DCIT, BHUBANESWAR vs. M/S. DISCOVERTURE SOLUTIONS (INDIA) PVT. LTD., BHUBANESWAR

In the result, the appeal filed by the revenue is allowed

Bench: S/Shri N.S Saini & Kuldip Singhassessment Year : 2011-12

10A and filed Form 56F in the audit report and subsequently vide submission dated 30.12.2013, the assessee is claiming exemption u/s.10B of the Act. Therefore, the Assessing Officer disallowed deduction u/s.10A on the ground that it was available only to unit established under Special Economic Zone and that in the case of the assessee it was not so. He also

WATCO,BHUBANESWAR vs. CIT(EXEMPTIONS), HYDERABAD

In the result appeal of the assessee allowed

Bench: Shri George Mathan & Shri Arun Khodpiawatco, Ground Floor, Unnati Bhawan, Satyanagar, Bhubaneswar Pan No.Aabcw 7947 A ………………Assessee Versus Cit(Exemption), Hyderabad ………………..Revenue Shri B.R.Pattnaik, Ar For The Assessee Shri Suresh Shivnandan, Cit-Dr For The Revenue Date Of Hearing : 27/09/2022 Date Of Pronouncement : 27/09/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Is Filed By The Assessee Against The Order Passed U/S 12A Of The Income Tax Act, 1961 By The Commissioner Of Income Tax (Exemptions), Hyderabad, Dated 06.12.2019, On The Following Grounds :- 1. The Order Passed By The Learned Cit(Exemption), Hyderabad Is Capricious, Invalid, Illegal & Bad In Law. 2. The Learned Commissioner (Exemption) Erred In Rejecting Our Application For Registration U/S 12Aa Of Income Tax Act On The Ground That The Appellant Was Carrying On Activities In The Nature Of Commerce & The Object Of The Appellant Were Not To Be Treated As For Charitable Purpose U/S 2(15) Of Income Tax Act, 1961. 3. The Appellant Craves Leaves To Amend, Modify, Oblige, Add To Or Resigned Any Or All Of The Above Ground.

10A for registration u/s. 12A of the Act is rejected. 7. On observation of the Ld CIT(E) in his order that ―Copy of Resolution dated 28.11.2018 wherein certain amendments were carried out to the objects. However, the said Resolution has not been registered before ROC. Hence, the objects as appearing in the original MOA are valid as on date

KALI KALUSHA NASANA SEVA TRUST,CUTTACK vs. INCOME TAX OFFICER, EXEMPTION, CUTTACK

In the result, appeal of the assessee is allowed

Bench: SHRI GEORGE MATHAN (Judicial Member)

10A of the Act on 21.12.2017 and the assessee has been granted registration u/s. 12A of the Act on w.e.f 21.12.2017. It was submission that the assessee during the 2012-13 had received Rs.6,48,000/- as contribution and the assessee had applied the said amount of Rs.6,48,000/- for its charitable activities. The assessee had filed its return

ITO, BHUBANESWAR vs. ORISSA COMPUTER APPLICATION CENTRE, BHUBANESWAR

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

disallowances of expenses and liabilities for expenses. 4. Aggrieved with the above order of the Assessing Officer, the assessee preferred an appeal before Ld. CIT (Appeals)-II, Bhubaneswar who in his order passed in I.T Appeal No.0079/2009-10 dated 29.12.2009 partly allowed the appeal in excluding government grant and house rent recovered from the employees from the total receipts and after