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

Charitable Trust (supra), we hold the activity of sale of uniforms, textbooks, etc. and the excess of income over expenditure arising thereon which are disclosed in Form-10A are incidental to the attainment of objects of the assessee. Therefore, the assessee is entitled to the benefit of section

M/S INNOVTIVE MICROFINANCE FOR POVERTY ALLEVIATION,CHENNAI vs. DCIT(EXEMPTIONS),CHENNAI CIRCLE, CHENNAI

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

Bench: Shri Mahavir Singhand Shri Jagadish

trust. The facts and circumstances show that the assessee is carrying out its charitable activities and the surplus funds are used for charitable purposes. So, the CIT (A) was justified in holding that the assessee is engaged in charitable activities and qualify for exemption under section 11." (B) Further, the ld. A.R. relied on the decision of the Delhi Bench

PROTECT AND RESCUE ANIMALS IN NEED INITIATIVE (PRANI),CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1151/Chny/2025 Assessment Years: - Protect & Rescue Animals In Need Commissioner Of Income Tax Initiative (Prani), (Exemptions), No.10, Door No.5, Bnb Flats, Chennai. 6Th Avenue, Ashok Nagar, Chennai- 600 083. [Pan: Aaftp0832N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri M.Viswanathan, C.A. प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 08.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

charitable institutions. Due to change in law, a new clause (ac) has been inserted in sub-section (1) of section 12A w.e.f. 01.04.2021 which states that notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income who wants to claim benefit of section 11 & 12 is to made an application in the prescribed form 10A

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

Charitable Trust (supra), we hold the\nactivity of sale of uniforms, textbooks, etc. and the excess of income over\nexpenditure arising thereon which are disclosed in Form-10A are\nincidental to the attainment of objects of the assessee. Therefore, the\nassessee is entitled to the benefit of section

SOCIETY FOR COMMUNITY ORGANISATION AND PEOPLES EDUCATION (SCOPE),TIRUCHIRAPPALLI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1127/Chny/2025 Assessment Years: - Society For Community Organization Commissioner Of Income Tax & Peoples Education (Scope), (Exemptions), No.17, 16Th Cross, Ahmed Colony, Chennai. Ramalinga Nagar, Tiruchirappalli, Tamil Nadu- 620 003. [Pan: Aaets3488C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri N.Arjun Raj, Advocate, प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 07.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

charitable institutions. Due to change in law, a new clause (ac) has been inserted in sub-section (1) of section 12A w.e.f. 01.04.2021 which states that notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income who wants to claim benefit of section 11 & 12 is to made an application in the prescribed form 10A

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

Charitable Trust (supra), we hold the\nactivity of sale of uniforms, textbooks, etc. and the excess of income over\nexpenditure arising thereon which are disclosed in Form-10A are\nincidental to the attainment of objects of the assessee. Therefore, the\nassessee is entitled to the benefit of section

ALAMELU MEMORIAL CHARITABLE TRUST,THIRUVALLUR vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.814/Chny/2025 Alamelu Memorial Charitable Trust, Vs. The Commissioner Of Income Tax No. 46, 2Nd Street, Sp Munusamy [Exemptions], Nagar, Gnt Road, Thervazhi, Chennai. Gummidipoondi, Thiruvallur 601 201. [Pan:Aaita6393E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Vishva Padmanabhan, C.A. ""थ" की ओर से/Respondent By : Shri G. Nandha Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 04.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.03.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai In Rejecting The Application Filed In Form 10Ab Under Clause (Iii) Of First Proviso To Section 80G(5) Of The Income Tax Act, 1961 [“Act” In Short].

charitable institutions. Due to change in law, a new clause (ac) has been inserted in sub-section (1) of section 12A w.e.f. 01.04.2021 which states that notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income who wants to claim benefit of section 11 & 12 is to made an application in the prescribed form 10A

M/S. INNOVATIVE MICRFINANCE FOR POVERTY ALLEVIATION & COMMUNITY TRANSFORMATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal of the assessee is dismissed

trust. The\nfacts and circumstances show that the assessee is carrying out its charitable\nactivities and the surplus funds are used for charitable purposes. So, the CIT (A)\nwas justified in holding that the assessee is engaged in charitable activities and\nqualify for exemption under section 11.\"\n(B) Further, the Id. A.R. relied on the decision of the Delhi

ARULMIGU ATHI KARUMAPURAM SELLANDIAMMAN KUDIPPAATTUKARARKAL SEVA TRUST,NAMAKKAL vs. CIT (EXEMPTIONS), CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.705/Chny/2018 Arulmigu Aathi Karumapuram The Commissioner Of Sellandiamman Kudipaattukarakal Vs. Income Tax (Exemptions), Seva Trust, C/O Shri N. Chennai – 600 034. Subramaniyan, Advocate, 478, New Addl. Law Chambers, High Court Campus, Chennai 600 104. [Pan: Aafta7759M] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri N. Subrmaniyan, Advocate : ""थ" की ओर से/Respondent By Shri M. Rajan, Cit : सुनवाई की तारीख/ Date Of Hearing 07.03.2023 : घोषणा की तारीख /Date Of Pronouncement : 10.05.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Chennai Dated 29.12.2017 Passed Under Section 12Aa Of The Income Tax Act, 1961 [“Act” In Short]. The Grounds Raised By The Assessee Are As Under: A. That The Order Of The Learned Cit(E) Is Erroneous In Law & Is Against The Principles Of Natural Justice. B. The Learned Cit(E) Erred In Not Considering The Grounds Of Appeal, Written Submissions & The Decisions In Proper Perspective. C. The Learned Cit (E) Committed Grave Errors In Not Taking Into Consideration That The Appellant Is Nothing But An Association Of Persons In The Eye Of Law

10A for registration under section 12AA of the Act on 20.06.2017. The objects of the assessee trust are reproduced as under: “3 OBJECTIVES OF THE TRUST: (a) To maintain, manage and carry out all rituals to the “ARULMIGHU AATHI KARUMAPURAM SELLANDIAMMAN DEITY and other deities situated in Karumapuram village as per customary practice. (b) To maintain, protect, manage and develop

SHRI SAKTHI GANAPATHI TRUST,CHENNAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),, CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Manjunatha.G

charitable trust should apply for registration under section 12AB of the Act and the said provision was inserted with effect from 01.04.2021 and the application had to be made on or before 30.06.2021. Similar requirement was inserted in clause (i) of first proviso to section 80G(5) of the Act in respect of registration under section

SHRI SAKTHI GANAPATHI TRUST,CHENNAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),, CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Manjunatha.G

charitable trust should apply for registration under section 12AB of the Act and the said provision was inserted with effect from 01.04.2021 and the application had to be made on or before 30.06.2021. Similar requirement was inserted in clause (i) of first proviso to section 80G(5) of the Act in respect of registration under section

ARUDHRA CHARITABLE TRUST,CHENNAI vs. CIT,(EXEMPTIONS,)CHENNAI, CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Manjunatha.G

charitable trust should apply for registration under section 12AB of the Act and the said provision was inserted with effect from 01.04.2021 and the application had to be made on or before 30.06.2021. Similar requirement was inserted in clause (i) of first proviso to section 80G(5) of the Act in respect of registration under section

LTCL PALANIAPPA CHRITIES TRUST ,CHENNAI vs. COMMISSIONER OF INCOME TAX, CHENNAI, CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Manjunatha.G

charitable trust should apply for registration under section 12AB of the Act and the said provision was inserted with effect from 01.04.2021 and the application had to be made on or before 30.06.2021. Similar requirement was inserted in clause (i) of first proviso to section 80G(5) of the Act in respect of registration under section

LTCL PALANIAPPA CHRITIES TRUST ,CHENNAI vs. COMMISSIONER OF INCOME TAX, CHENNAI, CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Manjunatha.G

charitable trust should apply for registration under section 12AB of the Act and the said provision was inserted with effect from 01.04.2021 and the application had to be made on or before 30.06.2021. Similar requirement was inserted in clause (i) of first proviso to section 80G(5) of the Act in respect of registration under section

ARUDHRA CHARITABLE TRUST,CHENNAI vs. CIT,(EXEMPTIONS,)CHENNAI, CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Manjunatha.G

charitable trust should apply for registration under section 12AB of the Act and the said provision was inserted with effect from 01.04.2021 and the application had to be made on or before 30.06.2021. Similar requirement was inserted in clause (i) of first proviso to section 80G(5) of the Act in respect of registration under section

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

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

10A of the Act. In such circumstances, we find no reason to uphold the finding of the lower authorities that predominant activity of the assessee was not charity. 12. Coming to the application of proviso to Section 2(15) of the Act, said Section is reproduced hereunder:- 2(15) "charitable purpose" includes relief of the poor, education, medical relief

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

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

10A of the Act. In such circumstances, we find no reason to uphold the finding of the lower authorities that predominant activity of the assessee was not charity. 12. Coming to the application of proviso to Section 2(15) of the Act, said Section is reproduced hereunder:- 2(15) "charitable purpose" includes relief of the poor, education, medical relief

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

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

10A of the Act. In such circumstances, we find no reason to uphold the finding of the lower authorities that predominant activity of the assessee was not charity. 12. Coming to the application of proviso to Section 2(15) of the Act, said Section is reproduced hereunder:- 2(15) "charitable purpose" includes relief of the poor, education, medical relief