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

exemption u/s.11 of the Act. It was the submission that the assessee had filed its return of income and intimation came to be issued, wherein, the assessee’s claim of depreciation

JAY KISHORE CHOUBEY,RAIRANGPUR vs. ACIT, CIRCLE-1, ASANSOL

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2010-2011 2011 Jay Jay Kishore Kishore Choubey, Choubey, Vs. Acit, Circle Acit, Circle-1, Asansol. Rairangpur Bazar, Rairangpur, Rairangpur Bazar, Rairangpur, Mayurbhanj. Pan/Gir No. Pan/Gir No.Acmpc 1759 N (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri Charan Das, Sr. Das, Sr. Dr Date Of Hearing : 29/11 11/2023 Date Of Pronouncement : 29/11 /11/2023 O R D E R Per Bench

Exemption) Ward - 1 , Jaipur It is also noted that none of the additions based on the above reasons had been made in the assessment proceedings. The additions made are on the following reasons:- 1. Accumulation of Income under section 11(2) Rs. 1,11,000 2. Income from House Property under section 24(a) Rs. 1,48,031 3. Depreciation

MAHANADI COALFIELDS LTD.,BURLA, SAMBALPUR. vs. DCIT CIRCLE2(1), SAMBALPUR

In the result, appeal filed by the revenue being ITA No

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita Nos.14 To 17/Ctk/2023 & आयकर अऩीऱ सं/Ita No.41/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Mahanadi Coalfields Limited, Vs Acit/Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita Nos.70 To 73/Ctk/2023 & आयकर अऩीऱ सं/Ita No.147/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita No.69/Ctk/2023 (ननधाारण वषा / Assessment Year : 2015-2016) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.S.Poddar, Ca राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/10/2023 घोषणा की तारीख/Date Of Pronouncement : 17/10/2023 आदेश / O R D E R Per Bench :

depreciation unfortunately has been held against the assessee in assessee’s own case in the earlier years. Thus, what is now happened that the intangible asset has accumulated even though the asset has expired in the form of expiry of the lease period. Thus, the balance sheet of the assessee would carry an asset which no Mahanadi Coalfields

MAHANADI COALFIELDS LTD.,BURLA, SAMBALPUR. vs. DCIT CIRCLE2(1), SAMBALPUR

In the result, appeal filed by the revenue being ITA No

Bench: Shri George Mathan & Shri Girish Agrawalआयकर अऩीऱ सं/Ita Nos.14 To 17/Ctk/2023 & आयकर अऩीऱ सं/Ita No.41/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Mahanadi Coalfields Limited, Vs Acit/Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita Nos.70 To 73/Ctk/2023 & आयकर अऩीऱ सं/Ita No.147/Ctk/2023 (ननधाारण वषा / Assessment Years : 2016-2017 To 2020-2021) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P & आयकर अऩीऱ सं/Ita No.69/Ctk/2023 (ननधाारण वषा / Assessment Year : 2015-2016) Acit/Dcit, Circle-2(1), Sambalpur Vs Mahanadi Coalfields Limited, Jagriti Vihar, Burla, Sambalpur-768020 Pan No. :Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.S.Poddar, Ca राजस्व की ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 17/10/2023 घोषणा की तारीख/Date Of Pronouncement : 17/10/2023 आदेश / O R D E R Per Bench :

depreciation unfortunately has been held against the assessee in assessee’s own case in the earlier years. Thus, what is now happened that the intangible asset has accumulated even though the asset has expired in the form of expiry of the lease period. Thus, the balance sheet of the assessee would carry an asset which no Mahanadi Coalfields

ACIT, , SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.219/Ctk/2023 (ननधाारण वषा / Assessment Year : 2019-2020) Acit, Sambalpur Vs Smt. Indrani Patnaik, A-6, Comercial Estate, Civil Township, Rourkela Pan No. :Accpp 6164 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca सुनवाई की तारीख / Date Of Hearing : 06/08/2024 घोषणा की तारीख/Date Of Pronouncement : 06/08/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Revenue Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Dated 29.03.2023, Passed In I.T.Appeal No.Bhubaneswar-2/10625/2018-19 For The Assessment Year 2019-2020, On The Following Grounds Of Appeal :- 1. The Cit(A) Erred In Deleting The Addition Made Towards Peripheral Development Charges Of Rs. 49,49,231/- As Such Expenditure Is Not Allowable As Per The Provisions Of Section 37 Of The Act. 2. The Cit(A) Erred In Deleting The Addition Of Rs. 10,69,56,849/- U/S 14A As The Assessee Has Exempt Income During The Year. 3. The Cit(A) Was Not Correct In Deleting The Addition U/S 14A Holding That Satisfaction Is Not Recorded By The Ao, When The Assessee Has Not Suomoto Disallowed Any Expenditure Related To Earning Exempt Income As Decided By The Hon'Ble Supreme Court In The Case Of Maxopp Investment Ltd Dtd 12.02.2018. 4. The Cit(A) Was Not Correct In Deleting The Addition U/S 14A, When The Ao Has Given A Finding In The Assessment Order That The Assessee Has Shown Investment That Yielded Tax Free

exempt income not includible in total income (General) - Assessee-scheduled banks earned income from investments made in tax-free securities - Assessing Officer made proportionate disallowance of interest attributable to funds invested to earn tax free income under section 14A on grounds that separate accounts were not maintained for investment in tax-free securities - Whether since interest free own funds available

MAA JAGAT JANANI SEVA TRUST,NAMBIRA vs. ACIT (EXEMPTION CIRCLE), BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2014-2015 2015 Maa Maa Jagat Jagat Janani Janani Seva Seva Vs. Asst. Asst. Commissioner Commissioner Of Of Trust, At- -Nambira, Po: Income Income Tax, Tax, Exemption Exemption Bamebari, Ps: Joda, Dist: Bamebari, Ps: Joda, Dist: Circle, Bhubaneswar Circle, Bhubaneswar Keonjhar Pan/Gir No Pan/Gir No.Aadtm 1575 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, P.K.Mishra, Adv Revenue By : Shri Sanjay Kumar, Cit : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 16/0 07/2024 Date Of Pronouncement : 16/0 /07/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Ord This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 7.6.2023 In Appeal No.Nfac/2013 Nfac/2013-14/10180318 For The Assessment Year For The Assessment Year 2014-15. 2. Shri P.K.Mishra, P.K.Mishra, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri Sanjay Kumar, Ld Cit Kumar, Ld Cit Dr Appeared For The Revenue.

Exemption Bamebari, PS: Joda, Dist: Bamebari, PS: Joda, Dist: Circle, Bhubaneswar Circle, Bhubaneswar Keonjhar PAN/GIR No PAN/GIR No.AADTM 1575 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K.Mishra, P.K.Mishra, Adv Revenue by : Shri Sanjay Kumar, CIT : Shri Sanjay Kumar, CIT DR Date of Hearing : 16/0 07/2024 Date of Pronouncement : 16/0 /07/2024 O R D E R Per Bench This

KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY,PATIA BHUNANESWAR vs. CIT(EXEMPTION), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.177/Ctk/2024 (ननधाारण वषा / Assessment Year : 2018-2019) Kalinga Institute Of Industrial Vs Cit (Exemption), Hyderabad Technology, Patia, Bhubaneswar Pan No. :Aaatk 3103 C (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri S.K.Agrawalla, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 15/07/2024 घोषणा की तारीख/Date Of Pronouncement : 15/07/2024

Exemption), Hyderabad at Bhubaneswar, in DIN & Order No.ITBA/COM/F/17/2023- 24/1062703542(1) for the assessment year 2018-2019. 2. It was submitted by the ld. AR that the assessee is a charitable institution which is running educational institution. The assessee had filed its return of income for the relevant assessment year and the same came to be processed u/s.143

NEW HOPE SOCIETY,BERHAMPUR vs. ITO EXEMPTION, BERHAMPUR

In the result, this appeal of the assessee is dismissed

Bench: Shri George Mathan & Shri Madhusudan Sawdianew Hope Society, I.T.O., C/O- New Hope Society Main Road, Exemption Ward, Vs. Hillpatna, Berhampur-760005 (Odisha) Berhampur. Pan No. Aabtn 1122 D Appellant/ Assessee Respondent/ Revenue

Exemption Ward, Vs. Hillpatna, Berhampur-760005 (Odisha) Berhampur. PAN No. AABTN 1122 D Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri S.K. Sabat, A.R. Department represented by Shri Sanjib Banerjee, Sr.DR Date of hearing 23/02/2026 Date of pronouncement 23/02/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order

JASODA SADAN,CUTTACK vs. INCOME TAX OFFICER (EXEMPTION), CUTTACK, CUTTACK

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

Exemption), Cuttack Vishwanath Mandir, Jobra Road College Square, Cuttack-753003, Odisha PAN No. :AAATJ 4681 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 11/07/2024 घोषणा की तारीख/Date of Pronouncement : 11/07/2024 आदेश / O R D E R This

KENDRAPARA URBAN CO-OPERATIVE BANK LTD.,KENDRAPADA vs. PR.COMMISSIONER OF INCOME TAX, CUTTACK

In the result, appeal of the assessee stands allowed

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.163/Ctk/2020 (ननधाारण वषा / Assessment Year :2015-2016) Kendrapara Urban Co-Operative Vs Pr.Cit, Cuttack Bank Ltd., College Square, Tinimuhani, Kendrapara-754211 Pan No. :Aaatk 8347 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.C.Sethi, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 30/01/2023 घोषणा की तारीख/Date Of Pronouncement : 30/01/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit, Cuttack, Dated 24.03.2020, Passed In Din & Order No.Itba/Com/F/17/2019-20/1026884702(1) For The Assessment Year 2015-2016. 2. The Appeal Of The Assessee Is Barred By 8 Days. The Assessee Through Its Secretary Has Filed An Application Dated 13.07.2020 Stating Therein Sufficient Reasons For Condonation Of Delay, To Which Ld. Cit-Dr Did Not Object. In View Of The Above, Delay Of 8 Days In Filing The Present Appeal Is Condoned & The Appeal Of The Assessee Is Heard Finally. 3. It Was Submitted By The Ld. Ar That The Original Assessment In The Case Of The Assessee Was Completed U/S.143(3) Of The Act On 20.11.2017. It Was The Submission That The Assessment Was A Limited Scrutiny

exemption under the provision of bad and doubtful debts u/s.36(1)(viia) of the Act, ii) Rs.50,000/- being the provision for election and (iii) details of the interest paid to the customers on which no TDS has been made and consequence of the provisions of Section 40(a)(ia) of the Act. It was the submission that the original