M/S. SRI BALAJI EDUCATIONAL AND CHARITABLE PUBLIC TRUST,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(4), CHENNAI

In the result, the appeal of the Assessee and that of the Department are dismissed

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1249/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 M/S. Sri Balaji Educational & Acit, Charitable Public Trust, Vs. Central Circle 3(4), No. 60, First Avenue, Chennai. Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (&'थ"/Respondent) [Pan: Aacts-1386-D] (अपीलाथ"/Appellant) आयकर अपील सं./Ita Nos.:1471/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 Acit, M/S. Sri Balaji Educational & Central Circle 3(4), Vs. Charitable Public Trust, Chennai. No. 60, First Avenue, Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (अपीलाथ"/Appellant) [Pan: Aacts-1386-D] (&'थ"/Respondent) िनधा$)रती की ओर से/Assessee By : Shri. Y.Sridhar, Fca राज4 की ओर से /Revenue By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/Date Of Hearing : 08.09.2025 घोषणा की तारीख/Date Of Pronouncement : 01.12.2025

cash deposits in the bank accounts. Accordingly, the AO is directed to re-compute the assessed income of the appellant by considering the sustained addition of Rs.29,93,11,490/-alone and delete the balance additions. The AO is also directed to consider the TDS

SREE BALAJI BULLIONS,SALEM vs. DCIT, CIRCLE-1(1), SALEM

In the result, appeal filed by the assessee is allowed

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 2302/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sree Balaji Bullions, Dy. Commissioner Of 22/43, Vasagasalai, Income Tax, Shevapet, V. Circle 1(1), Salem– 636002. Salem. [Pan: Aasfs-5947-E] (""यथ"/Respondent) (अपीलाथ"/Appellant) : Shri.S.Sridhar, Advocate अपीलाथ" क" ओर से/Appellant By & N.Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तार"ख/Date Of Hearing : 25.02.2025 घोषणा क" तार"ख/Date Of Pronouncement : 17.04.2025 आदेश /O R D E R

cash deposited from 01.11.2016 to 08.11.2016. The AO has also observed that the assessee has not made TDS u/s.206C of the Act for the sales

ASSISTANT COMMISSIONER OF INCOME TAX, MADURAI vs. S R TRUST, MADURAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1549/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Assistant Commissioner Of S R Trust, Income Tax, Vs. 1, Melur Road, Lake Area, Central Circle -1, Madurai – 625 107. Madurai. [Pan: Aacts-0376-F] (अपीलाथ"/Appellant) (""थ"/Respondent)

deposited Rs.2,54,47,000/- to the bank account in SBNs during the demonetization period. Out of which the cash balance available as on 08.11.2016 in the books of the assessee was Rs.79,32,392/- and hence, the remaining amount of Rs.1,75,14,608/- which is claimed by the assessee as ‘collection from patients’ has been treated as unexplained

DCIT, COIMBATORE vs. O.ARUMUGASAMY, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

O.ARUMUGASAMY,,COIMBATORE vs. DCIT,, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

DCIT, COIMBATORE vs. SENTHIL ENTERPRISES, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

A. SENTHIL KUMAR,COIMBATORE vs. DCIT, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

DCIT, COIMBATORE vs. A.SENTHIL KUMAR, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

DCIT, COIMBATORE vs. SHRI O.ARUMUGASAMY, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

DCIT,, COIMBATORE vs. SHRI. O. ARUMUGASAMY,, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

DCIT, COIMBATORE vs. SHRI M.PALANISAMY, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

DCIT, COIMBATORE vs. SHRI A. SENTHILKUMAR, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

DCIT, COIMBATORE vs. SHRI M.PALANISAMY, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

DCIT, COIMBATORE vs. M/S. SENTHIL PAPAIN & FOOD PRODUCTS PVT. LTD., COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

DCIT,, COIMBATORE vs. SHRI. O. ARUMUGASAMY,, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

DCIT, COIMBATORE vs. SHRI A.SENTHILKUMAR, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

DCIT,, COIMBATORE vs. SHRI. O. ARUMUGASAMY,, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

DCIT,, COIMBATORE vs. SHRI. O. ARUMUGASAMY,, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel

DCIT,, COIMBATORE vs. SHRI. O. ARUMUGASAMY,, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

cash deposits is going back to the file of AO, this matter also can go back to the AO for verification of each bill and payment made each 50 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others day whether it is in excess of Rs.20,000/- or not. To this, the ld. Senior Standing Counsel