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

section 10, which can be gauged while monitoring the case and in :- 11 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur case of any breach thereof, the approval can be withdrawn. It is clarified in unequivocal terms that application seeking approval for exemption u/s 10(23C)(vi) of the Act is to be disposed off in view

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 10, which can be gauged while monitoring the case and in :- 11 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur case of any breach thereof, the approval can be withdrawn. It is clarified in unequivocal terms that application seeking approval for exemption u/s 10(23C)(vi) of the Act is to be disposed off in view

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 10, which can be gauged while monitoring the case and in :- 11 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur case of any breach thereof, the approval can be withdrawn. It is clarified in unequivocal terms that application seeking approval for exemption u/s 10(23C)(vi) of the Act is to be disposed off in view

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

section 10, which can be gauged while monitoring the case and in :- 11 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur case of any breach thereof, the approval can be withdrawn. It is clarified in unequivocal terms that application seeking approval for exemption u/s 10(23C)(vi) of the Act is to be disposed off in view

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 10, which can be gauged while monitoring the case and in :- 11 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur case of any breach thereof, the approval can be withdrawn. It is clarified in unequivocal terms that application seeking approval for exemption u/s 10(23C)(vi) of the Act is to be disposed off in view

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

section 10, which can be gauged while monitoring the case and in :- 11 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur case of any breach thereof, the approval can be withdrawn. It is clarified in unequivocal terms that application seeking approval for exemption u/s 10(23C)(vi) of the Act is to be disposed off in view

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

section 10, which can be gauged while monitoring the case and in :- 11 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur case of any breach thereof, the approval can be withdrawn. It is clarified in unequivocal terms that application seeking approval for exemption u/s 10(23C)(vi) of the Act is to be disposed off in view

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

section 10, which can be gauged while monitoring the case and in :- 11 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur case of any breach thereof, the approval can be withdrawn. It is clarified in unequivocal terms that application seeking approval for exemption u/s 10(23C)(vi) of the Act is to be disposed off in view

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

section 10, which can be gauged while monitoring the case and in :- 11 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur case of any breach thereof, the approval can be withdrawn. It is clarified in unequivocal terms that application seeking approval for exemption u/s 10(23C)(vi) of the Act is to be disposed off in view

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 10, which can be gauged while monitoring the case and in :- 11 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur case of any breach thereof, the approval can be withdrawn. It is clarified in unequivocal terms that application seeking approval for exemption u/s 10(23C)(vi) of the Act is to be disposed off in view

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

section 10, which can be gauged while monitoring the case and in :- 11 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur case of any breach thereof, the approval can be withdrawn. It is clarified in unequivocal terms that application seeking approval for exemption u/s 10(23C)(vi) of the Act is to be disposed off in view

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 10, which can be gauged while monitoring the case and in :- 11 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur case of any breach thereof, the approval can be withdrawn. It is clarified in unequivocal terms that application seeking approval for exemption u/s 10(23C)(vi) of the Act is to be disposed off in view

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

29 | 44 S.P.No.11/CTK/2024 ITA N o.301/CTK /2024 Assessment Year :2017-18 prevention and control of air pollution. Further, other provisions of both the aforesaid Acts does not leave any room for doubt that the state govt. exercises control over the functioning of the board, but at the same time, section 37 of The Water(prevention and control of pollution

DCIT,CORPORATE CIRCLE-1(1), BHUBANESWAR vs. M/SD. SRB CONSULTANCY (P) LIMITED, BHUBANESWAR

In the result, appeal of the revenue is dismissed and cross objections of the assessee are partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

section 24 of the Act 29. In reply, ld CIT DR submitted that if the standard deduction has not been given, then it has to be considered u/s.154 of the Act. 30. We have considered the rival submissions. Admittedly, the assessee has claimed that deduction u/s.24 in respect of income assessed under the head “ income from house property

SHRI MAHESH KUMAR AGARWAL,SUNDARGARH vs. DCIT, CENTRAL CIRCLE-2, BHUBANESWAR

In the result, assessee’s appeal in the case of Mahesh

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am It(Ss)A No.117-119/Ctk/2018 ( Assessment Years :2011-2012 To 2013-2014) Mahesh Kumar Agarwal, Vs Dcit, Central Circle-2, Plot No.O-10, Civil Township, Bhubaneswar Rourkela, Sundargarh-769004 Pan No. : Abdpa 8307 Q & It(Ss)A No.146&147/Ctk/2018 (Assessment Years :2011-2012 & 2012-2013) Dcit, Central Circle-2, Vs Mahesh Kumar Agarwal, Bhubaneswar Plot No.O-10, Civil Township, Rourkela, Sundargarh-769004 Pan No. : Abdpa 8307 Q & It(Ss)A No.44/Ctk/2018 (नििाारण वषा / Assessment Year :2011-2012) Smt. Sanju Agarwal, Vs Dcit, Central Circle-2, Plot No.O-10, Civil Township, Bhubaneswar Rourkela, Sundargarh-769004 Pan No. : Aavpa 4328 C (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri S.M.Surana, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 22/10/2021 घोषणा की तािीख/Date Of Pronouncement : 10/01/2022 आदेश / O R D E R Per Bench: In The Above Captioned Seven Appeals, Five Appeals Have Been Filed By Two Different Assessees & Two Appeals Have 2 It(Ss)A Nos.44/Ctk/2018 It(Ss)A Nos.117-119/Ctk/2018 It(Ss)A Nos.146&147/Ctk/2018 & Ita No.382/Ctk/2018 Been Filed By The Department Which Are Directed Against The Separate Orders Of Cit(A)-2, Bhubaneswar, All Dated 31.01.2018 For The Assessment Years 2011-2012, 2012-2013, 2013-2014 & 2014-2015, Respectively.

10. We also find that after receiving valuation report ld. AO has made no addition for unaccounted investment in the residential house for A.Y.2011-12 & 2012-13 which are the year under appeal before us. 11. Moot question which remains to be dealt by us is that under the given facts when there is no addition made for undisclosed investment

SURESH KUMAR DIVAKAR,SAMBALPUR vs. ACIT, CIRCLE 1(1), , SAMBALPUR

In the result, appeal of the assessee is allowed

house property, Interest income and Income from business of supply of building materials. The assessee is proprietor of two business concerns i.e. (1) Divakar Construction and (2) Manish Industries. Subsequently, the case was selected for scrutiny 'under CASS. Accordingly, scrutiny u/s.143(3) was completed on 29.02.2016 assessed total income of Rs.2,53,16,440/- and a demand of Rs.44

REGIONAL COLLEGE OF ENGINEERING & MANAGEMENT,BHUBANESWAR vs. ITO, WARD-2(2), BHUBANESWAR

In the result, appeal of the assessee is allowed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.94/Ctk/2016 (नििाारण वषा / Assessment Year :2008-2009 Regional College Of Engineering & Vs. Ito Ward-2(2), Bhubaneswar Management, Plot No.18, Sector-A, Zone-B, Mancheswar Industrial Estate, Bhubaneswar-751010 Pan No. : Aaaar 1386 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Sunil Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Subhendu Datta, Dr सुनवाई की तारीख / Date Of Hearing : 20/08/2020 घोषणा की तारीख/Date Of Pronouncement : 21/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-3, Bhubaneswar, Dated 28.12.2015 For The Assessment Year 2008-2009, On The Following Grounds Of Appeal :- 1. That, The Learned Cit (A) Has Committed Serious Error In Not Allowing The Appeal Of The Appellant Against The Order Of The Learned Ao Passed U/S 154 Of The Income Tax Act Dated 15.10.2014 . 2. That, The Learned Cit (A) Has Committed Serious Error In Not Accepting That The Denial Of "Emption To A Charitable Trust Granted Registration U/S 12Aa Of The Income Tax Act Is A Mistake Apparent From Record As Envisaged U/S 154 Of The Income Tax Act, 1961. 3. That, The Learned Cit (A) Has Committed Serious Error In Holding That The Mistake Of Disallowance For Violation Of Provision Of Section 40(A)(Ia) Of The Income Tax Act Is Not A Mistake Apparent From Record In The Case Of A Charitable Trust Registered U/S 12Aa Of The Income Tax Act.

house property iii) Profits and gains from business or profession iv) Capital gains v) Income from other sources. 7.1. Now, let us examine Section 11 and Section 40 to decide this controversy. Section 11 to 13 is a part of Chapter 3 under the heading "Income which does not form the part of the total income". Section 11 (1) provides

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

property held under trust wholly for charitable purposes of 10 ITA Nos.208-210/CTK/2024 religious purposes shall not be included in the total income to the extent to which it is applied for such purposes in India and where it is accumulated for such application to the extent whichever is higher. The exemption of accumulated income to the extent