THE CRAFTS COUNCIL OF INDIA,CHENNAI vs. JCIT(EXEMPTIONS) , CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council Of India, Vs. The Joint Commissioner Of Income Gf Temple Trees, Tax, Venkatnarayanana Road, (Exemptions) T. Nagar, Chennai 600 017. Chennai. [Pan: Aaatc 1433B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Ms. Gouthami Manivasagam, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 01.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 14.08.2024 आदेश / O R D E R Manu Kumar Giri ()

12A ofthe Act being an organization established with the objects of charitable purpose. For the relevant Assessment year, the appellant filed its return of Income disclosing NIL income. During the assessment u/s 143(3) of the Income Tax Act, the Joint Commissioner of Income Tax (JCIT) invoked proviso to section 2(15) in respect of certain income which in herview

THE CRAFTS COUNCIL OF INDIA,CHENNAI vs. JCIT (EXEMPTIONS), CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council Of India, Vs. The Joint Commissioner Of Income Gf Temple Trees, Tax, Venkatnarayanana Road, (Exemptions) T. Nagar, Chennai 600 017. Chennai. [Pan: Aaatc 1433B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Ms. Gouthami Manivasagam, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 01.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 14.08.2024 आदेश / O R D E R Manu Kumar Giri ()

12A ofthe Act being an organization established with the objects of charitable purpose. For the relevant Assessment year, the appellant filed its return of Income disclosing NIL income. During the assessment u/s 143(3) of the Income Tax Act, the Joint Commissioner of Income Tax (JCIT) invoked proviso to section 2(15) in respect of certain income which in herview

SREE RAGHAVENDRA EDUCATIONAL SOCIETY,CHENNAI vs. ITO (EXEMPTIONS) WARD 4, CHENNAI

In the result, appeals filed by the assessee for both the assessment years are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 834 & 835/Chny/2024 िनधा"रण वष" / Assessment Years: 2011-12 & 2015-16

2)(b) to as to confer any undue benefit directly or indirectly to the persons referred to in sub-section (3) of section 13 of the Income Tax Act to deny the assessee benefit under section 11 for alleged violation. 12. In the above circumstance the assessee submitted the order of AO is computed the income of the assessee

SREE RAGHAVENDRA EDUCATIONAL SOCIETY,CHENNAI vs. ITO (EXEMPTIONS) WARD 1, CHENNAI

In the result, appeals filed by the assessee for both the assessment years are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 834 & 835/Chny/2024 िनधा"रण वष" / Assessment Years: 2011-12 & 2015-16

2)(b) to as to confer any undue benefit directly or indirectly to the persons referred to in sub-section (3) of section 13 of the Income Tax Act to deny the assessee benefit under section 11 for alleged violation. 12. In the above circumstance the assessee submitted the order of AO is computed the income of the assessee

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.

12A(1)(ba) of the Act, the assessee was required to file return of income within the due date for getting exemption w/s. 11 and 12 of the I.T.Act. In the impugned assessment year, the gross receipt of the society is Rs.10,22,94,076/-, which consist as under:- :-11-: ITA No.:1560/Chny/2025 & S.A.No.51Chny/2025 Bank Interest

ALTERNATIVE FOR INDIA DEVELOPMENT,CHENNAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHENNAI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 247 & 248/Chny/2025 धनिाारण वर्ा / Assessment Year: 2024-25 Alternative For India The Commissioner Of Development, Vs. Income Tax (Exemption), No. 1, Vgn Nagar, Chennai. Iyyappanthangal, Kattupakkam Post, Chennai – 600 056. [Pan: Aaata-4184-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. K.Vishwa Padmanaban, C.A. प्रत्यथी की ओर से/Respondent By : Shri. Bipin C.N Cit.

TDS deducted on receipts, details of SHGs trained, details of Tsunami reconstruction projects, details of non-formal education carried out, details of vocational training, details of skilled programs conducted, details of SSF loan, details of donors, details notes on JP Community Technical College etc but the applicant has furnished only the agreements entered with, photographs of its activities and bank

ALTERNATIVE FOR INDIA DEVELOPMENT,CHENNAI vs. COMMISSION OF INCOME TAX (EXEMPTION), CHENNAI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 247 & 248/Chny/2025 धनिाारण वर्ा / Assessment Year: 2024-25 Alternative For India The Commissioner Of Development, Vs. Income Tax (Exemption), No. 1, Vgn Nagar, Chennai. Iyyappanthangal, Kattupakkam Post, Chennai – 600 056. [Pan: Aaata-4184-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. K.Vishwa Padmanaban, C.A. प्रत्यथी की ओर से/Respondent By : Shri. Bipin C.N Cit.

TDS deducted on receipts, details of SHGs trained, details of Tsunami reconstruction projects, details of non-formal education carried out, details of vocational training, details of skilled programs conducted, details of SSF loan, details of donors, details notes on JP Community Technical College etc but the applicant has furnished only the agreements entered with, photographs of its activities and bank

SHRIRAM FINANCE LIMITED,CHENNAI vs. DCIT, CORPORATE CIRCLE 3(1), CHENNAI, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.173/Chny/2024 िनधा"रण वष"/Assessment Year: 2020-21 Shriram Finance Limited Vs. The Deputy Commissioner Of [Formerly Known As Shriram Transport Income Tax, Finance Company Limited), Corporate Circle 3(1), Sri Towers, Plot No. 14A, South Phase, Chennai. Industrial Estate, Guindy, Chennai 600 017. [Pan: Aaacs7018R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri R.V. Aroon Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.07.2024 घोषणा की तारीख /Date Of Pronouncement : 09.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.11.2023 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21. 2. Ground No. 1 Is General In Nature & Requires No Adjudication.

12A, and the assessee was claiming the benefits under the concept of mutuality. We observe that the assessee has applied for registration before filing the return of income for the current assessment year on 27.03.2019 and subsequently filed the 11 I.T.A. No.173/Chny/24 ROI on 30.03.2019. The ROI was processed u/s 143(1) of the Act on 10.11.2019 and denied

ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTIONS), COIMBATORE vs. MAZDOOR WELFARE TRUST, TIRUVARUR

In the result, the appeal of the revenue is dismissed

Bench: Shri Manu Kumar Giri, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 515/Chny/2024 िनधा"रणवष" / Assessment Year: 2007-08 Mazdoor Welfare Trust, Assistant Commissioner Of V. Kovilvenni S.O. , Income Tax (Exemptions), Krishnapuram, 2Nd Floor, Mayflowe Mideity Thiruvarur – 614 403. Building, 1510 Trichy Road, [Pan:Aaatm-0632-Q] Coimbatore – 641 018. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Nilay Baran Som, Cit ""यथ"क"ओरसे/Respondent By : Shri. G. Baskar, Advocate सुनवाई क" तारीख/Date Of Hearing : 26.09.2024 घोषणा क" तारीख/Date Of Pronouncement : 27.11.2024 आदेश /O R D E R Per S. R. Raghunatha:

Section 12A(b)? 2.3 The ld.CIT(A) erred in not considering the fact that accounts submitted by the assessee for the AY 2007-08 were not full and complete without inclusion of the accounts of 'Balamurugan Hostel/ Mess '? 2.4 Whether the ld.CIT(A) was right in overlooking the auditor’s report that “the accounts of Balamurugan Hostel/Mess have not been

SREE RAJA RAJESWARI EDUCATIONAL TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

section 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”). 2. At the outset, we find that there is a delay of 3 days in appeal filed by the assessee, wherein, the Ld. AR of the assessee filed a petition and submitted that the delay in filing the appeal

DCIT, CENTRAL CIRCLE 1(1), CHENNAI vs. VELLORE INSTITUTE OF TECHNOLOGY, VELLORE

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

2 & 4 is decided in favour of the assessee.". We also find that the question was answered by the Tribunal, in favour of the assessee, for assessment years 2002-03 to 2004-05, ITA Nos2125 to 2128 :- 55 -: & 2219 to 2222 /2017 based on records, found during the search held on 06.06.2007 and the statements of various parties, which were

DCIT, CENTRAL CIRCLE 1(1), CHENNAI vs. VELLORE INSTITUTE OF TECHNOLOGY, VELLORE

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

2 & 4 is decided in favour of the assessee.". We also find that the question was answered by the Tribunal, in favour of the assessee, for assessment years 2002-03 to 2004-05, ITA Nos2125 to 2128 :- 55 -: & 2219 to 2222 /2017 based on records, found during the search held on 06.06.2007 and the statements of various parties, which were

VELLORE INSTITUTE OF TECHNOLOGY,VELLORE vs. DCIT, CC IV(1), CHENNAI

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

2 & 4 is decided in favour of the assessee.". We also find that the question was answered by the Tribunal, in favour of the assessee, for assessment years 2002-03 to 2004-05, ITA Nos2125 to 2128 :- 55 -: & 2219 to 2222 /2017 based on records, found during the search held on 06.06.2007 and the statements of various parties, which were

VELLORE INSTITUTE OF TECHNOLOGY,VELLORE vs. DCIT, CC IV(1), CHENNAI

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

2 & 4 is decided in favour of the assessee.". We also find that the question was answered by the Tribunal, in favour of the assessee, for assessment years 2002-03 to 2004-05, ITA Nos2125 to 2128 :- 55 -: & 2219 to 2222 /2017 based on records, found during the search held on 06.06.2007 and the statements of various parties, which were