JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

10 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 clause (cc) of sub-section (3) of section 13 of the Act. Further, two persons were entrusted with the task of vital management and administrative function and hence, definitely fall within the term of ‘manager’ and hence, they fall within the term ‘managers’ by whatever name called in terms of section

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

10 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 clause (cc) of sub-section (3) of section 13 of the Act. Further, two persons were entrusted with the task of vital management and administrative function and hence, definitely fall within the term of ‘manager’ and hence, they fall within the term ‘managers’ by whatever name called in terms of section

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

10 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 clause (cc) of sub-section (3) of section 13 of the Act. Further, two persons were entrusted with the task of vital management and administrative function and hence, definitely fall within the term of ‘manager’ and hence, they fall within the term ‘managers’ by whatever name called in terms of section

M/S JAYA EDUCATIONAL TRUST,THIRUVALLUR vs. DCIT, CC1(2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

10 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 clause (cc) of sub-section (3) of section 13 of the Act. Further, two persons were entrusted with the task of vital management and administrative function and hence, definitely fall within the term of ‘manager’ and hence, they fall within the term ‘managers’ by whatever name called in terms of section

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

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 book. We note that against question No. 13 of the questionnaire relating

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

230/- which has been transferred to the\nassessee Trust at Page No.233 of the Paper Book reveals monthly wise\nbreakup of the fees collection for AY 2014-15. Likewise, we note that for\nAY 2016-17, CT scan fees collected was to the tune of ₹ 35,64,850/-\nwhich was transferred to the assessee Trust [at Page No.235

V S K CHARITABLE AND EDUCATIONAL TRUST,PUDUKKOTTAI vs. INCOME TAX OFFICER, PUDUKKOTTAI

In the result, the 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.1006/Chny/2025 ननिाारण वर्ा/Assessment Year: 2024-25 V. V.S.K.Charitable & Educational Income Tax Officer, Ward-1, Trust, Pudukkottai. No.7/66, Vasantha Illam,Mullainagar, Thirumayam Po, Thirumayam Taluk, Pudukkottai, Tamil Nadu-622 507. [Pan: Aactv1459L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.V.Alagappan, C.A. प्रत्यर्थी की ओर से /Respondent By : Ms.R.Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 31.07.2025 : घोर्णाकीतारीख /Date Of Pronouncement 28.10.2025

Charitable & Educational Trust educational institutions. Assessee while filing the return of income for the Financial Year 2023-24 (AY 2024-25), the assessee inadvertently selected the incorrect section for claiming exemption. Assessee opted for Section 11 instead of Section (23C)(iiid) of the Act. While processing the return, the CPC disallowed the exemtion claimed u/s11, resulting in a tax demand

VELLORE INSTITUTE OF TECHNOLOGY,VELLORE vs. DCIT, CC IV(1), CHENNAI

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

Charitable Public Trust (Mad) reported in 374 ITR 274, the Hon'ble Madras High Court held as follows:- "Held, dismissing the appeal, (i) that the Commissioner (Appeals) and the Tribunal had come to the conclusion that the donations received did not partake of the character of capitation fee. There was no element of involuntary nature in the donations. A specific

VELLORE INSTITUTE OF TECHNOLOGY,VELLORE vs. DCIT, CC IV(1), CHENNAI

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

Charitable Public Trust (Mad) reported in 374 ITR 274, the Hon'ble Madras High Court held as follows:- "Held, dismissing the appeal, (i) that the Commissioner (Appeals) and the Tribunal had come to the conclusion that the donations received did not partake of the character of capitation fee. There was no element of involuntary nature in the donations. A specific

DCIT, CENTRAL CIRCLE 1(1), CHENNAI vs. VELLORE INSTITUTE OF TECHNOLOGY, VELLORE

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

Charitable Public Trust (Mad) reported in 374 ITR 274, the Hon'ble Madras High Court held as follows:- "Held, dismissing the appeal, (i) that the Commissioner (Appeals) and the Tribunal had come to the conclusion that the donations received did not partake of the character of capitation fee. There was no element of involuntary nature in the donations. A specific

DCIT, CENTRAL CIRCLE 1(1), CHENNAI vs. VELLORE INSTITUTE OF TECHNOLOGY, VELLORE

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

Charitable Public Trust (Mad) reported in 374 ITR 274, the Hon'ble Madras High Court held as follows:- "Held, dismissing the appeal, (i) that the Commissioner (Appeals) and the Tribunal had come to the conclusion that the donations received did not partake of the character of capitation fee. There was no element of involuntary nature in the donations. A specific

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

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 book. We note that against question No. 13 of the\nquestionnaire relating

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

In the result, appeals filed by the Revenue are dismissed\nand Cross Objections filed by the assessee are partly allowed

230/- which has been transferred to the\nassessee Trust at Page No.233 of the Paper Book reveals monthly wise\nbreakup of the fees collection for AY 2014-15. Likewise, we note that for\nAY 2016-17, CT scan fees collected was to the tune of ₹ 35,64,850/-\nwhich was transferred to the assessee Trust [at Page No.235

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

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 book. We note that against question No. 13 of the\nquestionnaire relating

DCIT, EXEMPTIONS, CHENNAI vs. SRI RENGAMBAL EDUCATIONAL TRUST, THIRUVANNAMALAI

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

Bench: Shri Inturi Rama Rao & Shri Duvvuru R.L. Reddyआयकर अपील सं./I.T.A. No. 394/Chny/2019 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner Of M/S. Sri Renugambal Educational Trust, Income Tax (Exemptions-Iii), Chennai Vs. I.C.C. Road, Ettivadi, Polur Taluk, Circle, Aayakar Bhavan, Annexe Thiruvannamalai 606 907. Building, Iii Floor, 121, M.G. Road, Nungambakkam, Chennai 600 034. [Pan:Aaets9713L] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri A. Soundararajan, Addl. Cit ""थ" की ओर से/Respondent By : None सुनवाई की तारीख/ Date Of Hearing : 14.10.2019 घोषणा की तारीख /Date Of Pronouncement : 29.11.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2018 Relevant To The Assessment Year 2011-12. The Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Erroneously Allowed The Exemption Under Section 11 Of The Income Tax Act, 1961 [“ Act” In Short].

Charitable Institutions [2014] 363 ITR 230 (Kar.) and in the case of CIT v. Working Women Forum [2014] 363 ITR 353 (Mad.). We have gone through the case law relied on by the Department in the grounds of appeal and find that in the case of DDIT v. Paramasiva Naidu Muthuvel Raj Education Trust (supra), it is clear cut case

KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

230 8 Submission dated March 21, 2023, filed with the AO in response 233 to the show cause notice ("SCN") dated March 18, 2023 issued by the Ld. AO 8.1 SCN dated March 18, 2023, issued by the Id. AO 238 8.2 Letter of award issued by Rail Vikas Nigam Ltd. ("RVNL") 239 to the Appellant Letter of award issued

SREE RAGHAVENDRA EDUCATIONAL SOCIETY,CHENNAI vs. ITO (EXEMPTIONS) WARD 1, CHENNAI

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

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 834 & 835/Chny/2024 िनधा"रण वष" / Assessment Years: 2011-12 & 2015-16

charitable objects. The assessee society is also registered under section 12AA of the Income Tax Act 1961, vide order of Director of Income Tax (Exemptions), Chennai - 600034, No:DIT(E) No.2(59)/98-99 dated 15.06.1998. The primary Object of the Society is for the purpose of education and the Society operates the following schools: A) Ashram Matriculation Higher Secondary School

SREE RAGHAVENDRA EDUCATIONAL SOCIETY,CHENNAI vs. ITO (EXEMPTIONS) WARD 4, CHENNAI

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

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 834 & 835/Chny/2024 िनधा"रण वष" / Assessment Years: 2011-12 & 2015-16

charitable objects. The assessee society is also registered under section 12AA of the Income Tax Act 1961, vide order of Director of Income Tax (Exemptions), Chennai - 600034, No:DIT(E) No.2(59)/98-99 dated 15.06.1998. The primary Object of the Society is for the purpose of education and the Society operates the following schools: A) Ashram Matriculation Higher Secondary School