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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

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

37 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur context of grant of exemption u/s.80G of the Income tax Act, : 961, but the interpretations will hold good in the context of the provisions of Section lO(23C)(vi) of the Income tax Act, 1961 also. In the present case, the objects of the Trust very clearly show that

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

disallowance\nof deduction of expenditure since the whole activity was illegal.\n23. In the premises, the impugned notice issued by the Assessing\nOfficer under Section 148 of the Act cannot be sustained and must be\nset aside.\n24. The following companion writ petitions, Writ Petition Nos.1015,\n1016

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

disallowance\nof deduction of expenditure since the whole activity was illegal.\n23. In the premises, the impugned notice issued by the Assessing\nOfficer under Section 148 of the Act cannot be sustained and must be\nset aside.\n24. The following companion writ petitions, Writ Petition Nos.1015,\n1016

STATE POLLUTION CONTROL BOARD ODISHA,BHUBANESWAR vs. ITO, WARAD 5(2), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee stands allowed and stay petition stands dismissed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

disallowance of exemption claimed u/s 10(46) of the Income tax Act has been made by the AO and confirmed by the Ld. CIT(A), of Rs. 53,48,75,077/-. 3.2 This issue was not raised by the appellant before the Assessing Officer. However, before the Commissioner of Income Tax(Appeals) the appellant has submitted that: “That, the appellant

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

disallowance\nof deduction of expenditure since the whole activity was illegal.\n23. In the premises, the impugned notice issued by the Assessing\nOfficer under Section 148 of the Act cannot be sustained and must be\nset aside.\n24. The following companion writ petitions, Writ Petition Nos.1015,\n1016

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

disallowance\nof deduction of expenditure since the whole activity was illegal.\n23. In the premises, the impugned notice issued by the Assessing\nOfficer under Section 148 of the Act cannot be sustained and must be\nset aside.\n24. The following companion writ petitions, Writ Petition Nos.1015,\n1016

M G MOHANTY,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.402/Ctk/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Years : 2008-2009) वष" M G Mohanty, Vs Dcit, Circle-2(1), Bhubaneswar 5A, Forest Park, Odisha Pan No. :Aaffm 2127 H (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती क" िनधा"रती क" ओर ओर सेसेसेसे /Assessee By िनधा"रती िनधा"रती क" क" ओर ओर : Sh B.K.Mahapatra & Sh. A.K.Sabat, Cas राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 26/11/2024 घोषणा क" तारीख/Date Of Pronouncement : 26/11/2024 आदेश आदेश / O R D E R आदेश आदेश Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 01.08.2024, Passed In Appeal No.Cit(A), Bhubaneswar-1/10098/2016-17 Vide Din & Order No.Itba/Nfac/S/250/2024-25/1067224134(1) For The Assessment Year 2017-2018. 2. The Assessee Has Challenged The Appellate Order On The Following Grounds Of Appeal :- 1. That On The Facts & In The Circumstances Of The Case, The Order Of The Learned Commissioner Of Income Tax (Appeals), Nfac [In Short "Cit (Appeals)") Dated 01.08.2024 U/S 250 Of The Income Tax Act. 1961 [In Short "I.T.Act/ "Act] In Dismissing The Appeal Is Against The Principles Of Natural Justice, Contrary To Facts, Unjustified, Arbitrary, Erroneous, Bad, Both In The Eye Of Law & On Facts & Legally Untenable.

Section 37 of the Act is contrary to facts, unjustified, arbitrary, erroneous, bad, both in the eye of law and on facts and legally untenable. b. That in the facts and circumstances of the case, the learned CIT(Appeals) upholding the disallowance of Rs. 10