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

In the result, appeals of the revenue are dismissed

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

permanently in the guest house of SMCET at Gopalpur on sea. His parents, Mr. Surendra Mudalai and Smt. Janaki Mudali are also residing in the said guest house. This guest house including all furniture belongs to the trust, SMCET. Mr. Sangram Mudali or any of his family members did not pay any rent to the trust for use of this

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

In the result, appeals of the revenue are dismissed

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

permanently in the guest house of SMCET at Gopalpur on sea. His parents, Mr. Surendra Mudalai and Smt. Janaki Mudali are also residing in the said guest house. This guest house including all furniture belongs to the trust, SMCET. Mr. Sangram Mudali or any of his family members did not pay any rent to the trust for use of this

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Permanent Trustees have extra- ordinary powers in the matter of management of the Trust and its property and have absolute powers to take decision on financial matters which vitiate the very term charity. In view of the above, I am of the opinion that the Trust does not fulfill the conditions laid down u/s.10(23C)(vi) of tile

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

Permanent Trustees have extra- ordinary powers in the matter of management of the Trust and its property and have absolute powers to take decision on financial matters which vitiate the very term charity. In view of the above, I am of the opinion that the Trust does not fulfill the conditions laid down u/s.10(23C)(vi) of tile

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

Permanent Trustees have extra- ordinary powers in the matter of management of the Trust and its property and have absolute powers to take decision on financial matters which vitiate the very term charity. In view of the above, I am of the opinion that the Trust does not fulfill the conditions laid down u/s.10(23C)(vi) of tile

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

Permanent Trustees have extra- ordinary powers in the matter of management of the Trust and its property and have absolute powers to take decision on financial matters which vitiate the very term charity. In view of the above, I am of the opinion that the Trust does not fulfill the conditions laid down u/s.10(23C)(vi) of tile

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Permanent Trustees have extra- ordinary powers in the matter of management of the Trust and its property and have absolute powers to take decision on financial matters which vitiate the very term charity. In view of the above, I am of the opinion that the Trust does not fulfill the conditions laid down u/s.10(23C)(vi) of tile

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Permanent Trustees have extra- ordinary powers in the matter of management of the Trust and its property and have absolute powers to take decision on financial matters which vitiate the very term charity. In view of the above, I am of the opinion that the Trust does not fulfill the conditions laid down u/s.10(23C)(vi) of tile

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

Permanent Trustees have extra- ordinary powers in the matter of management of the Trust and its property and have absolute powers to take decision on financial matters which vitiate the very term charity. In view of the above, I am of the opinion that the Trust does not fulfill the conditions laid down u/s.10(23C)(vi) of tile

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Permanent Trustees have extra- ordinary powers in the matter of management of the Trust and its property and have absolute powers to take decision on financial matters which vitiate the very term charity. In view of the above, I am of the opinion that the Trust does not fulfill the conditions laid down u/s.10(23C)(vi) of tile

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

Permanent Trustees have extra- ordinary powers in the matter of management of the Trust and its property and have absolute powers to take decision on financial matters which vitiate the very term charity. In view of the above, I am of the opinion that the Trust does not fulfill the conditions laid down u/s.10(23C)(vi) of tile

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Permanent Trustees have extra- ordinary powers in the matter of management of the Trust and its property and have absolute powers to take decision on financial matters which vitiate the very term charity. In view of the above, I am of the opinion that the Trust does not fulfill the conditions laid down u/s.10(23C)(vi) of tile

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

Permanent Trustees have extra- ordinary powers in the matter of management of the Trust and its property and have absolute powers to take decision on financial matters which vitiate the very term charity. In view of the above, I am of the opinion that the Trust does not fulfill the conditions laid down u/s.10(23C)(vi) of tile

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

Permanent Trustees have extra- ordinary powers in the matter of management of the Trust and its property and have absolute powers to take decision on financial matters which vitiate the very term charity. In view of the above, I am of the opinion that the Trust does not fulfill the conditions laid down u/s.10(23C)(vi) of tile

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

Permanent Trustees have extra- ordinary powers in the matter of management of the Trust and its property and have absolute powers to take decision on financial matters which vitiate the very term charity. In view of the above, I am of the opinion that the Trust does not fulfill the conditions laid down u/s.10(23C)(vi) of tile

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

Permanent Trustees have extra- ordinary powers in the matter of management of the Trust and its property and have absolute powers to take decision on financial matters which vitiate the very term charity. In view of the above, I am of the opinion that the Trust does not fulfill the conditions laid down u/s.10(23C)(vi) of tile

ITO, BHUBANESWAR vs. ORISSA COMPUTER APPLICATION CENTRE, BHUBANESWAR

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

established wholly for charitable purpose. .During the year under consideration the assessee has been found to be neither a trust nor an institution (society) but a full fledged agency under the Govt of Orissa vide its resolution dated 05.08.2003..Hence the application of the assessee for registration under section 12AA of the I.T.Act is treated as infructuous and stand disposed

M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST,GANJAM vs. PRINCIPAL CCIT, BHUBANESWAR

Bench: Shri N.S. Saini & Shri Kuldip Singhroland Educational & Charitable Trust, Vs. Principal Cit, 2Nd Lane, Gandhi Nagar, Bhubaneshwar, Berhampur, Odisha. District – Ganjam (Odisha).

Permanent Trustees shall have the power to add, alter, amend any of the clauses mentioned herein for the advantage / benefit of the Trust.” 10. The ld. AR for the assessee challenging the impugned order firstly relied upon the CBDT Circular No.14/2015 dated ITA No.433/CTK./2015 7 17.08.2015 in denying the exemption to the assessee Trust, the operative part of which

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. PRINCIPAL CCIT, BHUBANESWAR

Bench: Shri N.S. Saini & Shri Kuldip Singhroland Educational & Charitable Trust, Vs. Principal Cit, 2Nd Lane, Gandhi Nagar, Bhubaneshwar, Berhampur, Odisha. District – Ganjam (Odisha).

Permanent Trustees shall have the power to add, alter, amend any of the clauses mentioned herein for the advantage / benefit of the Trust.” 10. The ld. AR for the assessee challenging the impugned order firstly relied upon the CBDT Circular No.14/2015 dated ITA No.433/CTK./2015 7 17.08.2015 in denying the exemption to the assessee Trust, the operative part of which