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

reassessment under Section 147(b) maybe\nmade out. There is nothing, however, in the reasons indicated by the\nAssessing Officer in the present case to suggest that any such income\nhas accrued to any person or the Assessee. The reasons do not\nindicate that the Assessing Officer has formed any belief that under-\npricing was adopted by the Assessee

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

reassessment under Section 147(b) maybe\nmade out. There is nothing, however, in the reasons indicated by the\nAssessing Officer in the present case to suggest that any such income\nhas accrued to any person or the Assessee. The reasons do not\nindicate that the Assessing Officer has formed any belief that under-\npricing was adopted by the Assessee

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

reassessment under Section 147(b) maybe\nmade out. There is nothing, however, in the reasons indicated by the\nAssessing Officer in the present case to suggest that any such income\nhas accrued to any person or the Assessee. The reasons do not\nindicate that the Assessing Officer has formed any belief that under-\npricing was adopted by the Assessee

M/S. JAYA MANGALA CONSTRUCTION,KORAPUT vs. ITO, WARD-1, JEYPORE

In the result, appeal filed by the assessee is allowed

Bench: Shri N.S Sainiassessment Year :2006-07

133/-. Accordingly, the case was reopened u/s 147 of the I.T.Act,1961 with the prior approval of Addl.CIT,B/R,Berhampur vide approval letter no. Addl.CIT/BAM/J-30/2009-10/1734, dt.18.05.2009 and issued notice u/s 148 of the I.T.Act,1961 by RPAD vide this office letter No-17, dt.03.04.2009. 6. A bare reading of the above recording categorically proves that reopening of assessment

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

133 of the paper book, it is proved that the assessee Trust‘s expenditure was more than its income and as such, it is an educational institution existing solely for educational purpose and not for purposes of profit. 20. Moreover, vide order dated 15-01-2013, assessee Trust is registered as a charitable Trust u/s 12AA of the Societies Registration

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

133 of the paper book, it is proved that the assessee Trust‘s expenditure was more than its income and as such, it is an educational institution existing solely for educational purpose and not for purposes of profit. 20. Moreover, vide order dated 15-01-2013, assessee Trust is registered as a charitable Trust u/s 12AA of the Societies Registration

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

133 of the paper book, it is proved that the assessee Trust‘s expenditure was more than its income and as such, it is an educational institution existing solely for educational purpose and not for purposes of profit. 20. Moreover, vide order dated 15-01-2013, assessee Trust is registered as a charitable Trust u/s 12AA of the Societies Registration

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

133 of the paper book, it is proved that the assessee Trust‘s expenditure was more than its income and as such, it is an educational institution existing solely for educational purpose and not for purposes of profit. 20. Moreover, vide order dated 15-01-2013, assessee Trust is registered as a charitable Trust u/s 12AA of the Societies Registration

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

133 of the paper book, it is proved that the assessee Trust‘s expenditure was more than its income and as such, it is an educational institution existing solely for educational purpose and not for purposes of profit. 20. Moreover, vide order dated 15-01-2013, assessee Trust is registered as a charitable Trust u/s 12AA of the Societies Registration

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

133 of the paper book, it is proved that the assessee Trust‘s expenditure was more than its income and as such, it is an educational institution existing solely for educational purpose and not for purposes of profit. 20. Moreover, vide order dated 15-01-2013, assessee Trust is registered as a charitable Trust u/s 12AA of the Societies Registration

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

133 of the paper book, it is proved that the assessee Trust‘s expenditure was more than its income and as such, it is an educational institution existing solely for educational purpose and not for purposes of profit. 20. Moreover, vide order dated 15-01-2013, assessee Trust is registered as a charitable Trust u/s 12AA of the Societies Registration

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

133 of the paper book, it is proved that the assessee Trust‘s expenditure was more than its income and as such, it is an educational institution existing solely for educational purpose and not for purposes of profit. 20. Moreover, vide order dated 15-01-2013, assessee Trust is registered as a charitable Trust u/s 12AA of the Societies Registration

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

133 of the paper book, it is proved that the assessee Trust‘s expenditure was more than its income and as such, it is an educational institution existing solely for educational purpose and not for purposes of profit. 20. Moreover, vide order dated 15-01-2013, assessee Trust is registered as a charitable Trust u/s 12AA of the Societies Registration

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

133 of the paper book, it is proved that the assessee Trust‘s expenditure was more than its income and as such, it is an educational institution existing solely for educational purpose and not for purposes of profit. 20. Moreover, vide order dated 15-01-2013, assessee Trust is registered as a charitable Trust u/s 12AA of the Societies Registration

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

133 of the paper book, it is proved that the assessee Trust‘s expenditure was more than its income and as such, it is an educational institution existing solely for educational purpose and not for purposes of profit. 20. Moreover, vide order dated 15-01-2013, assessee Trust is registered as a charitable Trust u/s 12AA of the Societies Registration

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

133 of the paper book, it is proved that the assessee Trust‘s expenditure was more than its income and as such, it is an educational institution existing solely for educational purpose and not for purposes of profit. 20. Moreover, vide order dated 15-01-2013, assessee Trust is registered as a charitable Trust u/s 12AA of the Societies Registration

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

133 of the paper book, it is proved that the assessee Trust‘s expenditure was more than its income and as such, it is an educational institution existing solely for educational purpose and not for purposes of profit. 20. Moreover, vide order dated 15-01-2013, assessee Trust is registered as a charitable Trust u/s 12AA of the Societies Registration

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

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

133 of the paper book, it is proved that the assessee Trust‘s expenditure was more than its income and as such, it is an educational institution existing solely for educational purpose and not for purposes of profit. 20. Moreover, vide order dated 15-01-2013, assessee Trust is registered as a charitable Trust u/s 12AA of the Societies Registration