SAPPAHIRE EDUCATIONAL AND CHARITABLE TRUST,THANJAVUR vs. ITO, EXEMPTIONS WARD,, TRICHY

In the result, appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Charitable Trust :: 8 :: no.1 (JAO) and not by the NFAC, which is not in accordance with the aforesaid Scheme. 33 The guideline dated 1st August 2022 relied upon by the Revenue is not applicable because these guidelines are internal guidelines as is clear from the endorsement on the first page of the guideline - "Confidential For Departmental Circulation Only". The said

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

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

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

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

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

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

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

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

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

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

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

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

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

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

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

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

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

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

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

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

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

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

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

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

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

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

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

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

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad

RAMASAMI PALANISAMY,TIRUPUR vs. ITO, WARD-2(1), ERODE

In the result, appeal filed by the assessee is allowed

Charitable Trust vide\ndocument No.1213/2016 dated 31.03.2016. We find that, it is not in\ndispute that even the purchaser recognized Mr. TSRK as the rightful\nowner/seller of the property pursuant to the above\nsettlement/compromise and, therefore it had paid the entire agreed sale\nconsideration of Rs.18.92 Crs. to Mr.TSRK and his wife. It is also\nparticularly noted that, the applicable

PALAM RURAL CENTRE,TIRUPPUR vs. ACIT, EXEMPTIONS,, COIMBATORE

In the result, the appeal filed by the assessee is allowed for statistical purposes and the Stay Application filed by the assessee is dismissed as infructuous

Bench: Shri George George K & Shri S.R.Raghunathaआयकर अपील सं./Ita No.:1560/Chny/2025 & S.A.No.51Chny/2025 [Arising In Ita No.: 1560/Chny/2025] िनधा"रण वष" / Assessment Year:2018-19 Palam Rural Centre, The Asst. Commissioner Of Pethampalayam, Vs. Income Tax (Exemptions), Veerapandi S.O., Coimbatore. Tiruppur – 641 605. [Pan: Aaatp-2929-F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. Edser Raj, Advocate ""थ" की ओर से/Respondent By : Ms. Sita Krishnamoorthy, J.C.I.T.

charitable trust registered u/s.12A of the Act. The assessee has filed its return of income along with audit report in Form No.3CD on 07.11.2022, showing total income of Rs.90,190/- after claiming refund of Rs.32,000/- The assessee however has not filed Form. 10B by 07.10.2022 i.e., one month prior to due date of filing return of income in order

ACIT, CHENNAI vs. SRI BALAJI EDUCATIONAL AMD TRUST CHARITABLE PUBLIC TRUST , CHENNA

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

Charitable Trust engaged in providing education through the educational institutions run under its aegis in the streams of Medicine, Engineering, Arts, Science and Allied Disciplines. :-3-: ITA. No.:1249 &1471/Chny/2025 3. An action u/s.132 of the Act was undertaken in the case of an assessee on 24.06.2016 and the residential and office premises of the Chairman and Managing Trustee M.K.Rajagopalan

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

Charitable Trust engaged in providing education through the educational institutions run under its aegis in the streams of Medicine, Engineering, Arts, Science and Allied Disciplines. :-3-: ITA. No.:1249 &1471/Chny/2025 3. An action u/s.132 of the Act was undertaken in the case of an assessee on 24.06.2016 and the residential and office premises of the Chairman and Managing Trustee M.K.Rajagopalan