ITO, BHADRAK WARD, BHADRAK vs. SITANSU SEKHAR MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

disallowed same on ground that Assessee had not claimed exemption during filing of return - Whether even if Assessee had not claimed exemption in his return of income, he could claim same later in point of time- Held, Yes - Whether thus Assessee was to be allowed exemption under section 10(10C) on such amount received from bank under early retirement scheme

ITO, BHADRAK WARD, BHADRAK vs. ANUPAMA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

disallowed same on ground that Assessee had not claimed exemption during filing of return - Whether even if Assessee had not claimed exemption in his return of income, he could claim same later in point of time- Held, Yes - Whether thus Assessee was to be allowed exemption under section 10(10C) on such amount received from bank under early retirement scheme

ITO, BHADRAK WARD, BHADRAK vs. DEEPANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

disallowed same on ground that Assessee had not claimed exemption during filing of return - Whether even if Assessee had not claimed exemption in his return of income, he could claim same later in point of time- Held, Yes - Whether thus Assessee was to be allowed exemption under section 10(10C) on such amount received from bank under early retirement scheme

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

disallowed same on ground that Assessee had not claimed exemption during filing of return - Whether even if Assessee had not claimed exemption in his return of income, he could claim same later in point of time- Held, Yes - Whether thus Assessee was to be allowed exemption under section 10(10C) on such amount received from bank under early retirement scheme

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

disallowed same on ground that Assessee had not claimed exemption during filing of return - Whether even if Assessee had not claimed exemption in his return of income, he could claim same later in point of time- Held, Yes - Whether thus Assessee was to be allowed exemption under section 10(10C) on such amount received from bank under early retirement scheme

ITO, BHADRAK WARD, BHADRAK vs. KISHORE KUMAR MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

disallowed same on ground that Assessee had not claimed exemption during filing of return - Whether even if Assessee had not claimed exemption in his return of income, he could claim same later in point of time- Held, Yes - Whether thus Assessee was to be allowed exemption under section 10(10C) on such amount received from bank under early retirement scheme

ITO, BHADRAK WARD, BHADRAK vs. AMRUTA PREETAM MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

disallowed same on ground that Assessee had not claimed exemption during filing of return - Whether even if Assessee had not claimed exemption in his return of income, he could claim same later in point of time- Held, Yes - Whether thus Assessee was to be allowed exemption under section 10(10C) on such amount received from bank under early retirement scheme

ITO, BHADRAK WARD , BHADRAK vs. PARBATI MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

disallowed same on ground that Assessee had not claimed exemption during filing of return - Whether even if Assessee had not claimed exemption in his return of income, he could claim same later in point of time- Held, Yes - Whether thus Assessee was to be allowed exemption under section 10(10C) on such amount received from bank under early retirement scheme

ITO, BHADRAK WARD, BHADRAK vs. SMT. KUNTALA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

disallowed same on ground that Assessee had not claimed exemption during filing of return - Whether even if Assessee had not claimed exemption in his return of income, he could claim same later in point of time- Held, Yes - Whether thus Assessee was to be allowed exemption under section 10(10C) on such amount received from bank under early retirement scheme

ITO, BHADRAK WARD, BHADRAK vs. MAMATA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

disallowed same on ground that Assessee had not claimed exemption during filing of return - Whether even if Assessee had not claimed exemption in his return of income, he could claim same later in point of time- Held, Yes - Whether thus Assessee was to be allowed exemption under section 10(10C) on such amount received from bank under early retirement scheme

ASHWIN KUMAR AGARWAL,CUTTACK vs. DCIT ASMNT CIRCLE-2(1)CUTTACK, CUTTACK

In the result, appeal of the assessee is allowed

disallowing the claim of the appellant regarding Long Term Capital Gains by ignoring the evidences and submissions made by the appellant. 2 3. For that under the facts and in the circumstance of the case the amount of Rs.65,55,972/- should not have been treated as unexplained cash credit u/s.68 and should have been accepted as income from Long

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

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

38 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Permanent Trustees. The said procedure of line or succession shall be adopted in future also. Clause 24: The Permanent Trustees may appoint other staff members required for the institution and remove them whenever it is considered necessary in the interest of the institution. Clause 27: The Permanent Trustees shall