M/S. EKALAVYA CAREER ACADEMY TRUST,SUNDERGARH vs. ITO, WARD-2, ROURKELA

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Arun Khodpiam/S Ekalavya Career Academy Trust, Unitech House, Udit Nagar, Rourkela-769012 Sundargarh, Odisha Pan No.Aaate 3283 F ………………Assessee Versus Ito, Ward-2, Rourkela ………………..Revenue Shri Sidharth Ray/Binod Agarwal, Ars For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 31/05/2022 Date Of Pronouncement : 31/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, In I.T.Appeal No.121/2012-13, Dated 29.02.2016 For The Assessment Year 2010-2011. 2. The Assessee Has Raised A Legal Ground Which Reads As Under :- “A) For That The Transfer Of The Case For The Period 2010-11 By The Jcit To The File Of The Income Tax Officer, Ward-2, Rourkela Vide Memo No.Ito/W-2/Rkl/Scrutiny/A.Y 2010-11 Dt.11Th October 2012, Is Without Jurisdiction As The Jcit Has No Power U/S 127 Of The It Act, Who Transferred The Case, Therefore The Order Of Assessment As Well As The Order Of Cit(A) Are Void Ab Initio & The Demand Raised In The Assessment Order Is Liable To Be Annulled.” 3. As The Above Ground Is Legal In Nature, Which Goes To The Root Of The Matter, Therefore, The Said Ground Was Heard First.

160), Hon'ble Iodhpur ITAT in the case of Vaishali Builders & Colonizers vs. Addl. CIT (25 taxmann.com 464). 5. With due respect, the judgement of Hon'ble Odisha High Court in the case of Kalinga Ispat Udyog vs. Sales Tax office dated 20.09.1995 is not applicable in the present case because there is a specific provision in the Income

M/S. MAA TARINI INDUSTRIES LTD.,SUNDARGARH vs. PR. CIT, SAMBALPUR

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2014-2015

160 of APB for financial year 2011-12 relevant to assessment year 2012-13 and, therefore, it cannot be presumed that the AO has not made any enquiry on this issue. 19. Further, placing reliance on the order of ITAT Chandigarh bench in the case of Jaswinder Singh vs CIT, 56 SOT 85 (Chandigarh), ld counsel submitted that the revisionary

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

160 requisition forms to the AO to establish that the building was run as a guest house and not as the personal residence of the director. Disregarding the evidence adduced by the appellant, the A.O. proceeded to deny the exemption which is not in accordance with the Act. The case of Gorge Educational, Medical and Charitable Society (Supra) is clearly

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

160 requisition forms to the AO to establish that the building was run as a guest house and not as the personal residence of the director. Disregarding the evidence adduced by the appellant, the A.O. proceeded to deny the exemption which is not in accordance with the Act. The case of Gorge Educational, Medical and Charitable Society (Supra) is clearly

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

160 requisition forms to the AO to establish that the building was run as a guest house and not as the personal residence of the director. Disregarding the evidence adduced by the appellant, the A.O. proceeded to deny the exemption which is not in accordance with the Act. The case of Gorge Educational, Medical and Charitable Society (Supra) is clearly

GANESH KUMAR SHARMA,CUTTACK vs. ITO, WARD-1, CUTTACK

In the result, appeal of the assessee is allowed on the legal as well as on merits also

160 taxmann.com 608 (SC). He thus, submitted that the facts in the case of Kuntala Mohapatra are pari materia to the facts of the assessee. Therefore, on the merits also, no addition is required to be made. 5. On the other hand, ld. Sr. DR supported the orders of the lower authorities and submitted that the assessee has not raised

SHREE BALAJI ENGICONS PVT. LTD,JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

section 80-IA(4) of the Act in respect of the development of eligible infrastructural facilities. 41 ITA Nos.193-195/CTK/2019 19. Ld. AR also pointed out that the assessee was assigned full responsibility to do all acts for execution and completion of work right from the beginning till handing over of the project to the contractee. The contract

M/S- SBEP-GRIL(JOINT VENTURE),JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

section 80-IA(4) of the Act in respect of the development of eligible infrastructural facilities. 41 ITA Nos.193-195/CTK/2019 19. Ld. AR also pointed out that the assessee was assigned full responsibility to do all acts for execution and completion of work right from the beginning till handing over of the project to the contractee. The contract

M/S- RAWAT BALAJI (JOINT VENTURE),JHARSUGUDA vs. PRILNCIPAL, CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

section 80-IA(4) of the Act in respect of the development of eligible infrastructural facilities. 41 ITA Nos.193-195/CTK/2019 19. Ld. AR also pointed out that the assessee was assigned full responsibility to do all acts for execution and completion of work right from the beginning till handing over of the project to the contractee. The contract