CIT v. Working Women’s Forum

M/S J SIKILE FOUNDATION,CHENNAI vs. DCIT, EXEMPTION-III, CHENNAI

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.83/Chny/2022 िनधा"रणवष"/Assessment Year: 2011-12 V. M/S.J Sikile Foundation, The Dcit, Plot No.1025, Street No.44, Exemption-Iii, Tvs Colony, Anna Nagar West Extn., Chennai. Chennai-600 101. [Pan: Aaats 1630 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

…the maximum marginal rate of income-tax will apply only to that part of the income which has forfeited exemption under the said provisions. 7. The Ld.AR also submitted that the Hon’ble Madras High Court in the case of CIT v. Working Women’s Forum reported in 365 ITR 353 has referred to the aforesaid Circular while deciding similar question framed by it u/s.13(1)(d) of the Act, which is reproduced as under:- M/s.J Sikile Foundation :: 6 :: 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the denial of exemption should only be to the extent of the income which…

DCIT (EXEMPTIONS) , CHENNAI vs. SRI NANDHANAM EDUCATIONAL & SOCIAL WELFARE TRUST, VELLORE

In the result, the appeal filed by the Revenue is dismissed

…ated 09.07.2018 wherein the decision of Hon'ble Karnataka High Court in the case of CIT Vs. Fr. Mullers Charitable Institutions reported in (2014] 363 ITR 230 and Hon'ble Madras High Court decision in the case of CIT vs. Working Women Forum reported in (2014] 365 ITR 353 have been considered. 2.3 The Ld.CIT(A) failed to follow the decision of Hon'ble ITAT, Chennai in the case of DDIT(Exemptions )Vs. India Cements Educational Society [2016] 67 taxmann.com 236 dated 20.01.2016 and DDIT(Exemptions)-III Vs. Mahalakshmi Kunjitha Patham Educational & Charitable Trust[2016] 69 taxmann.com 71 wherein it was held that whe…

DEVI ACADEMY,CHENNAI vs. DDIT (EXEMPTIONS) III, CHENNAI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita No.: 1054/Chny/2019 िनधा"रण वष" /Assessment Year: 2011-12 M/S. Devi Academy, The Ddit ( Exemptions)-Iii, C/O. Shri T.N. Seetharaman, V. Chennai - 34. Advocate, #384, (Old No.196), Lloyds Road, Chennai – 600 086. Pan: Aaatd 1676M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri T.N. Seetharaman, Advocate ""यथ" क" ओर से/Respondent By : Shri P. Muthushankar, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 28.04.2022 घोषणा क" तार"ख/Date Of Pronouncement : 28.04.2022 आदेश /O R D E R Per Mahavir Singh, Vp: This Appeal By The Assessee Is Arising Out Of The Order Of Commissioner Of Income Tax (Appeals)-17, Chennai In Ita Nos.145/2014-15/Cit(A)-17 Dated 30.01.2019. The Assessment Was Framed By The Ddit (Exemptions)-Iii, Chennai For The Assessment Year 2011-12 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Order Dated 22.03.2014. I.T.A. No.1054/Chny/2019 2 2. The First Issue In This Appeal Of Assessee Is As Regards To The Order Of Cit(A) Confirming The Action Of Ao In Denying Exemption U/S.11 Of The Act To The Assessee’S Trust For The Violation Of Provision Of Section 13(1)(C) Of The Act In Regard To Payment Of Rs.5,00,000/- Dated 27.09.2010 Made To Dr.P.N. Parameswaran, Founder Trustee & Smt. R. Jeyalekhsmy, Permanent Trustee. The Assessee Has Raised Various Interconnected Grounds & Argumentative Grounds Which We Need Not To Reproduce.

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1054/CHNY/2019 िनधा"रण वष" /Assessment Year: 2011-12 M/s. Devi Academy, The DDIT ( Exemptions)-III, C/o. Shri T.N. Seetharaman, v. Chennai - 34. Advocate, #384, (Old No.196), Lloyds Road, Chennai – 600 086. PAN: AAATD 1676M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T.N. Seetharaman, Advocate ""यथ" क" ओर से/Respondent by…

ITO, EXEMPTION WARD,, SALEM vs. T.N. HEALTH TRUST,, SALEM

In the result, the appeal filed by the Revenue is dismissed and

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.152/Chny/2020 & C.O No.19/Chny/2020 िनधा"रण वष" /Assessment Year: 2016-17 The Income Tax Officer, M/S. T.N. Health Trust, Exemption Ward, No.195, Tamil Sangam Road, Salem. Vs. Rajaram Nagar, Salem, Tamil Nadu-636007. [Pan: Aaatt 6714C] (&'थ(/Respondent/ (अपीलाथ"/Appellant) Cross Objector ) अपीलाथ( की ओर से/ Appellant By : Mr. Arv Sreeenivasan, Addl. Cit &'थ( की ओर से /Respondent/ : Mr. G. Baskar, Advocate & Mr. I. Dinesh, Advocate Cross Objector By सुनवाई की तारीख/Date Of Hearing : 07.10.2021 घोषणा की तारीख /Date Of Pronouncement : 07.10.2021 आदेश / O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Salem In I.T.A No.233/2018-19 Dated 29.10.2019 Relevant To The Assessment Year 2016-17. The Assessee Also Filed Cross Objection In Support Of Appellate Order.

…आयकर अपीलीय अिधकरण, ‘ए’’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं "ी जी मंजूनाथा, लेखा सद" के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.152/Chny/2020 & C.O No.19/Chny/2020 िनधा"रण वष" /Assessment Year: 2016-17 The Income Tax Officer, M/s. T.N. Health Trust, Exemption Ward, No.195, Tamil Sangam Road, Salem. Vs. Rajaram Nagar, Salem, Tamil Nadu-636007. [PAN: AAATT 6714C] (&'थ(/Respondent/ (अपीलाथ"/Appellant) Cross Objector ) अपीलाथ( की ओर से/ Appellant by : Mr. ARV Sreeenivasan, Addl. CIT…

M/S JAYA EDUCATIONAL TRUST,THIRUVALLUR vs. DCIT, CC1(2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

…suming for a moment there is violation referred to u/s.13(1)(c) of the Act, but tax cannot be levied on total income of the Trust as laid by various High Courts including the Hon’ble High Court of Madras in the case of CIT vs. Working Women Association (2014) 365 ITR 353, where it was clearly held that where there is violation u/s.13(1)(d), maximum marginal rate of tax to be charged only on the income which violated the provisions of section 13(1)(d) but not on entire income of the Trust. A similar view has been taken by the Hon’ble High Court of Karnataka in the case of CIT vs. Fr. Mullers Charitable Trust (2014…

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

…suming for a moment there is violation referred to u/s.13(1)(c) of the Act, but tax cannot be levied on total income of the Trust as laid by various High Courts including the Hon’ble High Court of Madras in the case of CIT vs. Working Women Association (2014) 365 ITR 353, where it was clearly held that where there is violation u/s.13(1)(d), maximum marginal rate of tax to be charged only on the income which violated the provisions of section 13(1)(d) but not on entire income of the Trust. A similar view has been taken by the Hon’ble High Court of Karnataka in the case of CIT vs. Fr. Mullers Charitable Trust (2014…

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

…suming for a moment there is violation referred to u/s.13(1)(c) of the Act, but tax cannot be levied on total income of the Trust as laid by various High Courts including the Hon’ble High Court of Madras in the case of CIT vs. Working Women Association (2014) 365 ITR 353, where it was clearly held that where there is violation u/s.13(1)(d), maximum marginal rate of tax to be charged only on the income which violated the provisions of section 13(1)(d) but not on entire income of the Trust. A similar view has been taken by the Hon’ble High Court of Karnataka in the case of CIT vs. Fr. Mullers Charitable Trust (2014…

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

…suming for a moment there is violation referred to u/s.13(1)(c) of the Act, but tax cannot be levied on total income of the Trust as laid by various High Courts including the Hon’ble High Court of Madras in the case of CIT vs. Working Women Association (2014) 365 ITR 353, where it was clearly held that where there is violation u/s.13(1)(d), maximum marginal rate of tax to be charged only on the income which violated the provisions of section 13(1)(d) but not on entire income of the Trust. A similar view has been taken by the Hon’ble High Court of Karnataka in the case of CIT vs. Fr. Mullers Charitable Trust (2014…

ACIT, EXEMPTIONS, COIMBATORE vs. MAHENDRA EDUCATIONAL TRUST, MANAKKAL

In the result, appeal filed by the Revenue is dismissed and cross objection filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 125 & 126/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co Nos.: 18 & 19/Chny/2019 (In Ita Nos.125 & 126/Chny/2019) िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri N.V. Balaji, Advocate राज" की ओर से /Revenue By : Shri G. Chandrababu, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 28.01.2021 घोषणा क" तार"ख/Date Of Pronouncement : 11.02.2021

…ary to the law and facts of the case. 2. The Ld CIT (A) erred on facts and circumstances in law by holding that the assessee trust is eligible for exemption u/s 11 relying on Hon’ble Jurisdictional High court in the case of CIT Vs Working Women’s Forum (2014) 365 ITR 353 where facts are on violation of provisions u/s 13(1)(d) whereas in the instant, case it is violation u/s 13(l)(c) of the IT Act,1961. 2.1 The Ld.CIT (A) erred in directing the Assessing Officer not to deny complete exemptions for trust u/s 11 ignoring sec. 13(1) which clearly reads that nothing contained in sec. ii or sec. 1 2 shall operate so as…

ACIT, EXEMPTIONS, COIMBATORE vs. MAHENDRA EDUCATIONAL TRUST, MANAKKAL

In the result, appeal filed by the Revenue is dismissed and cross objection filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 125 & 126/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co Nos.: 18 & 19/Chny/2019 (In Ita Nos.125 & 126/Chny/2019) िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri N.V. Balaji, Advocate राज" की ओर से /Revenue By : Shri G. Chandrababu, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 28.01.2021 घोषणा क" तार"ख/Date Of Pronouncement : 11.02.2021

…ary to the law and facts of the case. 2. The Ld CIT (A) erred on facts and circumstances in law by holding that the assessee trust is eligible for exemption u/s 11 relying on Hon’ble Jurisdictional High court in the case of CIT Vs Working Women’s Forum (2014) 365 ITR 353 where facts are on violation of provisions u/s 13(1)(d) whereas in the instant, case it is violation u/s 13(l)(c) of the IT Act,1961. 2.1 The Ld.CIT (A) erred in directing the Assessing Officer not to deny complete exemptions for trust u/s 11 ignoring sec. 13(1) which clearly reads that nothing contained in sec. ii or sec. 1 2 shall operate so as…