D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

capital assets acquired. Against question No.\n12 of the questionnaire, vide item No. 10 of its reply, the assessee stated\nthat the details of income accumulated under clause 2 of section\n11(1)/11(2) having bearing on this assessment in the prescribed format,\nwill be submitted at the earliest and submitted the same at page 111 of\nthe paper

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeal of the assessee for AY 2017-18 is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, Vs. The Income Tax Officer, 5, S V Illam, Mohanapuri Lake View Exemption Ward 4, Street, Adambakkam, Chennai. Chennai 600 088. [Pan: Aaatc5967A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 28.10.2025 घोषणा की तारीख /Date Of Pronouncement : 21.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2014-15, 2015-16, 2017-18 & 2018-19. 2. Since, The Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To 2

capital assets acquired. Against question No. 12 of the questionnaire, vide item No. 10 of its reply, the assessee stated that the details of income accumulated under clause 2 of section 11(1)/11(2) having bearing on this assessment in the prescribed format, will be submitted at the earliest and submitted the same at page 111 of the paper

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

capital assets acquired. Against question No.\n12 of the questionnaire, vide item No. 10 of its reply, the assessee stated\nthat the details of income accumulated under clause 2 of section\n11(1)/11(2) having bearing on this assessment in the prescribed format,\nwill be submitted at the earliest and submitted the same at page 111 of\nthe paper

AVM CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

capital assets was treated as application of income for charitable purpose u/s.11(1)(a) of the Act, and thus, further allowing depreciation on said asset amounts to double deduction. The AO had also made additions towards difference between the rental income offered by the assessee Trust and rental income received by the partnership firm, M/s.CFD, as income of the assessee

M/S AVM CHARITIES,CHENNAI vs. ITO,EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

capital assets was treated as application of income for charitable purpose u/s.11(1)(a) of the Act, and thus, further allowing depreciation on said asset amounts to double deduction. The AO had also made additions towards difference between the rental income offered by the assessee Trust and rental income received by the partnership firm, M/s.CFD, as income of the assessee

M/S AVM CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

capital assets was treated as application of income for charitable purpose u/s.11(1)(a) of the Act, and thus, further allowing depreciation on said asset amounts to double deduction. The AO had also made additions towards difference between the rental income offered by the assessee Trust and rental income received by the partnership firm, M/s.CFD, as income of the assessee

M/S AVM CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

capital assets was treated as application of income for charitable purpose u/s.11(1)(a) of the Act, and thus, further allowing depreciation on said asset amounts to double deduction. The AO had also made additions towards difference between the rental income offered by the assessee Trust and rental income received by the partnership firm, M/s.CFD, as income of the assessee

M/S. A V M CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

capital assets was treated as application of income for charitable purpose u/s.11(1)(a) of the Act, and thus, further allowing depreciation on said asset amounts to double deduction. The AO had also made additions towards difference between the rental income offered by the assessee Trust and rental income received by the partnership firm, M/s.CFD, as income of the assessee

AVM CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

capital assets was treated as application of income for charitable purpose u/s.11(1)(a) of the Act, and thus, further allowing depreciation on said asset amounts to double deduction. The AO had also made additions towards difference between the rental income offered by the assessee Trust and rental income received by the partnership firm, M/s.CFD, as income of the assessee

M/S AVM CHARITIES ,CHENNAI vs. ITO,EXEMPTIONS WARD-1, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

capital assets was treated as application of income for charitable purpose u/s.11(1)(a) of the Act, and thus, further allowing depreciation on said asset amounts to double deduction. The AO had also made additions towards difference between the rental income offered by the assessee Trust and rental income received by the partnership firm, M/s.CFD, as income of the assessee

SMT. LINGAMMAL RAMARAJU SHASTRA PRATHISHTA TRUST,RAJAPALAYAM vs. ACIT (EXEMPTIONS), COIMBATORE

In the result, the appeal stands allowed

12A of the Act;\n(d) that the decision of the Hon'ble Supreme Court in the case of Thanthi Trust\ncontinued to hold good and was applicable to the assessee's case and that the\ndecisions rendered in the cases of AUDA and New Noble didn't over-rule Thanthi\nTrust, which was rendered in the context

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

1. In Dewas Jila Network of Pipul Living with HIV Aids Society v. National Faceless Appeal Centre (NFAC), 2025 SCC OnLine ПАТ 11037, the Indore bench of this Hon'ble Tribunal was pleased to strike down penalty imposed under section 272A(2)(e) of the Income Tax Act, 1961 on a society engaged in charitable purposes in a case where

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

1. In Dewas Jila Network of Pipul Living with HIV Aids Society v. National Faceless Appeal Centre (NFAC), 2025 SCC OnLine ПАТ 11037, the Indore bench of this Hon'ble Tribunal was pleased to strike down penalty imposed under section 272A(2)(e) of the Income Tax Act, 1961 on a society engaged in charitable purposes in a case where

M/S. INNOVATIVE MICRFINANCE FOR POVERTY ALLEVIATION & COMMUNITY TRANSFORMATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal of the assessee is dismissed

12A registration, which in any case is not disputed. At the\nassessment stage only the application and charitable nature is seen.\n(C) The Id. A.R. further referred to the decision of the Cuttack Bench of the\nTribunal in the case of Bharat Integrated Social v. CIT, Sambalpur [ITA\nNO.115/CTK/2011], wherein, it was held that the micro finance activity

M/S INNOVTIVE MICROFINANCE FOR POVERTY ALLEVIATION,CHENNAI vs. DCIT(EXEMPTIONS),CHENNAI CIRCLE, CHENNAI

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

Bench: Shri Mahavir Singhand Shri Jagadish

capital for small entrepreneurs; iv. improves the well being of children as the families have income generation; v. Provides100% of its loan ONLY for Income generation activities; vi. Targets the scheduled castes, Schedule tribes, landless small and marginal farmers; vii. Offers dignity of life by freeing people from the clutches of moneylenders. viii. Does not charge any processing fees, Documentation

NEURO UPDATE CHENNAI,CHENNAI vs. ITO, EXEMPTION WARD-1, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri S.R.Raghunatha

gains, or other sources, the word "income" should be understood in its commercial sense. Le, book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise”. 10. Accordingly, the excess of income over

KALANJIAM DEVELOPMENT FINANCIAL SERVICES,MADURAI vs. ITO (EXEMPTIONS), MADURAI

In the result, the appeal of the Revenue is allowed’’

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)

1. For that the order of Commissioner of Income Tax (Appeals) is contrary to law, facts and circumstances of the case to the extent prejudicial to the interest of the appellant and at any rate is opposed to the principles of equity, natural justice and fair play. 2. For that the Commissioner of Income Tax (Appeals) failed to appreciate that

KALANJIAM DEVELOPMENT FINANCIAL SERVICES,MADURAI vs. ITO (EXEMPTIONS), MADURAI

In the result, the appeal of the Revenue is allowed’’

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)

1. For that the order of Commissioner of Income Tax (Appeals) is contrary to law, facts and circumstances of the case to the extent prejudicial to the interest of the appellant and at any rate is opposed to the principles of equity, natural justice and fair play. 2. For that the Commissioner of Income Tax (Appeals) failed to appreciate that