ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumar

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), , BHUBANEWSWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumar

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumar

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumar

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumar

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumar

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

Bench: Shri George Mathan & Shri Rajesh Kumar

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

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

section 11 of the Act and the Auditor filed the audit report in the new format in Form No. 10BB on 04/04/2024. The Assessing Officer (hereinafter referred to as Ld. 'AO') while completing the assessment, disallowed the claim of exemption u/s 11 of the Act on the ground that the audit report u/s 12A of the Act was not filed

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT,CIRCLE-1(1), CUTTACK, CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference

KARANI DAN CHANDAK,JAJPUR ROAD vs. AO, NFAC, DELHI

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

Bench: Shri Rajpal Yadav & Shri R.K.Pandaassessment Year : 2017-18 Karani Dan Chandak, Prop. M/S. Vs. Addl.Joint/Dy.Asst.Commssioner Chandan Zarda Store, Jajpur Of Income Tax, Nfac, Delhi Road, Jajpur Pan/Gir No.Aeppc 8155 H (Appellant) .. ( Respondent) Assessee By : Shri S.C.Bhadra, Ca Revenue By : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 17/05/2024 Date Of Pronouncement : 17/05/2024 O R D E R Per R.K.Panda

condoning the delay in filing of the appeal and thereby sustaining the addition of Rs.3,02,93,425/- made by the AO u/s.69A of the Act being unexplained cash deposit in the bank account during the year. 4. Facts of the case, in brief, are that the assessee is an individual and filed his return of income for the impugned

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

CAPITAL LAW COLLEGE,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

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

Bench: Before Shri George Mathanmember Assessment Year :2016-17 Capital Law College, Plot Capital Law College, Plot Vs. Ito, Exemption Ward, Ito, Exemption Ward, No.A/63, No.A/63, Nayapalli, Nayapalli, Crp Bhubaneswar Square, Bhubaneswar. Square, Bhubaneswar. Pan/Gir No. No.Aabtc1694 F (Appellant (Appellant) .. ( Respondent Respondent)

41 days. It was requested to condone the delay and admit the appeal for adjudication. Ld Sr DR did not objection to the request of ld AR of the assessee. 4. It was submitted by ld AR that the assessee is a charitable trust solely existing for education since its inception on 12.5.1982 and claimed exemption of its income under