ST.JOSEPH'S INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’S Institute Of Science & Vs. The Principal Commissioner Of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [Pan: Aahts 9943B] आयकरअपील सं./ Ita No.1620 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) St. Joseph’S Educational Trust, Vs The Principal Commissioner Of Income No.56C, Old Mahabalipuram Road, Tax, Sholinganallur, Chennai 600 119. Central, Chennai -1 [Pan: Aamts 3888G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit.

charitable Trust. However, after considering the submissions made by the assessee, the PCIT passed the order u/s 263 of the Act on the same day 31.03.2024 holding that the order passed by the Ld. AO is erroneous and prejudicial claim of exemption under section 11 of the Act. 3. Being aggrieved by the order of the ld. PCIT dated

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

131 dated 08.11.2018, the company M/s Dhevaki Diagnostic Pvt.\nLtd. had submitted the details of total fee receipts made by the company by\nway of utilisation of CT scan, MRI scan and Ultra sound machine, Amount of CT\nscan fees transferred to D.N. Public Charitable Trust and CT Scan, MRI Scan &\nUSC fees shown by the company

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

trust deed, amendment deed, audited books of account for FY 2013-14 (AY 2014-15) were furnished vide Annexure I and soft copy respectively in response to the question Nos. 1 & 5 of the questionnaire issued under section 142(1) of the Act. Further, it is noted that the assessee replied that no assets acquired during the year under consideration

ST.JOSEPH'S INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

charitable Trust. However, after considering the submissions made by the\nassessee, the PCIT passed the order u/s 263 of the Act on the same day\n31.03.2024 holding that the order passed by the Ld. AO is erroneous and prejudicial\nto the interests of the revenue and set aside the order with a direction to deny the\nclaim of exemption under

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

131 dated 08.11.2018, the company M/s Dhevaki Diagnostic Pvt.\nLtd. had submitted the details of total fee receipts made by the company by\nway of utilisation of CT scan, MRI scan and Ultra sound machine, Amount of CT\nscan fees transferred to D.N. Public Charitable Trust and CT Scan, MRI Scan &\nUSC fees shown by the company

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

Trust v. ITO (supra) has no application. Thus, for AY\n2014-15, end of assessment year is 31.03.2015, since we held that there\nwas no failure on the part of the assessee to disclose fully and truly, the\nnotice dated 31.03.2015 issued by the Assessing Officer under section\n148 of the Act after the expiry of four years

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

Trust v. ITO (supra) has no application. Thus, for AY\n2014-15, end of assessment year is 31.03.2015, since we held that there\nwas no failure on the part of the assessee to disclose fully and truly, the\nnotice dated 31.03.2015 issued by the Assessing Officer under section\n148 of the Act after the expiry of four years

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable purposes. The trustees are noted to have collectively ted to have collectively acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was transferred to the Trust for a value

P. NALLUSAMY,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable purposes. The trustees are noted to have collectively ted to have collectively acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was transferred to the Trust for a value

S. ARAVIND,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable purposes. The trustees are noted to have collectively ted to have collectively acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was transferred to the Trust for a value

M. NATESAN,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable purposes. The trustees are noted to have collectively ted to have collectively acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was transferred to the Trust for a value

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable purposes. The trustees are noted to have collectively ted to have collectively acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was transferred to the Trust for a value

K. KATHIRVEL,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable purposes. The trustees are noted to have collectively ted to have collectively acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was transferred to the Trust for a value

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable purposes. The trustees are noted to have collectively ted to have collectively acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was transferred to the Trust for a value

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable purposes. The trustees are noted to have collectively ted to have collectively acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was transferred to the Trust for a value

K. BASKAR,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable purposes. The trustees are noted to have collectively ted to have collectively acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was transferred to the Trust for a value

P. KARUNANITHI,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable purposes. The trustees are noted to have collectively ted to have collectively acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was transferred to the Trust for a value

K. SADASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable purposes. The trustees are noted to have collectively ted to have collectively acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was acquired land of 17.99 acres out of which land of 5.02 acres was transferred to the Trust for a value