BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

406 results for “charitable trust”+ Addition to Incomeclear

Sorted by relevance

Mumbai663Delhi421Chennai406Bangalore226Pune225Jaipur208Ahmedabad202Hyderabad150Kolkata122Chandigarh92Surat58Amritsar56Cochin56Indore53Lucknow49Rajkot40Visakhapatnam35Allahabad33Agra30Nagpur28Jodhpur25Raipur23Cuttack20Patna17Panaji14Guwahati13Dehradun11Jabalpur9Ranchi8Varanasi2

Key Topics

Section 148106Section 12A96Section 1181Addition to Income68Exemption58Section 14745Section 153A44Section 143(3)42Section 80G(5)37Charitable Trust

THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 2006/CHNY/2024[2011-12]Status: DisposedITAT Chennai05 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

income in status of AOP on the ground that, though the assessee was a registered charitable trust u/s 12AA of the Act, but it had carried out registered charitable trust u/s 12AA of the Act, but it had carried out registered charitable trust u/s 12AA of the Act, but it had carried out religious activities and therefore the expenses claimed

Showing 1–20 of 406 · Page 1 of 21

...
31
Section 15128
Disallowance21

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 1372/CHNY/2024[2010-11]Status: DisposedITAT Chennai05 Mar 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

income in status of AOP on the ground that, though the assessee was a registered charitable trust u/s 12AA of the Act, but it had carried out registered charitable trust u/s 12AA of the Act, but it had carried out registered charitable trust u/s 12AA of the Act, but it had carried out religious activities and therefore the expenses claimed

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

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

ITA 59/CHNY/2023[2017-18]Status: DisposedITAT Chennai18 Oct 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

Charitable Trust :: 25 :: free of cost to Sahuwala family members. Further, assessee’s Trust has spent amounts towards maintaining Kulod Bhawan out of income of the Trust. The AO made additions

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

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

ITA 61/CHNY/2023[2019-20]Status: DisposedITAT Chennai18 Oct 2023AY 2019-20

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

Charitable Trust :: 25 :: free of cost to Sahuwala family members. Further, assessee’s Trust has spent amounts towards maintaining Kulod Bhawan out of income of the Trust. The AO made additions

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

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

ITA 57/CHNY/2023[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

Charitable Trust :: 25 :: free of cost to Sahuwala family members. Further, assessee’s Trust has spent amounts towards maintaining Kulod Bhawan out of income of the Trust. The AO made additions

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

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

ITA 54/CHNY/2023[2014-15]Status: DisposedITAT Chennai18 Oct 2023AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

Charitable Trust :: 25 :: free of cost to Sahuwala family members. Further, assessee’s Trust has spent amounts towards maintaining Kulod Bhawan out of income of the Trust. The AO made additions

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

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

ITA 58/CHNY/2023[2017-18]Status: DisposedITAT Chennai18 Oct 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

Charitable Trust :: 25 :: free of cost to Sahuwala family members. Further, assessee’s Trust has spent amounts towards maintaining Kulod Bhawan out of income of the Trust. The AO made additions

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

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

ITA 60/CHNY/2023[2018-19]Status: DisposedITAT Chennai18 Oct 2023AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

Charitable Trust :: 25 :: free of cost to Sahuwala family members. Further, assessee’s Trust has spent amounts towards maintaining Kulod Bhawan out of income of the Trust. The AO made additions

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

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

ITA 55/CHNY/2023[2015-16]Status: DisposedITAT Chennai18 Oct 2023AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

Charitable Trust :: 25 :: free of cost to Sahuwala family members. Further, assessee’s Trust has spent amounts towards maintaining Kulod Bhawan out of income of the Trust. The AO made additions

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

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

ITA 53/CHNY/2023[2013-14]Status: DisposedITAT Chennai18 Oct 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

Charitable Trust :: 25 :: free of cost to Sahuwala family members. Further, assessee’s Trust has spent amounts towards maintaining Kulod Bhawan out of income of the Trust. The AO made additions

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

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

ITA 56/CHNY/2023[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

Charitable Trust :: 25 :: free of cost to Sahuwala family members. Further, assessee’s Trust has spent amounts towards maintaining Kulod Bhawan out of income of the Trust. The AO made additions

INCOME TAX OFFICER , BIBIKULAM MADURAI vs. D N PUBLIC CHARITABLE TRUST, ARASARADI MADURAI TAMIL NADU

In the result, Cross Objections filed by the assessee are partly

ITA 1304/CHNY/2023[2016-17]Status: DisposedITAT Chennai09 Oct 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Arjun Raj, AdvocateFor Respondent: Dr. Samuel Pitta, JCIT
Section 1Section 13(1)(c)Section 13(3)(e)Section 147

Charitable Trust :: 13 :: 5.6 With regards to the consequential addition of surplus income, it should be noted that I have

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

ITA 1632/CHNY/2023[2012-13]Status: DisposedITAT Chennai27 Mar 2024AY 2012-13

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

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

additions made and/or pass such other orders as this Hon'ble Tribunal deems fit. 3. The brief facts of the case are that the assessee is a Public Charitable Trust registered u/s.12AA of the Income

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

ITA 1633/CHNY/2023[2013-14]Status: DisposedITAT Chennai27 Mar 2024AY 2013-14

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

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

additions made and/or pass such other orders as this Hon'ble Tribunal deems fit. 3. The brief facts of the case are that the assessee is a Public Charitable Trust registered u/s.12AA of the Income

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

ITA 1638/CHNY/2023[2018-19]Status: DisposedITAT Chennai27 Mar 2024AY 2018-19

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

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

additions made and/or pass such other orders as this Hon'ble Tribunal deems fit. 3. The brief facts of the case are that the assessee is a Public Charitable Trust registered u/s.12AA of the Income

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

ITA 1634/CHNY/2023[2014-15]Status: DisposedITAT Chennai27 Mar 2024AY 2014-15

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

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

additions made and/or pass such other orders as this Hon'ble Tribunal deems fit. 3. The brief facts of the case are that the assessee is a Public Charitable Trust registered u/s.12AA of the Income

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

ITA 1635/CHNY/2023[2015-16]Status: DisposedITAT Chennai27 Mar 2024AY 2015-16

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

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

additions made and/or pass such other orders as this Hon'ble Tribunal deems fit. 3. The brief facts of the case are that the assessee is a Public Charitable Trust registered u/s.12AA of the Income

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

ITA 1636/CHNY/2023[2016-17]Status: DisposedITAT Chennai27 Mar 2024AY 2016-17

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

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

additions made and/or pass such other orders as this Hon'ble Tribunal deems fit. 3. The brief facts of the case are that the assessee is a Public Charitable Trust registered u/s.12AA of the Income

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

ITA 1637/CHNY/2023[2017-18]Status: DisposedITAT Chennai27 Mar 2024AY 2017-18

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

For Appellant: Shri B. Ramakrishna, FCA &For Respondent: Shri V. Nandakumar, CIT
Section 11Section 11(4)Section 13(1)(c)Section 147Section 164(2)

additions made and/or pass such other orders as this Hon'ble Tribunal deems fit. 3. The brief facts of the case are that the assessee is a Public Charitable Trust registered u/s.12AA of the Income

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

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

ITA 83/CHNY/2022[2011-12]Status: DisposedITAT Chennai09 Oct 2024AY 2011-12

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)

For Appellant: Shri A.S.Sriraman, AdvocateFor Respondent: Shri ARV Sreenivasan
Section 11Section 11(5)Section 12ASection 13(1)(c)Section 234BSection 234D

addition of Rs.11,41,856/- (12% of Rs.95,15,469/-), the AO ought not have denied the benefit of exemption u/s.11 of the Act by taxing the whole income i.e. excess income over expenditure and for such a proposition has referred to the aforesaid decisions of the Hon’ble Madras High Court decision in the case of CIT v. Working