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

section 11 of the Act to the appellant. The Hon’ble Tribunal affirmed the order of the CIT(Appeals) directing A.O. to allow exemption u/s.11 and dismissed the appeal of the Revenue vide the above oder. For the previous year relevant to the A.Y. 2009-10, under consideration, the A.O. denied the exemption claimed u/s.ll in the year under consideration

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

section 11 of the Act to the appellant. The Hon’ble Tribunal affirmed the order of the CIT(Appeals) directing A.O. to allow exemption u/s.11 and dismissed the appeal of the Revenue vide the above oder. For the previous year relevant to the A.Y. 2009-10, under consideration, the A.O. denied the exemption claimed u/s.ll in the year under consideration

M/S. BHAGABATI BUILD & CONSTRUCTIONS PVT. LTD.,CUTTACK vs. PRINCIPAL CIT-1, BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 M/S. M/S. Bhagbati Bhagbati Build Build & & Vs. Pr. Cit,-1, Bhubaneswar 1, Bhubaneswar Constructions Pvt Ltd., At: Constructions Pvt Ltd., At: Madhupatna, Po: Link Road, Ps: Madhupatna, Po: Link Road, Ps: Madhupatna, Cuttack Madhupatna, Cuttack Pan/Gir No. No.Aaecb 1801 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena Sandeep Kumar Jena, Ar Revenue By : Shri Manoj Kumar Goutam, Manoj Kumar Goutam, Cit (Dr) Date Of Hearing : 8/3/ 20 / 2022 Date Of Pronouncement : 29 / /3/2022 O R D E R Per C.M.Garg G, Jm

depreciation to the assessee. 13. On a vigilant and careful consideration of the observations and findings recorded by the AO at para 6.6, we are of the considered view that the AO has estimated the net profit at 8% keeping in view the provisions of section

THE DHAMRA PORT COMPANY LIMITED,ODISHA vs. DCIT,CIRCLE 1(2), BHUBANESWAR, AAYAKAR BHAWAN, RAJASWA VIHAR, BHUBANESWAR, ORISSA

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

8. Section 115JB is a special provision for payment of tax by certain companies. Sub-section (1) contains the non obstante clause and provides that where the income-tax payable on the total income of a company as computed under this Act is less than 10 per cent of its book profit, then such book profit shall be deemed

ADHIKAR,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2012-2013

section 11 P a g e 3 | 7 ITA No. 255/CT K/ 2017 Asse ssment Year : 20 12- 13 In view of the aforesaid judgment of the Hon’ble Bombay High Court, the Hon’ble Supreme Court answered the question No.1 in the affirmative in favour of the assessee and against the revenue. Respectfully following the above quoted decision

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

13. To sell dispose of, alienate or otherwise deal with any property comprising the Trust Fund. 14. To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion may think fit. 15. To make, vary, alter or modify schemes, rules

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

13. To sell dispose of, alienate or otherwise deal with any property comprising the Trust Fund. 14. To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion may think fit. 15. To make, vary, alter or modify schemes, rules

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

13. To sell dispose of, alienate or otherwise deal with any property comprising the Trust Fund. 14. To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion may think fit. 15. To make, vary, alter or modify schemes, rules

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

13. To sell dispose of, alienate or otherwise deal with any property comprising the Trust Fund. 14. To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion may think fit. 15. To make, vary, alter or modify schemes, rules

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

13. To sell dispose of, alienate or otherwise deal with any property comprising the Trust Fund. 14. To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion may think fit. 15. To make, vary, alter or modify schemes, rules

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

13. To sell dispose of, alienate or otherwise deal with any property comprising the Trust Fund. 14. To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion may think fit. 15. To make, vary, alter or modify schemes, rules

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

13. To sell dispose of, alienate or otherwise deal with any property comprising the Trust Fund. 14. To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion may think fit. 15. To make, vary, alter or modify schemes, rules

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

13. To sell dispose of, alienate or otherwise deal with any property comprising the Trust Fund. 14. To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion may think fit. 15. To make, vary, alter or modify schemes, rules

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

13. To sell dispose of, alienate or otherwise deal with any property comprising the Trust Fund. 14. To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion may think fit. 15. To make, vary, alter or modify schemes, rules

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

13. To sell dispose of, alienate or otherwise deal with any property comprising the Trust Fund. 14. To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion may think fit. 15. To make, vary, alter or modify schemes, rules

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

13. To sell dispose of, alienate or otherwise deal with any property comprising the Trust Fund. 14. To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion may think fit. 15. To make, vary, alter or modify schemes, rules

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

13. To sell dispose of, alienate or otherwise deal with any property comprising the Trust Fund. 14. To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion may think fit. 15. To make, vary, alter or modify schemes, rules

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

13. To sell dispose of, alienate or otherwise deal with any property comprising the Trust Fund. 14. To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion may think fit. 15. To make, vary, alter or modify schemes, rules

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

13. To sell dispose of, alienate or otherwise deal with any property comprising the Trust Fund. 14. To let out, demise any immovable property comprised in the trust fund for such period and at such rent and on such terms and conditions as the Trustees in their discretion may think fit. 15. To make, vary, alter or modify schemes, rules