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

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

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

condones the delay under section 119(2)(b) of the Act. The assessee had submitted before the Ld. CIT(A) by citing

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

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

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 to have filed the condonation petition before the revenue authorities under section 119

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 119

PRASANNMANI COLLEGE OF PHYSICAL EDUCATION &YOGA,TIGIRIA vs. ITO (EXEMPTION), CUTTACK

In the result, appeal of the assessee is allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-18 Prasannamani Prasannamani College College Of Of Vs. Ito (Exemption) Ito (Exemption) Physical Education & Yoga, Physical Education & Yoga, Cuttack At/Po: Tigiria, Dist: Cuttack At/Po: Tigiria, Dist: Cuttack Pan/Gir No. Pan/Gir No.Aacap 1478 J (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ar S.K.Sarangi, Ar Revenue By : Shri S.C.Mohanty, Sr. : Shri S.C.Mohanty, Sr. Dr Date Of Hearing : 1/9 9/2022 Date Of Pronouncement : 1/9 9/2022

condone the delay. This power has been granted to the ld CIT(E) under the provision of section 119(2)(b) of the Act. When

SANGRAM KESHARI SAMANTARAY,BHUBANESWAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, BHUBANESWAR

condone the delay of 224 days in filing the present appeal and the appeal is heard on merits. 4. The assessee has raised following grounds of appeal:- 1. That the order passed by the Learned Pr. Commissioner of Income Tax-2, Bhubaneswar u/s 263 of the LT. Act, 1961 is excessive, arbitrary and bad in law. 2. That

OORISSA EVANGELIST TRUST ASSOCIATION,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION WARD, CUTTACK

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Orissa Evangelistic Trust Ito, Exemption Ward, Cuttack Association, Aaykar Bhavan, Shelter Chhak At-Kesharpur, Buxi Bazar, Tulsipur, Cuttack, Vs. Cuttack-753001 Odisha-753008 (Appellant) (Respondent) Pan No. Aaato0708P Assessee By : Shri Sk Sarangi, Ar Revenue By : Shri Nishanth Rao B, Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 16.07.2025

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 to have filed the condonation petition before the revenue authorities under section 119

M/S. NALCO MINES EMPLOYEES UNION,KORAPUT vs. PR.CIT-1, SAMBALPUR

In the result, appeal of the assessee is disposed off with the directions to the competent authority –ld

Bench: S/Shri Chandra Mohan Garg & Manish Boradassessment Years: 2012-13 To 2017-18 Shri Pramod Kumar Moharana, Vs. Pr. Cit-1, Bhubaneswar.Of Nalco Mines Employees‟ Union, At: D-9, Sector-1, Nalco Township, Damanjodi,Dist: Koraput Pan/Gir No.Aclpm 0589 M (Appellant) .. ( Respondent) Assessee By : Shri Basudev Panda, Sr. Advocate Revenue By : Shri S.C.Mohanty Addl. Cit (Dr) Date Of Hearing : 27 /10/ 2021 Date Of Pronouncement : 23/12/2021 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order U/S.119(2)(B) Of The Income Tax Act, 1961 Of The Pr. Cit(A)-1, Bhubaneswar For The Assessment Years 2012-13 To 2017-18. Application Of Applicant/Assessee For Condonation Of Delay :- 2. Ld. Senior Counsel On Application Dated 28.03.2021 Submitted That The Hon‟Ble High Court Of Orissa Was Pleased To Direct To File Appeal Before The Tribunal For Adjudication & The Matter Was Disposed Of Vide W.P.(C) No.24445/2020, Dated 05.01.2021 & I.A.No.250/2021 Vide Dated 17.03.2021 For Consideration Of Explanation Of Assessee For The Delay In P A G E 1 | 20 Assessment Years: 2012-13 To 2017-18

119 2(b) and order of the Hon'ble High Court dated 31.07.2019 list of assesses along with order of this Hon'ble Bench dated 20.01.2012 are separately furnished and filed for consideration and for grant of refund. P a g e 3 | 20 Assessment Years: 2012-13 to 2017-18 G. For that once the Hon'ble High Court

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, 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

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

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 by the ld CIT(E), the assessee has filed appeals before the Tribunal. 4. We observe that no appeal against the order passed

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

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 by the ld CIT(E), the assessee has filed appeals before the Tribunal. 4. We observe that no appeal against the order passed

INSTITUTE OF MANAGEMENT AND INFORMATION SCIENCE,BHUBANESWAR vs. CIT EXEMPTION, HYDERABAD

In the result, appeals filed by the assessee stand dismissed

Bench: Before S/Shri George Mathan, Judicial & Rajesh Kumarita Nos.259 To 262/Ctk/20 /Ctk/2023 Assessment Year Assessment Years : 2017-18 To 2020 18 To 2020-2021 Institute Of Management & Institute Of Management & Vs. Cit (Exemptions), Cit (Exemptions), Information Information Science, Science, Swagat Swagat Hyderabad Vihar, Bankuala, Bhubaneswar Vihar, Bankuala, Bhubaneswar- 751 002 Pan/Gir No. Pan/Gir No.Aaati 2941 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri Charan Dass, Sr. : Shri Charan Dass, Sr. Dr

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 by the ld CIT(E), the assessee has filed appeals before the Tribunal. 5. We observe that no appeal against the order passed

INSTITUTE OF MANAGEMENT AND INFORMATION SCIENCE,BHUBANESWAR vs. CIT EXEMPTION, HYDERABAD

In the result, appeals filed by the assessee stand dismissed

Bench: Before S/Shri George Mathan, Judicial & Rajesh Kumarita Nos.259 To 262/Ctk/20 /Ctk/2023 Assessment Year Assessment Years : 2017-18 To 2020 18 To 2020-2021 Institute Of Management & Institute Of Management & Vs. Cit (Exemptions), Cit (Exemptions), Information Information Science, Science, Swagat Swagat Hyderabad Vihar, Bankuala, Bhubaneswar Vihar, Bankuala, Bhubaneswar- 751 002 Pan/Gir No. Pan/Gir No.Aaati 2941 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri Charan Dass, Sr. : Shri Charan Dass, Sr. Dr

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 by the ld CIT(E), the assessee has filed appeals before the Tribunal. 5. We observe that no appeal against the order passed

INSTITUTE OF MANAGEMENT AND INFORMATION SCIENCE,BHUBANESWAR vs. CIT EXEMPTION, HYDEABAD

In the result, appeals filed by the assessee stand dismissed

Bench: Before S/Shri George Mathan, Judicial & Rajesh Kumarita Nos.259 To 262/Ctk/20 /Ctk/2023 Assessment Year Assessment Years : 2017-18 To 2020 18 To 2020-2021 Institute Of Management & Institute Of Management & Vs. Cit (Exemptions), Cit (Exemptions), Information Information Science, Science, Swagat Swagat Hyderabad Vihar, Bankuala, Bhubaneswar Vihar, Bankuala, Bhubaneswar- 751 002 Pan/Gir No. Pan/Gir No.Aaati 2941 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri Charan Dass, Sr. : Shri Charan Dass, Sr. Dr

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 by the ld CIT(E), the assessee has filed appeals before the Tribunal. 5. We observe that no appeal against the order passed