CIT-1982 Charitable Trust v. ITO

ARAM HOME FOR SPECIAL CHILDREN GIRLS,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.1780/Chny/2025 Aram Home For Special Children Girls, Vs. The Commissioner Of Income Tax No. 38/54, 30Th Mgr Street, G.K.M. [Exemptions], Colony, Nawahar Nagar, Konnur, Chennai. Chennai 600 082. [Pan:Aaita5212E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri V. Swaminathan, F.C.A. (Virtual) ""थ" की ओर से/Respondent By : Dr. M. Mohan Babu, Addl. Cit For Cit सुनवाई की तारीख/ Date Of Hearing : 09.10.2025 घोषणा की तारीख /Date Of Pronouncement : 01.12.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.06.2025 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai In Rejecting The Application Filed In Form 10Ab Seeking Approval Under Clause (Iii) Of First Proviso To Section 80G(5) Of The Income Tax Act, 1961 [“Act” In Short].

…eria for granting 80G certificate. The ld. AR relied on the decision of 3 I.T.A. No.1780/Chny/25 the Coordinate Benches of the Tribunal in ITA No. 827/Chny/2023 & ors in the case of M/s. CIT-1982 Charitable Trust v. CIT(E) & Ors. dated 08.03.2024 reported in 160 Taxmann.com 475 (Chennai-Tribunal) and prayed to follow the same for remanding the matter to the ld. CIT(E) for fresh consideration. 6. The ld. DR Dr. M. Mohan Babu, Addl. CIT vehemently objected to the submissions of the ld. AR. The assessee trust has applied for approval under section 80G of the Act in Form 10AB on 11.01.2025 only after the expiry of…

OUR SHOULDERS FOUNDATION,CHENNAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNAI

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

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1049/Chny/2025 Assessment Years: 2024-25 Our Shoulders Foundation, Commissioner Of Income Tax, No.13, 8Th Street, Samayapuram, (Exemptions), Karambakkam, Porur Chennai. Tamil Nadu-600 116. [Pan: Aaato5195L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Ms.Sonali Kothari, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.Gouthami Manivasagam, Jcit For Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 06.11.2025 घोषणा की तारीख /Date Of Pronouncement : 14.11.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री यस यस विश्वनेत्र रवि, न्यावयक सदस्य एवं श्री अविताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1049/Chny/2025 Assessment Years: 2024-25 Our Shoulders Foundation, Commissioner of Income Tax, No.13, 8th Street, Samayapuram, (Exemptions), Karambakkam, Porur Chennai. Tamil Nadu-600 116. [PAN: AAATO5195L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Ms.Sonali Kothari, Advocate प्रत्यर्…

ROTARY MAGNUM TRUST,CHENNAI vs. CIT(EXEMPTION), CHENNAI

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

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2109/Chny/2025 Assessment Years: 2024-25 Rotary Magnum Trust, Commissioner Of Income Tax C/O.Mohnot Mahaaveer & Company (Exemption), Llp, No.28, Old No.38, Chennai. Mezzanine Floor, College Road, Nungambakkam, Chennai-600 006. [Pan: Aadtr5127N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : None प्रत्यर्थी की ओर से /Revenue By : Mr.Arv Sreenivasan, Cit सुनवाई की तारीख/Date Of Hearing : 23.09.2025 घोषणा की तारीख /Date Of Pronouncement : 06.11.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

…आयकर अपीलीय अधिकरण, ’डी’न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2109/Chny/2025 Assessment Years: 2024-25 Rotary Magnum Trust, Commissioner of Income Tax C/o.Mohnot Mahaaveer and Company (Exemption), LLP, No.28, Old No.38, Chennai. Mezzanine Floor, College Road, Nungambakkam, Chennai-600 006. [PAN: AADTR5127N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : None प्रत…

VIJAYA MEDICAL & EDUCATIONAL TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1698/Chny/2025 Assessment Years: 2024-25 Vijaya Medical & Educational Trust, Commissioner Of Income Tax New No.434, Old No.180, Nsk Salai, (Exemptions), Vadapalani, Chennai. Chennai-600 026. [Pan: Aaatv0197R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.A.Sittrarasu, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 25.08.2025 घोषणा की तारीख /Date Of Pronouncement : 09.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1698/Chny/2025 Assessment Years: 2024-25 Vijaya Medical and Educational Trust, Commissioner of Income Tax New No.434, Old No.180, NSK Salai, (Exemptions), Vadapalani, Chennai. Chennai-600 026. [PAN: AAATV0197R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.A.Sittrarasu, Advocate प्रत्यर्थी की ओर स…

MOTHER LEELA TRUST,NEYYOOR vs. CIT ( EXEMPTION ) CHENNA, CHENNAI

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1408/Chny/2025

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1408/Chny/2025 Assessment Years: 2025 Mother Leela Trust Commissioner of Income Tax No.I-178 NelliyaraKonam, (Exemption), Neyyoor Post, Kanyakumari Chennai. Tamil Nadu-629 802. [PAN: AAHTM9225A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri D.R.Raghunath, Advocate प्रत्यर्थी की ओर से /Revenue by…

PROTECT AND RESCUE ANIMALS IN NEED INITIATIVE (PRANI),CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1151/Chny/2025 Assessment Years: - Protect & Rescue Animals In Need Commissioner Of Income Tax Initiative (Prani), (Exemptions), No.10, Door No.5, Bnb Flats, Chennai. 6Th Avenue, Ashok Nagar, Chennai- 600 083. [Pan: Aaftp0832N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri M.Viswanathan, C.A. प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 08.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

…आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1151/Chny/2025 Assessment Years: - Protect and Rescue Animals in need Commissioner of Income Tax initiative (PRANI), (Exemptions), No.10, Door No.5, BNB Flats, Chennai. 6th Avenue, Ashok Nagar, Chennai- 600 083. [PAN: AAFTP0832N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri M.Viswanathan, C.A.…

SOCIETY FOR COMMUNITY ORGANISATION AND PEOPLES EDUCATION (SCOPE),TIRUCHIRAPPALLI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1127/Chny/2025 Assessment Years: - Society For Community Organization Commissioner Of Income Tax & Peoples Education (Scope), (Exemptions), No.17, 16Th Cross, Ahmed Colony, Chennai. Ramalinga Nagar, Tiruchirappalli, Tamil Nadu- 620 003. [Pan: Aaets3488C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri N.Arjun Raj, Advocate, प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 07.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

…आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1127/Chny/2025 Assessment Years: - Society for Community Organization Commissioner of Income Tax and Peoples Education (SCOPE), (Exemptions), No.17, 16th Cross, Ahmed Colony, Chennai. Ramalinga Nagar, Tiruchirappalli, Tamil Nadu- 620 003. [PAN: AAETS3488C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by…