, it follows that income has to be computed on net basis after deducting the expenses from

DHANESWAR RATH INSTITUTE OF ENGINEERING AND MEDICAL SCIENCES,CUTTACK vs. CIT(EXEMPTION), HYDERABAD

In the result, appeal of the assesse is allowed

condone the delay of 198 days and admit the appeal for adjudication. 5. The sole grievance raised in the grounds of appeal is that the CIT(Exemptions), Hyderabad has passed the revision order u/s.263 of the Act, in a hurriedly manner without providing reasonable opportunity of hearing to the assessee. 6. Facts of the case are that the assessee