GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

201 (SC). I.T.A. Nos.: 436 & 437/CTK/2024 Assessment Years: 2014-15 & 2015-16 Gram Vikas Trust. Ground No. 4: The AO erred in levying interest under section 234B and C of the Act. Ground No. 5: Even otherwise since the delay in filing Form 10 is condonable one, (vide Board’s Circular No. 273 dt. 3/6/1980) Assessing Officer ought

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

201 (SC). I.T.A. Nos.: 436 & 437/CTK/2024 Assessment Years: 2014-15 & 2015-16 Gram Vikas Trust. Ground No. 4: The AO erred in levying interest under section 234B and C of the Act. Ground No. 5: Even otherwise since the delay in filing Form 10 is condonable one, (vide Board’s Circular No. 273 dt. 3/6/1980) Assessing Officer ought

INDUSTRIAL PROMOTION AND INVESTMENT CORPORATION OF ORISSA LTD.,BHUBANESWAR vs. DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR

In the result, appeal filed by the assessee is allowed and that of the

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011

201 1 submissions of the assessee and passed reassessment order under section 143(3)/147 of the Act on 24.2.2016, inter

DCIT, BHUBANESWAR vs. M/S. PARADEEP PHOSPHATES LIMITED, BHUBANESWAR

In the result, both appeals of the assessee and revenue are dismissed

reassessment proceedings for non-deduction of TDS on payments made to non-resident by the assessee for import of goods and also notice u/s.148 of the Act, dated 29.3.2014 and u/s.142(1) of the Act dated 23.05.2014 were issued to the assessee. In compliance, Office Manager (F&A) appeared on behalf of the assessee and case was discussed and filed

PARADEEP PHOSPHATES LIMITED,BHUBANESWAR vs. ACIT, BHUBANESWAR

In the result, both appeals of the assessee and revenue are dismissed

reassessment proceedings for non-deduction of TDS on payments made to non-resident by the assessee for import of goods and also notice u/s.148 of the Act, dated 29.3.2014 and u/s.142(1) of the Act dated 23.05.2014 were issued to the assessee. In compliance, Office Manager (F&A) appeared on behalf of the assessee and case was discussed and filed

THE BERHAMPUR CO-OPERATIVE URBAN BANK LTD.,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

In the result, appeal filed by the assessee is allowed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

201 1 different provisions but while computing the total income, the assessee has added to total income the provisions made for NPA and standard assets of Rs.5,15,000/- but has not considered for addition of other provisions of Rs.30,50,000/-. Since the addition was not made in the original assessment due to oversight, the Assessing Officer initiated reassessment

SRI RABINDRA NATH PRADHAN,BHUBANESWAR vs. ITO, WARD-2(1), BHUBANESWAR

In the result, appeal filed by the assessee is allowed

Bench: Shri Chandra Mohan Gargassessment Year: 2010-2011

reassessment so passed by the AO u/s.147/143(3) of the Act is without jurisdiction and without the P a g e 1 | 7 ITA No. 490/CT K/ 2017 Asse ssment Year: 20 10- 201 1 authority of law, as such the same is liable to be quashed in the interest of justice. 3. Ld A.R. submitted that the reopening

PARADEEP PARIVAHAN PVT. LTD.,JAGATSINGHPUR vs. ACIT, CIRCLE-1(1), CUTTACK

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011

201 1 income at Rs.2,09,81,460/-. Against the assessment order, the assessee preferred appeal before the ld CIT(A) and during pendency of appeal the AO issued notice u/.s.148 of the Act for initiating reassessment proceedings u/s.147 of the Act by recording the following reasons: “The expenses “donation” is not an allowable expenses u/s.37 of the Income

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

201 ITR 435 while interpreting the term 'work' u/s 194C of the Act had held that words any work' in section 194C{l) of the Act means any work including supply of labour to carry out work and is not intended to be confined to or restricted to works contract, therefore, a person who credits to the account

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

201 ITR 435 while interpreting the term 'work' u/s 194C of the Act had held that words any work' in section 194C{l) of the Act means any work including supply of labour to carry out work and is not intended to be confined to or restricted to works contract, therefore, a person who credits to the account

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

201 ITR 435 while interpreting the term 'work' u/s 194C of the Act had held that words any work' in section 194C{l) of the Act means any work including supply of labour to carry out work and is not intended to be confined to or restricted to works contract, therefore, a person who credits to the account

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

section 11 of the Act to the appellant. The Hon’ble Tribunal affirmed the order of the CIT(Appeals) directing A.O. to allow exemption u/s.11 and dismissed the appeal of the Revenue vide the above oder. For the previous year relevant to the A.Y. 2009-10, under consideration, the A.O. denied the exemption claimed u/s.ll in the year under consideration

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

section 11 of the Act to the appellant. The Hon’ble Tribunal affirmed the order of the CIT(Appeals) directing A.O. to allow exemption u/s.11 and dismissed the appeal of the Revenue vide the above oder. For the previous year relevant to the A.Y. 2009-10, under consideration, the A.O. denied the exemption claimed u/s.ll in the year under consideration

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

section 11 of the Act to the appellant. The Hon’ble Tribunal affirmed the order of the CIT(Appeals) directing A.O. to allow exemption u/s.11 and dismissed the appeal of the Revenue vide the above oder. For the previous year relevant to the A.Y. 2009-10, under consideration, the A.O. denied the exemption claimed u/s.ll in the year under consideration

M/S. EZMA FOUNDATION,BHUBANESWAR vs. ACIT(EXEMPTION CIRCLE), BHUBANESWAR

Appeal of the assessee is allowed

201, Form 10 may be furnished before the assessing authority completes the concerned 4 assessment. There is no specific bar prohibiting the assessee from modifying the figure of accumulation. ii) Association of Corporation & Apex Societies of Handlooms Vs. ADIT, [2013] ITR 287 (Delhi) : Section 11 of the Income-tax Act, 1961, read with Rule 17 of the Income-Tax Rules

S S BRAHMA EDUCATIONAL TRUST,MAYURBHANJ vs. PRINICIPAL COMMISSIONER OF INCOME TAX, PCIT, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is allowed

Section 12A(2) of the Act, as the registration has been granted to assessee vide orders dated 29.06.2020, for any preceding assessment year no action shall be taken u/s.147 of the Act only for non-registration. Since in the instant case notice u/s.148 of the Act was issued on 31.03.2021, i.e. after the date of granting of registration the same

SHRI PURNA CHANDRA DAS,BHUBANESWAR vs. ITO, WARD-3(4), BHUBANESWAR

Bench: Shri Chandra Mohan Gargassessment Year : 2013-2014

1) of the Act there was no notice issued under section 143(2) of the Act, there was total failure on the part of the revenue from complying with the procedure laid down under section 143(2) of the Act, which is mandatory one. Further reliance was placed on the decision of Hon’ble Delhi High Court in the case

DCIT, ROURKELA vs. SHRI PRASHANT KUMAR AHLUWALIA, SUNDERGARH

In the result, appeal of the department is allowed and that of the

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2011-2012

reassessment order and when the assessee, during the P a g e 5 | 20 ITA No.6 3/CTK /2 015 ITA No.0 1/CTK /2 015 Assessm ent Y ear : 20 11- 201 2 assessment proceedings, has voluntarily agreed to accept a particular addition before the Assessing Officer, then the assessee cannot be held as aggrieved by that order and no appeal

TRILOCHAN MISHRA,KHORDHA vs. ITO, KHORDHA WARD, KHORDHA

In the result, appeals of the assessee are allowed for statistical

Bench: Shri Chandra Mohan Garg

201 1-1 2, 20 13- 14, 2 015 - 16 & 20 16- 17 Assessing officer. He submitted that the remand report is also not complete but however, the ld CIT(A) has not considered the remand report of the Assessing Officer in right prospective. He submitted that during the remand report, the assessee was also not allowed to confront