THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

The appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

b) To evolve and implement educational, cultural, economic and e and implement educational, cultural, economic and e and implement educational, cultural, economic and health-oriented programs for the underprivileged and weaker sections oriented programs for the underprivileged and weaker sections oriented programs for the underprivileged and weaker sections of the Society including women, youth, handicapped, working children of the Society

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

The appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

b) To evolve and implement educational, cultural, economic and e and implement educational, cultural, economic and e and implement educational, cultural, economic and health-oriented programs for the underprivileged and weaker sections oriented programs for the underprivileged and weaker sections oriented programs for the underprivileged and weaker sections of the Society including women, youth, handicapped, working children of the Society

M/S J SIKILE FOUNDATION,CHENNAI vs. DCIT, EXEMPTION-III, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.83/Chny/2022 िनधा"रणवष"/Assessment Year: 2011-12 V. M/S.J Sikile Foundation, The Dcit, Plot No.1025, Street No.44, Exemption-Iii, Tvs Colony, Anna Nagar West Extn., Chennai. Chennai-600 101. [Pan: Aaats 1630 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

13 of any part of the property of a public charitable trust has been put to non-charitable purpose or for the benefit of trustee or a person who has made substantial contribution to the trust, then the charitable trust is not eligible to avail exemption u/s 11 or 12. The fact that assessee has been advancing money

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

In the result, Cross Objections filed by the assessee are partly

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

Charitable Trust :: 10 :: by utilising the above machinery. Therefore, after taken into account all the above aspects, it has been decided that 37.5% of the total fees receipts of the company after reducing the fees already transferred to the assessee trust has to be treated as compensation u/s 13(1)(c) r.w.s. 13(2)(b

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

1) - Nothing contained in Section l1 [or Section 12] shall operate so as to exclude from the total income of the previous year of the person in receipt thereof – xxx xxx xxx (c) in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof- (i) if such trust or institution

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

1) - Nothing contained in Section l1 [or Section 12] shall operate so as to exclude from the total income of the previous year of the person in receipt thereof – xxx xxx xxx (c) in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof- (i) if such trust or institution

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

1) - Nothing contained in Section l1 [or Section 12] shall operate so as to exclude from the total income of the previous year of the person in receipt thereof – xxx xxx xxx (c) in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof- (i) if such trust or institution

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

1) - Nothing contained in Section l1 [or Section 12] shall operate so as to exclude from the total income of the previous year of the person in receipt thereof – xxx xxx xxx (c) in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof- (i) if such trust or institution

ACIT, EXEMPTIONS, COIMBATORE vs. MAHENDRA EDUCATIONAL TRUST, MANAKKAL

In the result, appeal filed by the Revenue is dismissed and cross objection filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 125 & 126/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co Nos.: 18 & 19/Chny/2019 (In Ita Nos.125 & 126/Chny/2019) िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri N.V. Balaji, Advocate राज" की ओर से /Revenue By : Shri G. Chandrababu, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 28.01.2021 घोषणा क" तार"ख/Date Of Pronouncement : 11.02.2021

charitable trust, which is having common objects cannot be considered as benefits allowed to an interested person in contravention of section 13(1)(c) of the Act. As regards, amount paid to M/s. Mahaajay Spinners India Pvt. Ltd., a company in which the Chairman Shri M.G. Bharathkumar and his son Shri B

ACIT, EXEMPTIONS, COIMBATORE vs. MAHENDRA EDUCATIONAL TRUST, MANAKKAL

In the result, appeal filed by the Revenue is dismissed and cross objection filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 125 & 126/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co Nos.: 18 & 19/Chny/2019 (In Ita Nos.125 & 126/Chny/2019) िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri N.V. Balaji, Advocate राज" की ओर से /Revenue By : Shri G. Chandrababu, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 28.01.2021 घोषणा क" तार"ख/Date Of Pronouncement : 11.02.2021

charitable trust, which is having common objects cannot be considered as benefits allowed to an interested person in contravention of section 13(1)(c) of the Act. As regards, amount paid to M/s. Mahaajay Spinners India Pvt. Ltd., a company in which the Chairman Shri M.G. Bharathkumar and his son Shri B

ST. FRANCIS EDUCATIONAL TRUST,,CHENNAI vs. ITO, EXEMPTION WARD-2,, CHENNAI

In the result, the appeal filed by assessee in ITA No

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy

1)(c) and the consequent rejection of exemption under Section 11 does not arise. 2. The Learned Commissioner of Income Tax (Appeals) has failed to consider the factual submission made by the Appellant that "the land having been acquired totally out of funds of the trust, it is trust property only although registered in the name of the trustee". While

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. EVERWIN EDUCATIONAL AND CHARITABLE TRUST, KOLATHUR, CHENNAI

In the result, appeal filed by the Revenue is dismissed

Charitable Trust. Encumbrance Certificate (EC) &\nProperty tax was also paid in the trust name and school name. By this\nrectification deed, the entire property is deemed to have been\npurchased and owned right from inception by the Educational Trust and\nnot any individuals. Hence provisions of sec 13(1)(c) will not apply to\nthese purchases.\nIn view

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]

B. Ramani, one of the trustees, there was no receipt of interest and Section 13(1) (c) of the Act stood attracted. (ii) For the acquisition of property of Smt. S. Preetha, daughter- in-law of the Managing Trustee, on money was paid out of cash drawings made by Shri. Prakash, Finance Officer from assessee’s trust. (iii) Though Shri

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]

B. Ramani, one of the trustees, there was no receipt of interest and Section 13(1) (c) of the Act stood attracted. (ii) For the acquisition of property of Smt. S. Preetha, daughter- in-law of the Managing Trustee, on money was paid out of cash drawings made by Shri. Prakash, Finance Officer from assessee’s trust. (iii) Though Shri

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]

B. Ramani, one of the trustees, there was no receipt of interest and Section 13(1) (c) of the Act stood attracted. (ii) For the acquisition of property of Smt. S. Preetha, daughter- in-law of the Managing Trustee, on money was paid out of cash drawings made by Shri. Prakash, Finance Officer from assessee’s trust. (iii) Though Shri

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]

B. Ramani, one of the trustees, there was no receipt of interest and Section 13(1) (c) of the Act stood attracted. (ii) For the acquisition of property of Smt. S. Preetha, daughter- in-law of the Managing Trustee, on money was paid out of cash drawings made by Shri. Prakash, Finance Officer from assessee’s trust. (iii) Though Shri

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

charitable activity in the name &\nstyle of Seva Scan at Kakkan Street Shenoy Nagar, Madurai. A survey u/s.\n133A was conducted on 22-01-2018 in the premises of the Trust and it has\nbeen found during survey that the assessee trust violated the provision of\nsection 13(1)(c) of the Act. As per reason for re-opening

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE, CHENNAI, INCOME TAX DEPARTMENT vs. THE INDIAN INSTITUTE OF ENGINEERING TECHNOLOGY, CHENNAI

In the result the appeal of the Revenue dismissed

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.679/Chny/2024 िनधा;रण वष; /Assessment Year: 2012-13 The Dy. Commissioner Of The Indian Institute Of Engineering Income Tax, Vs. Technology, Exemptions Circle, 363, Arcot Road, Kodambakkam, Chennai. Chennai – 600 024. [Pan: Aaatt 2768C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथH की ओर से/ Assessee By : Shri R. Vijayaraghavan, Advocate JkथH की ओर से /Revenue By : Shri N. Sanjay Gandhi, Jcit सुनवाई की तारीख/Date Of Hearing : 11.06.2024 घोषणा की तारीख /Date Of Pronouncement : 30.08.2024 आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Revenue Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), (Nfac), Delhi [Hereinafter “Cit(A)] In Din & Order No.Itba/Nfac/S/250/2023- 24/1059500064(1), Dated 09.01.2024. The Assessment Was Framed By The Assessing Officer For The Assessment Year 2012-13 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Vide Order Dated 20.03.2015. :- 2 -: 2. There Is A Delay Of 06 Days In Filing The Appeal By The Revenue.

section 13(1)c) of the Act.” 4. Facts of the case: The assessee is a registered public charitable trust, registered U/s.12AA of the Act, vide DIT(E) No.2(41)/91-92 dated 29/06/1993. The assessee trust is created to establish institutions for studies and research for the advancement of knowledge, skill, training and education for every kind including technology, engineering

DCIT, CHENNAI vs. M/S. VELS INSTITUTE OF SCIENCE & ADVANCED STUDIES, CHENNAI

In the result, appeals filed by the revenue for assessment

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.3547 To 3550/Chny/2018 ("नधा"रणवष" / Assessment Years: 2012-13 To 2015-16) Deputy Commissioner Of Income Tax Vs M/S. Vels Institute Of Science, (Exemptions), Chennai Circle Technology & Advanced Chennai-600 034. Studies, 521/2, Anna Salai, Nandanam, Chennai-600 035. Pan: Aaatv 9804F (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable activities by imparting education. The assessment for assessment year 2012-13 & 2013-14 has been completed u/s.143(3) of the Income Tax Act, 1961, on 30.03.2015 and 31.03.2016 respectively, where the Assessing Officer has denied exemption claimed by the assessee u/s.11 of the Income Tax Act, 1961, on the ground that there is violation referred to u/s. 13(1