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10 results for “charitable trust”+ Demonetizationclear

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Key Topics

Section 69A10Addition to Income9Section 143(3)8Section 132(4)7Section 1487Section 2637Charitable Trust7Section 1326Section 148A

ACIT , CHENNAI vs. RAJAGOPALAN, CHENNAI

In the result, the appeal of the revenue is dismissed

ITA 1443/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Dec 2025AY 2017-18

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

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 132(4)Section 143(3)Section 245D(4)Section 250Section 69

Charitable Trust, on 24.06.2016 and the residential and office premises of the Chairman and Managing Trustee M.K.Rajagopalan (hereinafter referred to as ‘assessee’) was simultaneously covered in the said action. Based on the material gathered during the course of search and transactions portrayed in it, the assessee volunteered to disclose an additional total income of Rs.325.00 crores spread across five assessment

6
Section 1446
Cash Deposit6
Demonetization6

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

ITA 1471/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Dec 2025AY 2017-18

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

For Appellant: Shri. Y.Sridhar, FCAFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 132(4)Section 143(3)Section 245D(4)Section 250

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

ITA 1249/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Dec 2025AY 2017-18

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

For Appellant: Shri. Y.Sridhar, FCAFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 132(4)Section 143(3)Section 245D(4)Section 250

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

ASSISTANT COMMISSIONER OF INCOME TAX, MADURAI vs. S R TRUST, MADURAI

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

ITA 1549/CHNY/2024[2017-18]Status: DisposedITAT Chennai26 May 2025AY 2017-18

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)

For Appellant: Shri. Shivanand K Kalakeri, C.I.TFor Respondent: Shri. B. Ramakrishnan, F.C.A
Section 12A

charitable objectives of the trust. In view of the foregoing, we are of the considered opinion that the assessee has adequately justified the expenditure as being incurred in furtherance of the trust’s objects. Consequently, the action of the ld.CIT(A) in allowing the assessee’s claim in respect of the travel expenses is found to be in accordance with

SIVAKASI JAYCEES CHARITIES,VIRUDHUNAGAR vs. ITO, EXEMPTIONS WARD, , MADURAI

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

ITA 23/CHNY/2023[2017-18]Status: DisposedITAT Chennai12 Oct 2023AY 2017-18

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri R. Thulasi Ram, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12Section 139(1)Section 142Section 142(1)Section 144Section 148Section 69Section 69A

charitable trust. The ld.counsel for the assessee explained that the assessee’s trust has been engaged in running schools in the name of KSS Periakaruppa Nadar Sivakasi Jaycees Nursery School and KAT Dharmaraj Nadar Rojapputhayammal Sivakasi Jaycees Matriculation Higher Secondary School during the financial year 2016-17. He took us through the assessment order and we noticed that the assessee

JAGATHESH,CHENNAI vs. ACIT, NCC-1(1), CHENNAI

In the result the appeal of the assessee in ITA No

ITA 1566/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

Charitable Trust v ITO [2017] 83 taxmann.com 293 where the Hon’ble Madras HC after referring to the decision of the Hon’ble SC in Motilal Padampat Sugar Mills v State of UP AIR 1979 SC 621 held that where the delay was attributable to the mistake of the counsel the delay ought to be condoned. 14.3 The assessee also

JAGATHESH,CHENNAI vs. AACIT, NCC-11(1), CHENNAI

In the result the appeal of the assessee in ITA No

ITA 1565/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

Charitable Trust v ITO [2017] 83 taxmann.com 293 where the Hon’ble Madras HC after referring to the decision of the Hon’ble SC in Motilal Padampat Sugar Mills v State of UP AIR 1979 SC 621 held that where the delay was attributable to the mistake of the counsel the delay ought to be condoned. 14.3 The assessee also

CENTRE FOR EDUCARE AND RESEARCH CHARITABLE TRUST,THIRUVALLUR vs. ACIT,CIRCLE-1,, NAGERCOIL

Appeal of the assessee stands allowed

ITA 2055/CHNY/2024[2017-18]Status: DisposedITAT Chennai04 Nov 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.2055/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) Centre For Educare & Research Vs. The Assistant Commissioner Of Charitable Trust, Income Tax, 16-1, Avvai Farm Lane, Circle-1, Thiruvattar 629 177, Nagercoil. Kanyakumari.

For Appellant: Shri.N. Arjun Raj, AdvocateFor Respondent: Shri. Ashwin D. Gowda, IRS, Addl. CIT
Section 142Section 143(3)Section 68

Charitable Trust, Income Tax, 16-1, Avvai Farm Lane, Circle-1, Thiruvattar 629 177, Nagercoil. Kanyakumari. [PAN: AABTC 3968L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri.N. Arjun Raj, Advocate ""यथ" क" ओर से /Respondent by : Shri. Ashwin D. Gowda, IRS, Addl. CIT. सुनवाई क" तार"ख/Date of Hearing : 23.10.2024 घोषणा क" तार"ख /Date

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. J VIVEK, THIRUVARUR

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

ITA 1778/CHNY/2024[2016-17]Status: DisposedITAT Chennai26 Feb 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1778/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Deputy Commissioner Of Vs. J. Vivek, Income Tax, No. 32/1, Mannai Nagar, Mannargudi, Central Circle 2(4), Thiruvarur 614 001. Chennai. [Pan:Aqqpv7997M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sundar Rajan, Cit ""थ" की ओर से/Respondent By : Ms. S. Jecintha, Advocate सुनवाई की तारीख/ Date Of Hearing : 12.02.2025 घोषणा की तारीख /Date Of Pronouncement : 26.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri S. Sundar Rajan, CITFor Respondent: Ms. S. Jecintha, Advocate
Section 132Section 132(4)Section 132ASection 143(3)Section 153ASection 154Section 68Section 69A

trust me, am not testing your patience brother, i 6 I.T.A. No.1778/Chny/24 know i paid Interest only till this march 2017 after that nothing I have done, (from 2016 may till 2017 march) I paid interest rupees 33 L, for 11 months (3*11=33) in this one month I didn't pay because the same was adjust in your

SR TRUST,MADURAI vs. PCIT(CENTRAL), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 213/CHNY/2022[2017-18]Status: DisposedITAT Chennai04 Nov 2022AY 2017-18

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

For Respondent: Mr. AR.V.Sreenivasan
Section 12ASection 132Section 143(3)Section 144Section 263

charitable trust registered u/s.12AA of the Act, is running a hospital in the name of Meenakshi Mission Hospital and Research Centre, in Madurai. A search action u/s.132 of the Act was carried out in the chamber of Dr.S.Gurushankar in Meenakshi Mission Hospital, Madurai. The assessee had filed return of income for the AY 2017-18 on 11.10.2017 admitting ‘nil’ total