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

2) without educating the assessee about the remedial measures available with him. Ground No. 6: That the assessee has been taxed for a procedural delay and has been deprived of substantive justice therefore the Hon’ble Tribunal may direct the Jurisdictional PCIT/CIT to condone the delay in filing of Form 10 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

2) without educating the assessee about the remedial measures available with him. Ground No. 6: That the assessee has been taxed for a procedural delay and has been deprived of substantive justice therefore the Hon’ble Tribunal may direct the Jurisdictional PCIT/CIT to condone the delay in filing of Form 10 under section

M/S. ORISSA CRICKET ASSOCIATION,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK

In the result, ITA No.335/CTK/2017 is allowed and ITA

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm Orissa Cricket Association Vs. Cit(Exemptions), Barabati Stadium,Cuttack-753001, Hyderabad Odisha, Pan No. : Aaaao 0319 F & Orissa Cricket Association Vs. Acit, Circle-2(1), Barabati Stadium, Cuttack Cuttack-753001, Odisha Pan No. : Aaaao 0319 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri S.K.Tulsiyan & D.Das, Ar राजस्व की ओर से /Revenue By : Shri Saad Kidwai, Citdr सुनवाई की तारीख / Date Of Hearing : 12/12/2017 घोषणा की तारीख/Date Of Pronouncement 26/12/2017 आदेश / O R D E R Per Shri N.S.Saini, Am:

condonation of delay) is enclosed at page nos. 02 to,03 of the paper book. However no Order U/S 12AA of the Income Tax Act, 1961 was passed by the competent income tax authority either refusing or allowing registration to the appellant as a trust even though several years had passed after receipt of the application for registration

RAVI METALLICS LIMITED,ROURKELA vs. PR.CIT, SAMBALPUR

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Arun Khodpiaravi Metallics Limited, I/10, Civil Township, Rourkela-769004 Pan No.Adqps 4031 G ………………Assessee Versus Pr.Cit, Sambalpur ………………..Revenue Shri P.R.Mohanty, Ar For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 30/05/2022 Date Of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pr.Cit, Sambalpur, Passed U/S.263 Of The Act In Case No.Pcit/Sbp/263/26/2018-19, Dated 29.03.2019 For The Assessment Year 2014-2015. Heard On The Question Of Condonation Of Delay 2. On Perusal Of The Record, We Found That The Appeal Of The Assessee Is Barred By 686 Days. In This Regard, Ld. Ar Filed An Application Along With Affidavit For Condonation Of Delay, Wherein It Has Been Submitted That The Delay Occurred In Filing The Present Appeal Is Neither Intentional Nor Deliberate But Due To Unfortunate & Unavoidable Circumstances Beyond

2 the control of the assessee as the forced shutdown & lockdown along with travel restrictions in continuance of havoc of Covid-19 pandemic, it was not possible to have consultation and preparation of appeal to be filed with the entrusted authorised legal consultant resulting in the delay which may kindly be condoned as we neither acted deliberately nor in defiance

LALIT KUMAR JALAN,JALAN PHARMACEUTICALS vs. ITO WARD-1(1), CUTTACK

In the result, appeal of the assessee is allowed with the directions

2 of the Wealth-tax Act, 1957 (27 of 1957)" 12. From the bare reading of all these three sections it may be seen that section 43CA deals with the valuation of all the assets other than capital assets and other provisions of section 50C are applicable. Section 55A can be invoked where estimation of fair market value

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

condonation of delay under section 119(2) of the Act and decide on merits. However, while deciding the appeal of the assessee

M/S. B.K. JENA & ASSOCIATES,KUJANG vs. PR. CIT, CUTTACK

In the result, appeal of the assessee stands partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 M/S. B.K.Jena & Associates, M/S. B.K.Jena & Associates, Vs. Pr. Cit, Cuttack Pr. Cit, Cuttack Rangiagarh, Rangiagarh, Jhimani, Jhimani, Kujang, Kujang, Jagatsinghpur Jagatsinghpur Pan/Gir No. No.Aagfb 4157 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 16/9/ 20 / 2022 Date Of Pronouncement : 16/ /9/2022 O R D E R Per Bench

section 254(1) of the Income tax Act, 1961 categorically provides that “the Tribunal is to give both the parties to appeal an opportunity of being heard, pass P a g e 6 | 15 Assessment Year : 2014-15 such orders thereon as it thinks fit”. Admittedly, the Tribunal does have the power to condone the delay. The Tribunal being

M/S. BARIPADA URBAN COOPERATIVE BANK LTD.,BARIPADA vs. ACIT, BALASORE CIRCLE, BALASORE., BALASORE

In the result, the appeal filed by the assessee is allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010 Baripada Urban Co-Operative Vs. Acit, Balasore Circle, Bank Ltd., At: Roxy Road, Balasore. Baripada Pan/Gir No. Aabat 2673 C (Appellant) .. ( Respondent)

condone the delay of 179 days in filing the appeal before the Tribunal and admit the appeal for hearing. 3. The assessee has filed additional grounds of appeal on 4.1.2016: ”1. For that notice u/s.143(2), neither was issued nor served on the appellant which is required in the statute and in absence of such notice, assessment made and orders

BHUBANESWAR DEVELOPMENT AUTHORITY,BHUBANESWAR vs. CIT, BHUBANESWAR

In the result, appeal filed by the assessee is allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadalebhubaneswar Development Vs. Cit, Bhubaneswar. Authority, Akash Shova Building, Sachivalaya Marg, Bhubaneswar. Pan/Gir No. Aaalb 0073 G (Appellant) .. ( Respondent)

2. Vide the petition of the BDA dt. 06.12.2012, request was made for condonation of delay by granting registration u/s 12A of the Act w.e.f. 01.04.2003. At the outset, it is to be stated that as per the second proviso to Section

ORISSA AIR PRODUCTS PVT. LTD.,DHENKANAL vs. ACIT, CIRCLE-1(2), BHUBANESWAR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri N.S Sainiassessment Year : 2012-2013

Section 36(l)(va) of the Income- tax Act? Asse ssment Year : 201 2-2 013 (ii) Whether on the facts and in the circumstances of the case the Tribunal is correct in holding that the provision for gratuity was not made towards approved gratuity fund and that the gratuity has not become payable during the financial year and that

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)

2 | 9 ITA Nos.405 & 406 /CTK/2024 Assessment Years : 2017-18 & 2021-2022 delay. It was the prayer that the delay in filing in both the appeals may be condoned and issues restored to the file of the ld CIT(A) for adjudication on merits. 4. In reply, ld CIT DR submitted that though the assessee has made various claims such

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

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)

2 | 9 ITA Nos.405 & 406 /CTK/2024 Assessment Years : 2017-18 & 2021-2022 delay. It was the prayer that the delay in filing in both the appeals may be condoned and issues restored to the file of the ld CIT(A) for adjudication on merits. 4. In reply, ld CIT DR submitted that though the assessee has made various claims such

SUSHIL KUMAR ROUT,ROURKELA vs. ACIT, ROURKELA

In the result, the appeal filed by the assessee is allowed

Bench: Shri N.S Sainiassessment Year :1998-1999

condone the delay of 232 days in filing the appeal before the Tribunal and admit the appeal for hearing. 3. In Ground No.3 of the appeal, the assessee has taken the following ground: “For that the AO without application of own mind or having own reasons to believe reopened the case having followed the direction of the higher authorities

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

DEOKARAN DAS RAMBILASH,SUNDARGARH vs. ITA, WARD-04, , ROURKELA

In the result, appeal of the assessee is partly allowed

Bench: Shri Shri Chandra Mohan Garg, Judicialassessment Year : 2010-2011 Deokaran Das Deokaran Das Rambilash, Old Vs. Ito, Ward -4, Station Road, Rourkela. Station Road, Rourkela. Rourkela. Pan/Gir No.Aadfd 9708 K Aadfd 9708 K (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwalla, Ar Ar Revenue By : Shri S.C.Mohanty, Dr Dr Date Of Hearing : 28/05/ 2021 1 Date Of Pronouncement : 14/06/20 /2021 O R D E R

condone the delay and admit the appeal for hearing. 5. Ld A.R. of the assessee did not press Ground No.1 of appeal. Therefore, this ground is dismissed as not pressed. P a g e 2 | 9 Assessment Year : 2010-2011 6. Briefly stated facts of the case are that the assessee firm was engaged in the business of trading

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

section 11(2) of the Act on account of the condonation of delay in filing of Form 10, it shows

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

ALOK MOHANTY,AT-KESHARPUR vs. DCIT, ASMT CIRCLE-2(1), CUTTACK, CUTTACK

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

Bench: Before Shri George Mathan, Judicialassessment Year : 2016-17 Alok Alok Mohanty, Mohanty, At:Kesharpur, Vs. Dcit-Asmt Asmt-Circle-2(1), Buxibazar, Cuttack Buxibazar, Cuttack Cuttack Pan/Gir No. Pan/Gir No.Abcpm 8503 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri S.C.Mohanty, : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 20/0 03/2024 Date Of Pronouncement : 20/0 /03/2024

condone the delay of 18 days and admit the appeal for adjudication. 4. Ld AR submitted that the ld CIT (A) has passed the order without hearing the assessee and also without providing sufficient opportunities to put the case before him. It was the submission that as per section 50 of the Act, it is incumbent