CIT v. Balaji Educational & Charitable Public Trust

374 ITR 274High Court2015#3036 most cited

What is CIT v. Balaji Educational & Charitable Public Trust authority for?

If an Assessing Officer has doubts about the genuineness of donations or the receipt of capitation fees, they must conduct independent inquiries with donors or other relevant parties before disallowing the claim.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Balaji Educational & Charitable Public Trust · section 11 · section 12AA · donation inquiry · capitation fee · independent enquiry · Assessing Officer duty · charitable trust

Sections most often in play

Section 1961Section 11Section 143(3)Section 12Section 13Section 131(1A)Section 132Section 142(1)

Issues it is cited on

section 292ccsection 153(c)(1)section 153(c)section 2(45)corpus donationretraction of statementsection 131(1)dumb documentssection 115bbcsection 132(4a)section 11(1)(d)anonymous donation

Judgments citing CIT v. Balaji Educational & Charitable Public Trust

Deputy Commissioner of Income Tax, Central Circle-2, Noida vs. Saraswati Ammal Education and Charitable Trust, Chennai

Appeals are dismissed

ITA 2291/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- "7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

Dy. Commissioner of Income Tax, Noida vs. Saraswati Ammal Education and Charitable Trust, Chennai

Appeals are dismissed

ITA 2289/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- "7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

Dy. Commissioner of Income Tax, Noida vs. Saraswati Ammal Education and Charitable Trust, Chennai

Appeals are dismissed

ITA 2288/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- "7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

Saraswathi Ammal Educational and Charitable Trust, Chennai vs. ACIT Centre Circle II, Noida

Appeals are dismissed

ITA 2181/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- "7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2276/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Sept 2025AY 2014-15

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 143(3)Section 153CSection 250Section 4Section 68

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- “7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2275/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- “7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2273/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- “7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

DCIT Central Circle 7 1, Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2272/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 11Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- “7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2271/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Umashankar Prasad, CIT-DR
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- “7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Incometax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1515/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- “7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Incometax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1514/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- “7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Incometax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1513/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Rajiv Khandelwal, CA
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- “7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1511/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 4Section 68

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- “7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1510/MUM/2025[2012-13]Status: DisposedITAT Mumbai04 Sept 2025AY 2012-13

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 11Section 12ASection 132Section 132(4)Section 153CSection 250Section 4Section 68

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- “7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1509/MUM/2025[2011-12]Status: DisposedITAT Mumbai04 Sept 2025AY 2011-12

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- “7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

Mac Educational Foundation, Chennai vs. Commissioner of Income Tax (Appeals), New Delhi

The appeals stand allowed for statistical purposes

ITA 2951/CHNY/2024[2017-18]Status: DisposedITAT Chennai24 Feb 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.2942/Chny/2024 (िनधा"रणवष" / Assessment Year: 2016-2017) Mac Educational Foundation, Vs. The Income Tax Officer, Mac Ich Building, Exemption Ward -4, Vhs Campus, Ttti Post, Chennai. Taramani, Chennai 600 113. आयकरअपील सं./ Ita No.2951/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) Mac Educational Foundation, Vs. The Commissioner Of Income Tax Mac Ich Building, (Appeals) Vhs Campus, Ttti Post, New Delhi Taramani, Chennai 600 113. [Pan: Aaatm 0523A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Shri. P. Vijaideepan, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 13.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Manu Kumar Giri () Aforesaid Appeals By Assessee For Assessment Years (Ay) 2016-17 & 2017-18 Arises Out Of Separate Orders Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 21-08-2024 In The Matter Of Separate Assessments Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 20-12-2019 For Ay 2016-17 & On 21-12-2019 For Ay 2017-18. 2. The Registry Has Noted Delay Of 19 & 20 Days In Filing The Captioned Appeals By The Assessee. Considering The Period Of Delay & Reasons Stated In The Petition By The Assessee, We Condone The Delay & Admit The Appeal For Adjudication.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri. P. Vijaideepan, JCIT
Section 11Section 143(3)

…been submitted that Ld. Assessing Officer has not carried out any investigation or examination of persons who have donated monies to M/s United Education Foundation. The Ld. AR relied on the decision of CIT vs. Balaji Educational and Charitable Public Trust (374 ITR 264) for the submissions that if Ld. AO had doubt on the purpose of donations, he should have examined the donors independently in these years. The Ld. AR sought fees. The Ld. AO extrapolated the result of that investigation to all the donations. However, in the present year, there is no such investigation or examination and there is no evidence rega…

Mac Educational Foundation, Chennai vs. Commissioner of Income Tax Appeals, New Delhi

The appeals stand allowed for statistical purposes

ITA 2942/CHNY/2024[2016-17]Status: DisposedITAT Chennai24 Feb 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.2942/Chny/2024 (िनधा"रणवष" / Assessment Year: 2016-2017) Mac Educational Foundation, Vs. The Income Tax Officer, Mac Ich Building, Exemption Ward -4, Vhs Campus, Ttti Post, Chennai. Taramani, Chennai 600 113. आयकरअपील सं./ Ita No.2951/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) Mac Educational Foundation, Vs. The Commissioner Of Income Tax Mac Ich Building, (Appeals) Vhs Campus, Ttti Post, New Delhi Taramani, Chennai 600 113. [Pan: Aaatm 0523A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Shri. P. Vijaideepan, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 13.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Manu Kumar Giri () Aforesaid Appeals By Assessee For Assessment Years (Ay) 2016-17 & 2017-18 Arises Out Of Separate Orders Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 21-08-2024 In The Matter Of Separate Assessments Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 20-12-2019 For Ay 2016-17 & On 21-12-2019 For Ay 2017-18. 2. The Registry Has Noted Delay Of 19 & 20 Days In Filing The Captioned Appeals By The Assessee. Considering The Period Of Delay & Reasons Stated In The Petition By The Assessee, We Condone The Delay & Admit The Appeal For Adjudication.

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri. P. Vijaideepan, JCIT
Section 11Section 143(3)

…been submitted that Ld. Assessing Officer has not carried out any investigation or examination of persons who have donated monies to M/s United Education Foundation. The Ld. AR relied on the decision of CIT vs. Balaji Educational and Charitable Public Trust (374 ITR 264) for the submissions that if Ld. AO had doubt on the purpose of donations, he should have examined the donors independently in these years. The Ld. AR sought fees. The Ld. AO extrapolated the result of that investigation to all the donations. However, in the present year, there is no such investigation or examination and there is no evidence rega…

Natasha Chopra, New Delhi vs. DCIT, Circle-16(1), Delhi

Appeals are dismissed

ITA 2291/DEL/2024[2019-20]Status: HeardITAT Delhi03 Feb 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- "7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

Natasha Chopra, New Delhi vs. DCIT, Circle- 16(1), Delhi

Appeals are dismissed

ITA 2290/DEL/2024[2018-19]Status: HeardITAT Delhi03 Feb 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…ndependent material is brought on record to prove the trustworthiness of those abstract information. 31. At this stage, we may refer to the decision rendered by Hon'ble Madras High Court in the case of The CIT vs. Balaji Educational & Charitable Public Trust (374 ITR 274)(Mad). We notice that the facts considered by the Hon'ble Madras High Court were to some extent identical with the facts of the present case. The relevant portion of the decision rendered by Hon'ble Madras High Court is extracted below:- "7.5 As rightly held by the Tribunal, if the Assessing Officer had any doubt about the receipt of capitation f…

St.Joseph'S Educational Trust, Chennai vs. PCIT Central Chennai - 1, Chennai

In the result, all the three appeals filed by the assessee are allowed

ITA 1620/CHNY/2024[2020-21]Status: DisposedITAT Chennai15 Oct 2024AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’S Institute Of Science & Vs. The Principal Commissioner Of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [Pan: Aahts 9943B] आयकरअपील सं./ Ita No.1620 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) St. Joseph’S Educational Trust, Vs The Principal Commissioner Of Income No.56C, Old Mahabalipuram Road, Tax, Sholinganallur, Chennai 600 119. Central, Chennai -1 [Pan: Aamts 3888G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit.

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Nilay Baran Som, IRS, CIT
Section 11Section 115BSection 12ASection 142(1)Section 153ASection 153DSection 263

…reme Court on 04.12.2023 itself, when the SCN issued by the PCIT u/s 263 of the Act оn 02.03.2024. The ld. Counsel for the assessee further argued the decision of the Madras High Court in the case of CIT Vs. Balaji Educational & Charitable Public Trust (2015) 374 ITR 274 (Madras) and also the coordinate bench decision in the case of MAC Charitable Trust and others in ITA Nos 2885/ Mds/2014 for AY 2011-12 dated 12.04.2017 and ITA Nos.616/Chny/2019 for AY 2014-15 dated 13.11.2019, were in vogue when that AO has passed that the order wherein it is held that the so long as the assessee Trust holds a valid registratio…

CIT v. Balaji Educational & Charitable Public Trust (374 ITR 274) — Cited in 39 Judgments | BharatTax