ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

depreciation on laboratory equipments of Rs. :- 41 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 2,58,180/-, furniture

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

depreciation on laboratory equipments of Rs. :- 41 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 2,58,180/-, furniture

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

depreciation on laboratory equipments of Rs. :- 41 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 2,58,180/-, furniture

RONALD EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

depreciation on laboratory equipments of Rs. :- 41 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 2,58,180/-, furniture

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

depreciation on laboratory equipments of Rs. :- 41 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 2,58,180/-, furniture

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

depreciation on laboratory equipments of Rs. :- 41 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 2,58,180/-, furniture

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

depreciation on laboratory equipments of Rs. :- 41 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 2,58,180/-, furniture

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

depreciation on laboratory equipments of Rs. :- 41 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 2,58,180/-, furniture

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

depreciation on laboratory equipments of Rs. :- 41 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 2,58,180/-, furniture

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

depreciation on laboratory equipments of Rs. :- 41 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 2,58,180/-, furniture

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

depreciation on laboratory equipments of Rs. :- 41 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 2,58,180/-, furniture

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

depreciation on laboratory equipments of Rs. :- 41 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur 2,58,180/-, furniture

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

charitable trust "SANKALP" which is registered u/s 12AA of the Act is permissible application of income and hence, addition made on this score is not sustainable. Accordingly, the grounds of appeal of the appellant are allowed.” 5. Following the reasons given in assessment year 2009-2010, the CIT(A) deleted the similar addition for the assessment year

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

charitable trust "SANKALP" which is registered u/s 12AA of the Act is permissible application of income and hence, addition made on this score is not sustainable. Accordingly, the grounds of appeal of the appellant are allowed.” 5. Following the reasons given in assessment year 2009-2010, the CIT(A) deleted the similar addition for the assessment year

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

charitable trust "SANKALP" which is registered u/s 12AA of the Act is permissible application of income and hence, addition made on this score is not sustainable. Accordingly, the grounds of appeal of the appellant are allowed.” 5. Following the reasons given in assessment year 2009-2010, the CIT(A) deleted the similar addition for the assessment year

ABHISEK EDUCATIONAL AND CHARITABLE TRUST,BHUBANESWAR vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR, PRATYAKSHA KAR BHAWAN,

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2017-18 Abhisek Abhisek Educational Educational & And Vs. Income Income Tax Tax Officer, Officer, Charitable Trust, Mig Charitable Trust, Mig-B-18, Exemption Exemption Ward, Ward, Nayapalli, Bhubaneswar Nayapalli, Bhubaneswar Bhubaneswar. Pan/Gir No. No.Aacta 5203 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.C.Jena,Ca Revenue By : Shri Charan Dass, Sr Dr , Sr Dr Date Of Hearing : 19/11/20 2024 Date Of Pronouncement : 19/11/20 024 O R D E R Per Bench

depreciation. It was the further submission that as the assessee is registered under “The Charitable Religious Trust Act, 1920”, in view

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

In the result, appeal of the assesse is allowed

depreciation of Rs.4,77,03,665/- as application of trust income for charitable purposes. The amount of income accumulated/set apart

INSTITUTE OF MANAGEMENT AND ADVANCE GLOBAL EXCELLENCE (IMAGE),BHUBANESWAR vs. ACIT(EXEMPTIONS), BHUBANESWAR

Bench: Me, Ld A.R. Of The Assessee Filed Assessment Orders For The Assessment Years 2006-07, 2007-08, 2008-09 & 2009-2010 Passed

depreciation is admissible on assets claimed as application of income, because if the charitable trust treats expenditure on acquisition of assets