Search: disallowance

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

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee is in appeal before the Tribunal. 13. Before us, the ld. counsel for the assessee filed written synopsis, which is as under: “It is pertinent to mention that the application for claim of exemption

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

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee is in appeal before the Tribunal. 13. Before us, the ld. counsel for the assessee filed written synopsis, which is as under: “It is pertinent to mention that the application for claim of exemption

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

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee is in appeal before the Tribunal. 13. Before us, the ld. counsel for the assessee filed written synopsis, which is as under: “It is pertinent to mention that the application for claim of exemption

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

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee is in appeal before the Tribunal. 13. Before us, the ld. counsel for the assessee filed written synopsis, which is as under: “It is pertinent to mention that the application for claim of exemption

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

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee is in appeal before the Tribunal. 13. Before us, the ld. counsel for the assessee filed written synopsis, which is as under: “It is pertinent to mention that the application for claim of exemption

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

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee is in appeal before the Tribunal. 13. Before us, the ld. counsel for the assessee filed written synopsis, which is as under: “It is pertinent to mention that the application for claim of exemption

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

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee is in appeal before the Tribunal. 13. Before us, the ld. counsel for the assessee filed written synopsis, which is as under: “It is pertinent to mention that the application for claim of exemption

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

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee is in appeal before the Tribunal. 13. Before us, the ld. counsel for the assessee filed written synopsis, which is as under: “It is pertinent to mention that the application for claim of exemption

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

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee is in appeal before the Tribunal. 13. Before us, the ld. counsel for the assessee filed written synopsis, which is as under: “It is pertinent to mention that the application for claim of exemption

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

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee is in appeal before the Tribunal. 13. Before us, the ld. counsel for the assessee filed written synopsis, which is as under: “It is pertinent to mention that the application for claim of exemption

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

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee is in appeal before the Tribunal. 13. Before us, the ld. counsel for the assessee filed written synopsis, which is as under: “It is pertinent to mention that the application for claim of exemption

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

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee is in appeal before the Tribunal. 13. Before us, the ld. counsel for the assessee filed written synopsis, which is as under: “It is pertinent to mention that the application for claim of exemption

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

Appeals are allowed in above terms

ITA 261/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee is in appeal before the Tribunal. 13. Before us, the ld. counsel for the assessee filed written synopsis, which is as under: “It is pertinent to mention that the application for claim of exemption

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

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR

Section 10

disallowance made u/s 40(a)(ia) to Rs. 1,83,420/- against Rs. 10,99,693/-. 12. Aggrieved by the order of CIT(A), the assessee is in appeal before the Tribunal. 13. Before us, the ld. counsel for the assessee filed written synopsis, which is as under: “It is pertinent to mention that the application for claim of exemption

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

In the result, appeals of the revenue are dismissed

ITA 432/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Aug 2018AY 2011-12

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

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR

Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

disallowance of excess payment made to persons referred in section 11(3) of the Act without appreciating the fact that the assessee failed to adduce evidence in support of its claim and also when the matter of exemption u/s.11 is under sub-judice before a higher court of law. “ 4. The CIT(A) has discussed and decided the issue

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

In the result, appeals of the revenue are dismissed

ITA 430/CTK/2017[2009-10]Status: DisposedITAT Cuttack28 Aug 2018AY 2009-10

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

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR

Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

disallowance of excess payment made to persons referred in section 11(3) of the Act without appreciating the fact that the assessee failed to adduce evidence in support of its claim and also when the matter of exemption u/s.11 is under sub-judice before a higher court of law. “ 4. The CIT(A) has discussed and decided the issue

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

In the result, appeals of the revenue are dismissed

ITA 431/CTK/2017[2009-10]Status: DisposedITAT Cuttack28 Aug 2018AY 2009-10

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

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR

Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

disallowance of excess payment made to persons referred in section 11(3) of the Act without appreciating the fact that the assessee failed to adduce evidence in support of its claim and also when the matter of exemption u/s.11 is under sub-judice before a higher court of law. “ 4. The CIT(A) has discussed and decided the issue

DY.CIT(EXP), BHUBANESWAR vs. M/S. ORISSA COMPUTER ACADEMY, BHUBANESWAR

In the result, appeals filed by the revenue and cross objections of the

ITA 427/CTK/2018[2010-11]Status: DisposedITAT Cuttack28 Jan 2021AY 2010-11

Bench: S/Shri P.M. Jagtap & C.M. Garg

For Appellant: Shri P.K.Mishra,, ARFor Respondent: Shri M.K.Gautam CIT DR

Section 11Section 12ASection 13Section 143(3)

disallowance of exemption u/s.11 & 12 of the Act and violation of section 13 on the loan to Krupajala Trust. 9. The CIT (A) following the order of this Tribunal has allowed the exemption u/s.11 & 12 of the Act. Further, following the order of the Hon’ble Delhi High Court in the case of DIT (Exemptions) vs Alarippu

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 436/CTK/2024[AY 2014-15]Status: DisposedITAT Cuttack12 Jun 2025

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

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

10 cannot lead to the disallowance of the claim of exemption u/s 11(2) of the Act in the intimation issued under section 143(1) of the Act if the assessee is otherwise eligible as section 13

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 437/CTK/2024[AY 2015-16]Status: DisposedITAT Cuttack12 Jun 2025

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

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

10 cannot lead to the disallowance of the claim of exemption u/s 11(2) of the Act in the intimation issued under section 143(1) of the Act if the assessee is otherwise eligible as section 13