SIR CV RAMAN EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, both the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

12A(1)(ac)(iii) suffered from fundamental infirmity. If the activities of a charitable trust are yet to ITA Nos.2940 & 2941/Chny/2025 (AY 2025-26) Sir CV Raman Educational & Charitable Trust :: 9 :: commence, it cannot be straight away alleged that the activities are not genuine. So long as the proposed activities of the assessee trust to achieve its objects are found

SIR CV RAMAN EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, both the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

12A(1)(ac)(iii) suffered from fundamental infirmity. If the activities of a charitable trust are yet to ITA Nos.2940 & 2941/Chny/2025 (AY 2025-26) Sir CV Raman Educational & Charitable Trust :: 9 :: commence, it cannot be straight away alleged that the activities are not genuine. So long as the proposed activities of the assessee trust to achieve its objects are found

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 or religious purpose. This means, for any assessee, including trust or institution voluntary contribution is income. The provisions of section 11, 12A & 12AA, deals with taxation of trust or institution. The income of any trust or institution is exempt from tax with certain conditions. The provisions of section 11(1)(d) of the Act excludes voluntary contributions received

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 or religious purpose. This means, for any assessee, including trust or institution voluntary contribution is income. The provisions of section 11, 12A & 12AA, deals with taxation of trust or institution. The income of any trust or institution is exempt from tax with certain conditions. The provisions of section 11(1)(d) of the Act excludes voluntary contributions received

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 or religious purpose. This means, for any assessee, including trust or institution voluntary contribution is income. The provisions of section 11, 12A & 12AA, deals with taxation of trust or institution. The income of any trust or institution is exempt from tax with certain conditions. The provisions of section 11(1)(d) of the Act excludes voluntary contributions received

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 or religious purpose. This means, for any assessee, including trust or institution voluntary contribution is income. The provisions of section 11, 12A & 12AA, deals with taxation of trust or institution. The income of any trust or institution is exempt from tax with certain conditions. The provisions of section 11(1)(d) of the Act excludes voluntary contributions received

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 or religious purpose. This means, for any assessee, including trust or institution voluntary contribution is income. The provisions of section 11, 12A & 12AA, deals with taxation of trust or institution. The income of any trust or institution is exempt from tax with certain conditions. The provisions of section 11(1)(d) of the Act excludes voluntary contributions received

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 or religious purpose. This means, for any assessee, including trust or institution voluntary contribution is income. The provisions of section 11, 12A & 12AA, deals with taxation of trust or institution. The income of any trust or institution is exempt from tax with certain conditions. The provisions of section 11(1)(d) of the Act excludes voluntary contributions received

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 or religious purpose. This means, for any assessee, including trust or institution voluntary contribution is income. The provisions of section 11, 12A & 12AA, deals with taxation of trust or institution. The income of any trust or institution is exempt from tax with certain conditions. The provisions of section 11(1)(d) of the Act excludes voluntary contributions received

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 or religious purpose. This means, for any assessee, including trust or institution voluntary contribution is income. The provisions of section 11, 12A & 12AA, deals with taxation of trust or institution. The income of any trust or institution is exempt from tax with certain conditions. The provisions of section 11(1)(d) of the Act excludes voluntary contributions received

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 or religious purpose. This means, for any assessee, including trust or institution voluntary contribution is income. The provisions of section 11, 12A & 12AA, deals with taxation of trust or institution. The income of any trust or institution is exempt from tax with certain conditions. The provisions of section 11(1)(d) of the Act excludes voluntary contributions received

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

KAAKKUM KARANGAL,CHENNAI vs. ITO, EXEMPTIONS WARD -3, CHENNAI, 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.1561/Chny/2023 िनधा"रण वष"/Assessment Year: - V. Kaakkum Karangal, The Income Tax Officer, Old No.11, New No.47, Exemption Ward-3, East Mada Street, Chennai. Thiruvanmiyur, Chennai – 600 041. [Pan: Aaatk 5406 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

aa)…. (ab)…. (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,— (i) where the trust or institution is registered under section 12A [as it stood immediately before its amendment

M/S. SUSILA EDUCATIONAL TRUST,,VILLUPURAM vs. ITO (EXEMPTIONS), WARD-1,, CHENNAI

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

aa), the following clause shall be\ninserted, namely:\n\"(ab)", the person in receipt of the income has made an application for\nregistration of the trust or institution, in a case where a trust or an\ninstitution has been granted registration under section 12AA or has\nobtained registration at any time under section 12A [as it stood before its\namendment

ARREDS TRUST,,KARUR vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1665/Chny/2024 Vs. Cit(Exemption), Arreds Trust 5, Kattalai Post, Krisnarayapuram, Chennai. Karur-639 108. [Pan: Aabta-3865-G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

aa)…. (ab)…. (ac) notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income has made an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution,— (i) where the trust or institution is registered under section 12A [as it stood immediately before its amendment