ST.JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

In the result, all the appeals filed by the assessees are allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable trust formed on 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012 vide registration dated 26.12.2012. The assessee is noted to be running an Engineering College and has claimed exemption u/s.11 of the Act since its inception. In the year under consideration, i.e. AY 2018-19, the assessee is noted to have filed return of income (RoI) u/s.139(1

DCIT, CC2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

In the result, both the appeals of the Revenue are dismissed and

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

132 of the Act was conducted upon the assessee on 16.12.2021 in the course of which, several incriminating material concerning the unaccounted income generated from real estate business and unaccounted payments made for purchase of lands was found. Before the AO, the assessee vide letter ITA Nos.1251 & 1252/Chny/2025 & CO Nos.43 & 44/Chny/2025 (AYs 2021-22 & 2022-23) Jayapriya Company :: 3 :: dated

DCIT, CEN CIR 2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

In the result, both the appeals of the Revenue are dismissed and

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

132 of the Act was conducted upon the assessee on 16.12.2021 in the course of which, several incriminating material concerning the unaccounted income generated from real estate business and unaccounted payments made for purchase of lands was found. Before the AO, the assessee vide letter ITA Nos.1251 & 1252/Chny/2025 & CO Nos.43 & 44/Chny/2025 (AYs 2021-22 & 2022-23) Jayapriya Company :: 3 :: dated

ST. JOSHEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

charitable trust formed\non 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012\nvide registration dated 26.12.2012. The assessee is noted to be running\nan Engineering College and has claimed exemption u/s.11 of the Act since\nits inception. In the year under consideration, i.e. AY 2018-19, the\nassessee is noted to have filed return of income (RoI) u/s.139(1

ST. JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

charitable trust formed\non 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012\nvide registration dated 26.12.2012. The assessee is noted to be running\nan Engineering College and has claimed exemption u/s.11 of the Act since\nits inception. In the year under consideration, i.e. AY 2018-19, the\nassessee is noted to have filed return of income (RoI) u/s.139(1

ARUNACHALAM SRINIVASAN,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-1 , TRICHY

In the result, appeal filed by the Revenue for AY 2014-15 in ITA

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1527/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 & Cross Objection No.13/Chny/2024 (In Ita No.1527/Chny/2023) िनधा"रण वष"/Assessment Year: 2014-15

Charitable & Educational Trust on 15.02.2018 and the amendment made by Parliament as per Finance Act 2017 w.e.f. 01.04.2017 in the relevant provisions also applies and needs to be also considered. 7. The relevant provisions of section 153A and 153C of the Act are reproduced below: 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY vs. A. SRINIVASAN, PERAMBALUR

In the result, appeal filed by the Revenue for AY 2014-15 in ITA

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1527/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 & Cross Objection No.13/Chny/2024 (In Ita No.1527/Chny/2023) िनधा"रण वष"/Assessment Year: 2014-15

Charitable & Educational Trust on 15.02.2018 and the amendment made by Parliament as per Finance Act 2017 w.e.f. 01.04.2017 in the relevant provisions also applies and needs to be also considered. 7. The relevant provisions of section 153A and 153C of the Act are reproduced below: 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SUBRAMANIAM KATHIRESAN, CHENNAI

In the result, appeal filed by the Revenue for AY 2014-15 is dismissed

Bench: Shri Aby T. Varkey & Shri Jagadish

1) of section-142 has been issued to him, or (b) a return of income has been furnished by such other person but no notice under sub-section (2) of section-143 has been served and limitation of serving the notice under sub-section (2) of section-143 has expired, or (c) assessment or reassessment, if any, has been made

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]

132(4A) of the Act. CIT(A) erroneously held that diversion should bring direct benefit and indirect benefit was not sufficient. ITA Nos2125 to 2128 :- 21 -: & 2219 to 2222 /2017 12 Incorrectly directed application of maximum 8 & 8.1 10 & 10.1 12 & 9 & 9.1 marginal rate of tax on 10% of land 12.1 development expenses sustained. 13 Incorrectly held that assessee

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]

132(4A) of the Act. CIT(A) erroneously held that diversion should bring direct benefit and indirect benefit was not sufficient. ITA Nos2125 to 2128 :- 21 -: & 2219 to 2222 /2017 12 Incorrectly directed application of maximum 8 & 8.1 10 & 10.1 12 & 9 & 9.1 marginal rate of tax on 10% of land 12.1 development expenses sustained. 13 Incorrectly held that assessee

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]

132(4A) of the Act. CIT(A) erroneously held that diversion should bring direct benefit and indirect benefit was not sufficient. ITA Nos2125 to 2128 :- 21 -: & 2219 to 2222 /2017 12 Incorrectly directed application of maximum 8 & 8.1 10 & 10.1 12 & 9 & 9.1 marginal rate of tax on 10% of land 12.1 development expenses sustained. 13 Incorrectly held that assessee

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]

132(4A) of the Act. CIT(A) erroneously held that diversion should bring direct benefit and indirect benefit was not sufficient. ITA Nos2125 to 2128 :- 21 -: & 2219 to 2222 /2017 12 Incorrectly directed application of maximum 8 & 8.1 10 & 10.1 12 & 9 & 9.1 marginal rate of tax on 10% of land 12.1 development expenses sustained. 13 Incorrectly held that assessee

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 was already stayed by the Supreme Court prior to issue of notice dated 04.03.2024 u/s 263 of the Act itself; V. The Hon'ble Apex Court in the case of Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association, Madras, (1992) 3 SCC 1 has explained the meaning of ‘quashing of an order’ and ‘stay

ST.JOSEPH'S EDUCATIONAL 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 was already stayed by the Supreme Court prior to issue of notice dated 04.03.2024 u/s 263 of the Act itself; V. The Hon'ble Apex Court in the case of Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association, Madras, (1992) 3 SCC 1 has explained the meaning of ‘quashing of an order’ and ‘stay

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 was not\noperative by virtue of the Hon'ble Supreme Court order referred supra.\nVI. The Id.PCIT has grossly failed to note that the registration u/s 12AA of the\nAct remains in force and no action or proceedings have been initiated for\ncancellation of the Trust and also for violation under the Tamilnadu\nEducational Institutions (Prohibition of Collection

JEPPIAR EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

In the result, appeals filed by the assessee for all four assessment years are allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 480, 481, 482 & 483/Chny/2023 िनधा"रण वष" / Assessment Years: 2017-18, 2018-19, 2019-20 & 2020-21 Jeppiaar Educational Trust, The Deputy/Assistant 29A, Ganapathy Street, V. Commissioner Of Income Tax, Royapettah, Central Circle -1(3), Chennai – 600 014. Chennai. [Pan: Aaatj-0562-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. B. Ramakrishnan, Fca ""यथ" क" ओर से/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023

charitable trust. The duty of the managing trustee is to ensure that the money of the trust is spent only for the stated objects and if there is any failure, she is accountable and answerable for the same on behalf of the trust. In view of the above apparent failures, the onus is on the managing trustee to show that

JEPPIAR EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

In the result, appeals filed by the assessee for all four assessment years are allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 480, 481, 482 & 483/Chny/2023 िनधा"रण वष" / Assessment Years: 2017-18, 2018-19, 2019-20 & 2020-21 Jeppiaar Educational Trust, The Deputy/Assistant 29A, Ganapathy Street, V. Commissioner Of Income Tax, Royapettah, Central Circle -1(3), Chennai – 600 014. Chennai. [Pan: Aaatj-0562-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. B. Ramakrishnan, Fca ""यथ" क" ओर से/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023

charitable trust. The duty of the managing trustee is to ensure that the money of the trust is spent only for the stated objects and if there is any failure, she is accountable and answerable for the same on behalf of the trust. In view of the above apparent failures, the onus is on the managing trustee to show that

JEPPIAR EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

In the result, appeals filed by the assessee for all four assessment years are allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 480, 481, 482 & 483/Chny/2023 िनधा"रण वष" / Assessment Years: 2017-18, 2018-19, 2019-20 & 2020-21 Jeppiaar Educational Trust, The Deputy/Assistant 29A, Ganapathy Street, V. Commissioner Of Income Tax, Royapettah, Central Circle -1(3), Chennai – 600 014. Chennai. [Pan: Aaatj-0562-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. B. Ramakrishnan, Fca ""यथ" क" ओर से/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023

charitable trust. The duty of the managing trustee is to ensure that the money of the trust is spent only for the stated objects and if there is any failure, she is accountable and answerable for the same on behalf of the trust. In view of the above apparent failures, the onus is on the managing trustee to show that

JEPPIAR EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

In the result, appeals filed by the assessee for all four assessment years are allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 480, 481, 482 & 483/Chny/2023 िनधा"रण वष" / Assessment Years: 2017-18, 2018-19, 2019-20 & 2020-21 Jeppiaar Educational Trust, The Deputy/Assistant 29A, Ganapathy Street, V. Commissioner Of Income Tax, Royapettah, Central Circle -1(3), Chennai – 600 014. Chennai. [Pan: Aaatj-0562-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. B. Ramakrishnan, Fca ""यथ" क" ओर से/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023

charitable trust. The duty of the managing trustee is to ensure that the money of the trust is spent only for the stated objects and if there is any failure, she is accountable and answerable for the same on behalf of the trust. In view of the above apparent failures, the onus is on the managing trustee to show that