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

Trust and additionally, the explanation with regard to the source of cash deposited during the period of demonetisation. 13. The Ld.AR advanced arguments and supported the case of the assessee with various case laws and furnished various documents containing workings / computations etc. 14. The Ld. CIT-DR also advanced arguments and supported the findings rendered by the AO and likewise

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. MEENAKSHI AMMAL TRUST, CHENNAI

In the result, the appeal of the Revenue stands dismissed

Bench: Shri George George K & Shri S.R. Raghunatha

charitable trust or institution, and such donations are subject to taxation. However, the appellant has demonstrated that the deposits were not anonymous and that the trust had adequate documentation to prove the authenticity of the sources of the receipts. Therefore, the application of section 115BBC to these deposits as anonymous donation is inappropriate to the facts and circumstances

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)

charitable trust registered u/s.12AA of the Act and running a hospital in the name of M/s. Meenakshi Mission Hospital and Research Centre at Madurai. The assessee has claimed exemption u/s.11 of the Act by filing a return of income dated 11.10.2017 for the impugned A.Y.2017-18. The case was selected for scrutiny for verification of cash deposits

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI, CHENNAI vs. SRI MUTHUKUMARAN EDUCATIONAL TRUST, CHENNAI

In the result, the appeal of the Revenue as well as the cross objection of the assessee are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1263/Chny/2025 & C.O.No.64/Chny/2025 (In Ita No.: 1263/Chny/2025) िनधा#रण वष# / Assessment Year: 2014-15 Dcit, Sri Muthukumaran Educational Trust, Central Circle -2 (1), Vs. 641/61, Ramasamy Salai, Chennai. K. K. Nagar, Chennai – 600 078. [Pan: Aabts-6980-L] (अपीलाथ%/Appellant) (&'थ%/Respondent/ Cross Objector ) Assessee By : Shri. R. Venkata Raman, C.A. Department By : Mr. Bipin C.N., C.I.T. & Ms. R. Anita, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 29.10.2025 घोषणा की तारीख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R

charitable trust or institution, and such donations are subject to taxation. However, the appellant has demonstrated that the deposits were not anonymous and that the trust had adequate documentation to prove the authenticity of the sources of the receipts. Therefore, the application of section 115BBC to these deposits as anonymous donation is inappropriate to the facts and circumstances

ACIT , CHENNAI vs. RAJAGOPALAN, CHENNAI

In the result, the appeal of the revenue is dismissed

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

Charitable Trust, on 24.06.2016 and the residential and office premises of the Chairman and Managing Trustee M.K.Rajagopalan (assessee) was simultaneously covered in the said action. As per the material gathered during the course of search and other records found, the assessee and the Trust agreed to disclose an additional total income of Rs.325.00 crores spread across five assessment years

NEELARAJ VINOTH,PERAMBALUR vs. ACIT, CC-2, , TRICHY

In the result, the appeal of the revenue is dismissed and the CO filed by the assessee is dismissed

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1982/Chny/2024 & C.O.No. 60/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Assistant Commissioner Of Neelaraj Vinoth, Income Tax, V. 274-C, Thuraiyur Road, Central Circle -2, Perambalur – 621 212, Trichy. Tamilnadu. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (Respondent/Cross Objector) आयकर अपील सं./Ita No.: 2119/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Neelaraj Vinoth, Assistant Commissioner Of 274-C, Thuraiyur Road, V. Income Tax, Perambalur – 621 212, Central Circle -2, Tamilnadu. Trichy. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable and Educational Trust. The search u/s.132 of the Act was launched in the case of Trust and its group on 15.02.2018. Offices of various entities connected with the group as well as residence of key individuals were covered in the search including the residence of Mr.P.Neelraj. The assessee is a doctor by profession and running a private hospital

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NEELARAJ VINOTH, PERAMBALUR

In the result, the appeal of the assessee is dismissed

Charitable and Educational Trust. The\nsearch u/s.132 of the Act was launched in the case of Trust and its\ngroup on 15.02.2018. Offices of various entities connected with the\ngroup as well as residence of key individuals were covered in the\nsearch including the residence of Mr.P.Neelraj. The assessee is a\ndoctor by profession and running a private hospital

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

Trust which is running Higher Secondary School at Nadur Village. The JAO (Jurisdictional Assessing Officer) noted from perusal of the assessee’s bank account in IOB, there was a cash deposit of Rs.60,44,080/-, and since the assessee didn’t file any ITR for AY 2018-19, he issued notice u/s.148A(b) of the Act on 17.03.2022; and since

SUPPAHIRE 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

Trust which is running Higher Secondary School at Nadur Village. The JAO (Jurisdictional Assessing Officer) noted from perusal of the assessee’s bank account in IOB, there was a cash deposit of Rs.60,44,080/-, and since the assessee didn’t file any ITR for AY 2018-19, he issued notice u/s.148A(b) of the Act on 17.03.2022; and since

ARULMIGU VENNANKUD MUNIAPPAN THIRUKOIL,SALEM vs. ITO, EXEMPTIONS WARD,, SALEM

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

cash deposits in the bank accounts amounts to ₹1,09,22,321/- [₹55,27,489/- & ₹53,94,832/-]. The assessee explained that deposits were made out of Hundial collections/donation-boxes, ticket sales and donations, which was a joint account, the Executive Officers and the Asst. Commissioner, Hindu Religious & Charitable Endowment [HR & CE] Department of that time operated the bank account

M/S. THAMIZHVEL P T RAJAN COMMEMORATION TRUST , CHENNAI vs. ITO, (EXEMPTIONS), CHENNAI

In the result, penalty appeals also stand allowed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

trust did not exist for charitable purposes. The Ld. AO bolstered the allegation by observing that upon perusal of cash books as impounded from Madurai, the assessee collected Kalyanamandapam receipts of Rs.124.58 Lacs during the period from 01-04-2009 to 31-03-2010 for letting out Kalyana Mandapam on rental basis for conducting various functions. The assessee collected receipts

M/S. THAMIZHVEL P T RAJAN COMMEMORATION TRUST,MYLAPORE vs. ITO, (EXEMPTIONS) WARD 1, CHENNAI

In the result, penalty appeals also stand allowed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

trust did not exist for charitable purposes. The Ld. AO bolstered the allegation by observing that upon perusal of cash books as impounded from Madurai, the assessee collected Kalyanamandapam receipts of Rs.124.58 Lacs during the period from 01-04-2009 to 31-03-2010 for letting out Kalyana Mandapam on rental basis for conducting various functions. The assessee collected receipts

M/S TAMIZHVEL PT RAJAN COMMEMORATION TRUST,CHENNAI vs. ITO,EXEMPTIONS , WRD-1, CHENNAI

In the result, penalty appeals also stand allowed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

trust did not exist for charitable purposes. The Ld. AO bolstered the allegation by observing that upon perusal of cash books as impounded from Madurai, the assessee collected Kalyanamandapam receipts of Rs.124.58 Lacs during the period from 01-04-2009 to 31-03-2010 for letting out Kalyana Mandapam on rental basis for conducting various functions. The assessee collected receipts

M/S THAMIZHVEL PT RAJAN COMMEMORATION TRUST,CHENNAI vs. ITO(EXEMPTIONS) WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

trust did not exist for charitable purposes. The Ld. AO bolstered the allegation by observing that upon perusal of cash books as impounded from Madurai, the assessee collected Kalyanamandapam receipts of Rs.124.58 Lacs during the period from 01-04-2009 to 31-03-2010 for letting out Kalyana Mandapam on rental basis for conducting various functions. The assessee collected receipts

M/S THAMIZHVEL PT RAJAN COMMEMORATIUON TRUST,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

trust did not exist for charitable purposes. The Ld. AO bolstered the allegation by observing that upon perusal of cash books as impounded from Madurai, the assessee collected Kalyanamandapam receipts of Rs.124.58 Lacs during the period from 01-04-2009 to 31-03-2010 for letting out Kalyana Mandapam on rental basis for conducting various functions. The assessee collected receipts

M/S TAMIZHVEL PT RAJAN COMMEMORATIUON TRUST,CHENNAI vs. ITO, EXEMPTIONS,WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

trust did not exist for charitable purposes. The Ld. AO bolstered the allegation by observing that upon perusal of cash books as impounded from Madurai, the assessee collected Kalyanamandapam receipts of Rs.124.58 Lacs during the period from 01-04-2009 to 31-03-2010 for letting out Kalyana Mandapam on rental basis for conducting various functions. The assessee collected receipts

M/S TAMIZHVEL PT RAJAN COMMEMMORATION TRUST,CHENNAI vs. ITO,EXEMPTIONS, WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

trust did not exist for charitable purposes. The Ld. AO bolstered the allegation by observing that upon perusal of cash books as impounded from Madurai, the assessee collected Kalyanamandapam receipts of Rs.124.58 Lacs during the period from 01-04-2009 to 31-03-2010 for letting out Kalyana Mandapam on rental basis for conducting various functions. The assessee collected receipts

M/S THAMIZHVEL PT RAJAN COMMEMORATION TRUST,CHENNAI vs. ITO(EXEMPTIONS) WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

trust did not exist for charitable purposes. The Ld. AO bolstered the allegation by observing that upon perusal of cash books as impounded from Madurai, the assessee collected Kalyanamandapam receipts of Rs.124.58 Lacs during the period from 01-04-2009 to 31-03-2010 for letting out Kalyana Mandapam on rental basis for conducting various functions. The assessee collected receipts

M/S THAMIZHVEL PT RAJAN COMMEMORATION TRUST,CHENNAI vs. ITO, (EXEMPTIONS)WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

trust did not exist for charitable purposes. The Ld. AO bolstered the allegation by observing that upon perusal of cash books as impounded from Madurai, the assessee collected Kalyanamandapam receipts of Rs.124.58 Lacs during the period from 01-04-2009 to 31-03-2010 for letting out Kalyana Mandapam on rental basis for conducting various functions. The assessee collected receipts