SUKANTI EDUCATIONAL AND CHARITABLE TRUST,SONEPUR vs. ITO,EXEMPTION WARD, SAMBALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Charitable Trust. with additional evidence in support of the relief claimed which was forwarded by the Ld. CIT(A) to the Ld. AO to submit the remand report. It was submitted by the Ld. AO in the remand report that the reason for selection was "Form 10B/10BB not filed" and accordingly notices

MAHARAJA AGRASEN TRUST,BHADRAK vs. INCOME TAX OFFICER, BHADRAK

In the result, appeal of the assesee is allowed

disallowance of application of funds for a charitable trust.", "result": "Allowed", "sections": [ "12(A)", "143(1)" ], "issues": "Whether the CPC can disallow

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

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 This is an This

BHARATIYA SIKSHYA BIKASHA SANSTHANA,BERHAMPUR vs. ITO, EXEMPTION WARD

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year :2021-22 Bharatiya Sikshya Bikasha Bharatiya Sikshya Bikasha Vs. Income Income Tax Tax Officer, Officer, Sansthana , (Exemption),Berhampur Berhampur Siddhartha Nagar 1St Line Siddhartha Nagar 1 Po Po : : Banthapali Banthapali, Puruna Berhampur, B.O : Berhampur Sadar, B.O : Berhampur Sadar, Ganjam , 760002 Ganjam , 760002 Pan/Gir No. No. Aactb 4047N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Radha Krishna Sahu, Radha Krishna Sahu, Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024 O R D E R Per Bench This Is An This Is An Appeal Filed By The Assessee Against The Order Ainst The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 30.8.2024 In Appeal No.Cit(A), Cit(A),Nfac/2020- 21/10291247 For The Ass For The Assessment Year 2021-22. 2. Shri Radha Kr Radha Krishna Sahu, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri S.C.Mohanty, Sr. , Sr. Dr Appeared For The Revenue.

disallowed the exemption u/s 11 of the Act while processing the Return of income u/s 143(1) of the Act raising a demand of Rs.20,94,295/-. Against the above order the assessee had preferred appeal late, stating the reason that the assessee is a small charitable trust

BHARATIYA SIKSHYA BIKASHA SANSTHANA,BERHAMPUR vs. ITO, BERHAMPUR

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

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year :2018-19 Bharatiya Sikshya Bikasha Bharatiya Sikshya Bikasha Vs. Income Income Tax Tax Officer, Officer, Sansthana , Berhampur Siddhartha Nagar 1St Line Siddhartha Nagar 1 Po Po : : Banthapali Banthapali, Puruna Berhampur, B.O : Berhampur Sadar, B.O : Berhampur Sadar, Ganjam , 760002 Ganjam , 760002 Pan/Gir No. No. Aactb 4047N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Radha Krishna Sahu, Radha Krishna Sahu, Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024 O R D E R Per Bench This Is An This Is An Appeal Filed By The Assessee Against The Order Of The Ld Ainst The Order Of The Ld Addl/Jcit(A)-10 10 Mumbai Mumbai, Dated 14.10.2024 .10.2024 In In Appeal Appeal No.Cit(A), No. Bhubaneswar-1/100 1/10077/2020-21 For The Assessment Year 2018 2018-19. 2. Shri Radha Kr Radha Krishna Sahu, Ld Ar Appeared For The Assessee & Shri The Assessee & Shri S.C.Mohanty, Sr. , Sr. Dr Appeared For The Revenue.

charitable trust registered under section 12A of the Act who substantially satisfied condition for availing benefit of exemption, assessee could not be denied exemption merely on bar of limitation in furnishing audit report in Form 108. 6) That the order passed u/s 143(1) is illegal and barred in law as never a show cause notice was issued

MEGHNA CHARITABLE TRUST,BHUBANESWAR vs. ITO EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee allowed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2018-19 Meghna Meghna Charitable Charitable Trust, Trust, Vs. Income Income Tax Tax Officer Officer Plot No.N- -4/208, Irc (Exemption) (Exemption) Ward, Ward, Village, Village, Nayapa Nayapalli, Bhubaneswar Bhubaneswar Pan/Gir No. No.Aabtm 2226 K (Appellant (Appellant) .. ( Respondent Respondent)

Charitable Trust, Trust, Vs. Income Income Tax Tax Officer Officer Plot No.N- -4/208, IRC (Exemption) (Exemption) Ward, Ward, Village, Village, Nayapa Nayapalli, Bhubaneswar Bhubaneswar PAN/GIR No. No.AABTM 2226 K (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri S.C.Mohanty, Sr DR : Shri S.C.Mohanty, Sr DR Date of Hearing : 12/12/20 2024 Date of Pronouncement : 12/12/20

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)

Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar PAN/GIR No. No.AAITS 4367 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Brajabandhu Bihari, Adv , Adv Revenue by : Shri Saroj Kumar Dubey, CIT DR : Shri Saroj Kumar Dubey, CIT DR and Charan Dass, Sr DR Date of Hearing : 04/12/20 2024 Date of Pronouncement : 04/12/20

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)

Charitable Trust, Plot No.12, Ward, Bhubaneswar Ward, Bhubaneswar Janapath, , Satyanagar, Satyanagar, Bhubaneswar PAN/GIR No. No.AAITS 4367 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Brajabandhu Bihari, Adv , Adv Revenue by : Shri Saroj Kumar Dubey, CIT DR : Shri Saroj Kumar Dubey, CIT DR and Charan Dass, Sr DR Date of Hearing : 04/12/20 2024 Date of Pronouncement : 04/12/20

PRAGATI CHARITABLE TRUST,PURI vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील सं/Ita No.525/Ctk/2024 (िनधा"रण वष" / Assessment Year : 2015-2016) Pragati Charitable Trust Vs Income Tax Officer, Exemption Plot No-66 Gyana Viahr, Ward, Bhubaneswar Gopinathpur B.O Dhauli Hills Puri, 751002 Pan No. :Aaqpn 2087 A (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri P.K. Mishra,Advocate राज"व क" ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 17/12/2024 घोषणा क" तारीख/Date Of Pronouncement : 17/12/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Addl/ Jcit (A)-5, Chennai, Dated 05/12/2024, In Din & Order No.Itba/Apl/S/250/2024-25/1070904602(1) Having Appeal No. Addl/Jcit(A)-5, Chennai/10003/2014-15 For The Assessment Year 2015- 2016. 2. The Assesee Has Challenged The Appellate Order On The Strength Of The Following Grounds Appeal:- 1. For That, When The Learned A.O. Has No Power & Authority To Determine The Income Of The Assessee Trust, Treating The Entire Gross Receipt As Income, While Processing The Return U/S.143(1) Of The Act For Assessment Year 2015-16, The Learned Cit(A) Has Committed Gross Error Of Law In Confirming The Said Order, As Such, Order Passed By The Learned Cit(A) As Well As By The Learned A.O., Being Not Sustainable In The Eye Of Law, Needs To Be Quashed In The Interest Of Justice

charitable trust and filed its Return of Income after claiming exemption u/s.11 & 12 as it is registered under section 12A of the Act. Since the Form 10B was not filed within the stipulated time limit, CPC while processing the return of income, has disallowed

SWAMI SIVANANDA VIDYA MANDIR TRUST,CUTTACK vs. ADIT, CPC, BENGALUR

In the result, appeal of the assessee stands dismissed

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalwalassessment Year : 2020-2021 2021 Swami Swami Sivananda Sivananda Bidya Bidya Vs. Adit, Cpc, Bengalur Adit, Cpc, Bengalur Mandir Trust, Pithapur Road, Mandir Trust, Pithapur Road, Cuttack Pan/Gir No. Pan/Gir No.Aalts 0050 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Braja Kishore Mohapatra : Shri Braja Kishore Mohapatra, Adv Revenue By Revenue By : Shri Saroj Kumar Mahapatra, : Shri Saroj Kumar Mahapatra, Pr. Cit Dr Date Of Hearing : 21/07 7/2023 Date Of Pronouncement : 21/0 /07/2023 O R D E R Per Bench

charitable trust. It was the submission that the return filed by the assessee came to be was the submission that the return filed by the assessee came to be was the submission that the return filed by the assessee came to be processed and intimation u/s.143(1) of the Act came to be issued, wherein, processed and intimation u/s.143

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

disallowed the amount applied for charitable trust and accumulation u/s.11(2) of the Act taxed the entire income due to audit

SHREE SHIRDI SAIBABA SEVA CHARATABLE TRUST,KEONJHAR vs. INCOME TAX OFFICER, ITO EXEMPTION CUTTACK

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Madhusudan Sawdiashree Shirdi Saibaba Seva Charitable I.T.O., Trust, Cuttack. Vs. Mining Road, Keonjhar Garh, Keonjhar-758001 (Odisha) Pan No. Aakts 5002 L Appellant/ Assessee Respondent/ Revenue

disallowed the expenditure claimed. This admittedly, is not an adjustment which is permissible under the provisions of Section 143(1) of the Act. This being so, the intimation as issued by the CPC under Section 144 of the Act is found to be un-substantive and consequently, stands quashed. 2 Shree Shirdi Saibaba Seva Charitable Trust

DR NARAYAN PRASAD DAS MEMORIAL CHARITABLE PUBLIC TRUST,CUTTACK vs. ITO EXEMPTION,CUTTACK, CUTTACK

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Madhusudan Sawdiadr Narayan Prasad Das Memorial Income Tax Officer Charitable Public Trust, At-Tigiria, Po: (Exemption), Cuttack Vs. Tigiria, Dist: Cuttack Pan No.Aaetd 1589 R Appellant/ Assessee Respondent/ Revenue

charitable trust, which is running hospital. It was the submission that the assessee has been granted registration u/s.12AB of the Act vide an order dated 6.4.2024. It was the submission that the assessment for the impugned assessment year has been completed on 27.2.2025. It was the submission that in the course of assessment in para 5.2 at page

PRADEEP KUMAR SAHOO,KUNDI MOHANTYPADA vs. INCOME TAX OFFICER, WARD BHADRAK

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Madhusudan Sawdiadr Narayan Prasad Das Memorial Income Tax Officer Charitable Public Trust, At-Tigiria, Po: (Exemption), Cuttack Vs. Tigiria, Dist: Cuttack Pan No.Aaetd 1589 R Appellant/ Assessee Respondent/ Revenue

charitable trust, which is running hospital. It was the submission that the assessee has been granted registration u/s.12AB of the Act vide an order dated 6.4.2024. It was the submission that the assessment for the impugned assessment year has been completed on 27.2.2025. It was the submission that in the course of assessment in para 5.2 at page

MADHUSUDAN ACADEMY OF SCIENCE AND CHARITABLE TRUST,DHENKANAL vs. INCOME TAX OFFICER, EXEMPTION WARD, BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assesee is allowed

Bench: Shri George Mathanआयकर अपील सं/Ita No.216/Ctk/2025 (िनधा"रण वष" / Assessment Year : 2018-2019) Madhusudan Academy Of Vs Ito, Exemption Ward, Science & Charitable Trust, Bhubaneswar Kunjakanta, Dhenkanal, 759001 Pan No. : Aactm 1910 F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri, K.C.Jena, Ar राज"व क" ओर से /Revenue By : Shri Vijay Singh, Sr. D.R. सुनवाई क" तारीख / Date Of Hearing : 24/09/2025 घोषणा क" तारीख/Date Of Pronouncement : 24/09/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Addl/Jcit(A)-6, Delhi Order Dated 30/01/2025 In Appeal No.Cit(A),Bhubaneswar-1/14820/2019-20 For The Assessment Year 2018- 19. 2. It Was Submitted By The Ld. Ar That The Assesee Is A Trust Which Has Not Got Registration Under Section 12A Of The Act. It Was Submission That The Returned Filed By The Assesee For The Impugned Assessment Year Came To Be Processed & Intimation U/S. 143(1) Of The Act Came To Be Issued Where In The Expenses Claimed Being The Application Has Not Been Considered & The Total Gross Receipt Has Been Treated As The Income Of The Assesee. It Was Submission That If I Told The Income Of The Assesee Is To Be Assessed Then Income Should Have Been Assessed As Business

Charitable Trust, Bhubaneswar Kunjakanta, Dhenkanal, 759001 PAN No. : AACTM 1910 F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee by : Shri, K.C.Jena, AR राज"व क" ओर से /Revenue by : Shri Vijay Singh, Sr. D.R. सुनवाई क" तारीख / Date of Hearing : 24/09/2025 घोषणा क" तारीख/Date of Pronouncement : 24/09/2025 आदेश / O R D E R This

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

Trust registered u/s 12A of the Act and engaged in the public charitable activities. The assessee filed the audit report u/s 12A(1)(b) of the Act in Form No. 10B in the old format on 30/10/2023. Later on the assessee filed its return of income dated 30.10.2023 claiming exemption under section 11 of the Act and the Auditor filed

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

charitable trust. The issue arising in these two appeals, prima facie, appears to be covered in favour of the respondent assessee and against the revenue by the decision of the High Court and Supreme Court. The Apex Court's decision is to the effect that Form 10 required to be filed under 17 of the Rule, could be filed

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

charitable trust. The issue arising in these two appeals, prima facie, appears to be covered in favour of the respondent assessee and against the revenue by the decision of the High Court and Supreme Court. The Apex Court's decision is to the effect that Form 10 required to be filed under 17 of the Rule, could be filed

KALINGA INSTITUTE OF SOCIAL SCINCES(KISS),PATIA vs. CIT (EXEMPTION)- HYDERABAD, HYDERABAD

In the result, appeal of the assessee is allowed

trust is not charitable and is a profit making nature, the expenditure on advertisement and publicity is nothing but a profit making nature. In view of the above, the expenditure amounting to Rs.4,93,70,440/- does not qualify for exemption and needs to be disallowed