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

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

Charitable Trust :: 2 :: 2. The assessee has, more or less, raised common grounds of appeal for both the assessment years. Therefore, for the sake of brevity, grounds of appeal filed for the AY 2013-14, are re-produced as under: 1. For that the order of Commissioner of Income Tax (Appeals) is contrary to law, facts and circumstances

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

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

Charitable Trust :: 2 :: 2. The assessee has, more or less, raised common grounds of appeal for both the assessment years. Therefore, for the sake of brevity, grounds of appeal filed for the AY 2013-14, are re-produced as under: 1. For that the order of Commissioner of Income Tax (Appeals) is contrary to law, facts and circumstances

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

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

Charitable Trust :: 2 :: 2. The assessee has, more or less, raised common grounds of appeal for both the assessment years. Therefore, for the sake of brevity, grounds of appeal filed for the AY 2013-14, are re-produced as under: 1. For that the order of Commissioner of Income Tax (Appeals) is contrary to law, facts and circumstances

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

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

Charitable Trust :: 2 :: 2. The assessee has, more or less, raised common grounds of appeal for both the assessment years. Therefore, for the sake of brevity, grounds of appeal filed for the AY 2013-14, are re-produced as under: 1. For that the order of Commissioner of Income Tax (Appeals) is contrary to law, facts and circumstances

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

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

Charitable Trust :: 2 :: 2. The assessee has, more or less, raised common grounds of appeal for both the assessment years. Therefore, for the sake of brevity, grounds of appeal filed for the AY 2013-14, are re-produced as under: 1. For that the order of Commissioner of Income Tax (Appeals) is contrary to law, facts and circumstances

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

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

Charitable Trust :: 2 :: 2. The assessee has, more or less, raised common grounds of appeal for both the assessment years. Therefore, for the sake of brevity, grounds of appeal filed for the AY 2013-14, are re-produced as under: 1. For that the order of Commissioner of Income Tax (Appeals) is contrary to law, facts and circumstances

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

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

Charitable Trust :: 2 :: 2. The assessee has, more or less, raised common grounds of appeal for both the assessment years. Therefore, for the sake of brevity, grounds of appeal filed for the AY 2013-14, are re-produced as under: 1. For that the order of Commissioner of Income Tax (Appeals) is contrary to law, facts and circumstances

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

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

Charitable Trust :: 2 :: 2. The assessee has, more or less, raised common grounds of appeal for both the assessment years. Therefore, for the sake of brevity, grounds of appeal filed for the AY 2013-14, are re-produced as under: 1. For that the order of Commissioner of Income Tax (Appeals) is contrary to law, facts and circumstances

ST. GEORGE TRUST,CHENNAI vs. CIT (EXEMPTIONS), CHENNAI

In the result, appeal of the assessee is allowed

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)

charitable in nature benefitting the public at large then the institution or trust has to be granted exemption u/s 80G of the Act. In the present case of the assessee, the department has not been able to make out a case through facts that the assessee is substantially a religious trust. That on examination of the facts and circumstances

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

In the result, the appeal stands allowed

charitable and religious trusts\nwill be exempt from tax, if the business activities are incidental to the\nattainment of the objectives of the Trust. However, according to him,\nthese Circulars did not elaborate the term 'incidental', which had to be\nunderstood only from judicial precedence/case-laws.\n21. On the applicability of the ratio of Thanthi Trust and whether the\npetrol outlet

S A A CHARITABLE TRUST,PUDUKKOTTAI vs. CIT(EXEMPTION), CHENNAI

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

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1438/Chny/2023 िनधा"रण वष"/Assessment Year: - V. S A A Charitable Trust, The Cit (Exemption), 3756, South 3Rd Street, Chennai. Pudukkottai, Pudukkottai District-622 001. [Pan: Aadts 9844 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

nature of the activities was by oversight/inadvertent mistake declared as “charitable trust” but in the light of all the objects of the assessee, it admitted that it ought to have filled in Column-3 “charitable-cum- religious”. And that inadvertent error crept in due to the complexities while filling up the application in online portal and requested to condone

NARADA GANA SABHA TRUST,CHENNAI vs. ITO EXEMPTIONS WARD-1,, CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकरअपीलसं./Ita No.463/Chny/2023 िनधा"रणवष"/Assessment Year: 2018-19 Narada Gana Sabha Trust, The Income Tax Officer- V. No.314, T.T.K.Road, (Exemptions), Alwarpet, Ward-1, Chennai-600 018. Chennai. [Pan: Aaatn 0417 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

natural justice and on the ground of want of jurisdiction in view of lack of independent satisfaction on his part to reckon the assessment order as erroneous causing prejudice to the interest of the revenue. 5. The CIT(E)failed to appreciate that conclusion reached in reckoning the appellant trust as not a educational trust was wrong, erroneous, incorrect

SRI PRANNA VENKATACHALAPATHY PERUMAL CHARITABLE TRUST,TIRUCHIRAPPALLI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.1039/Chny/2025 ननिाारण वर्ा/Assessment Year: - V. Sri Prasanna Venkatachalapathy Commissioner Of Income Tax Perumal Charitable Trust, (Exemptions), No.205 C-Block Vignesh Manthralaya Chennai. Srirangam,Tiruchirapalli, Tamil Nadu-620 006. [Pan: Aafts5320Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.S.Sridhar, Advocate, प्रत्यर्थी की ओर से /Respondent By : Mr.Bipin C.N, Cit : सुनवाईकीतारीख/Date Of Hearing 28.07.2025 : घोर्णाकीतारीख /Date Of Pronouncement 30.07.2025

trust deed had pertained to activities which were charitable in nature, thereby vitiating the related findings. 7. The CIT(Exemptions), Chennai failed to appreciate that even in the context of mixed objects, there was no scope or power for him to reject the plea for tax exemption and ought to have appreciated that in the process, the judicial trend

SRINIVASAN CHRITABLE AND EDUCATIONAL TRUST, ,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-2, TRICHY

In the result, appeals filed by the assessee and appeal filed by the

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

Charitable & Educational Trust arising out of the order dated 29.12.2023, 02.01.2024 & 0101.2024 by the Commissioner of Income Tax (A)-19, Chennai, for AYs 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18. 2. At the outset, the Ld.AR of the assessee brought to our notice that there was gross violation of natural justice

SRINIVASAN CHARITABLE AND EDUCATION TRUST,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-2, TRICHY, TRICHY

In the result, appeals filed by the assessee and appeal filed by the

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

Charitable & Educational Trust arising out of the order dated 29.12.2023, 02.01.2024 & 0101.2024 by the Commissioner of Income Tax (A)-19, Chennai, for AYs 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18. 2. At the outset, the Ld.AR of the assessee brought to our notice that there was gross violation of natural justice

SRINIVASAN CHARITABLE AND EDUCATION TRUST,PERAMBALUR vs. ACIT, CENTRAL CIRLCE-2, , TRICHY

In the result, appeals filed by the assessee and appeal filed by the

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

Charitable & Educational Trust arising out of the order dated 29.12.2023, 02.01.2024 & 0101.2024 by the Commissioner of Income Tax (A)-19, Chennai, for AYs 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18. 2. At the outset, the Ld.AR of the assessee brought to our notice that there was gross violation of natural justice

SRINIVASAN CHARITABLE AND EDUCATIONAL TRUST,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-2, , TRICHY

In the result, appeals filed by the assessee and appeal filed by the

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

Charitable & Educational Trust arising out of the order dated 29.12.2023, 02.01.2024 & 0101.2024 by the Commissioner of Income Tax (A)-19, Chennai, for AYs 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18. 2. At the outset, the Ld.AR of the assessee brought to our notice that there was gross violation of natural justice

SRINIVASAN CHARITABLE AND EDUCATIONAL TRUST,PERAMBALUR vs. ACIT, CENTRAL COIRCLE-2, , TRICHY

In the result, appeals filed by the assessee and appeal filed by the

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

Charitable & Educational Trust arising out of the order dated 29.12.2023, 02.01.2024 & 0101.2024 by the Commissioner of Income Tax (A)-19, Chennai, for AYs 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18. 2. At the outset, the Ld.AR of the assessee brought to our notice that there was gross violation of natural justice

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, TRICHY, TRICHY vs. SRINIVASAN CHARITABLE AND EDUCATIONAL TRUST, PERAMBALUR

In the result, appeals filed by the assessee and appeal filed by the

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

Charitable & Educational Trust arising out of the order dated 29.12.2023, 02.01.2024 & 0101.2024 by the Commissioner of Income Tax (A)-19, Chennai, for AYs 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18. 2. At the outset, the Ld.AR of the assessee brought to our notice that there was gross violation of natural justice