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
ITA 2915/CHNY/2019[2016-17]Status: DisposedITAT Chennai16 Jul 2021AY 2016-17
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
For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)
Charitable
Institutions [2014] 51 taxmann.com 378/227 Taxman 369 (SC). In view of the clear provisions of the Act, and also the decision of the Hon’ble
Supreme Court in the case, cited supra, it is clear that in case there is violation referred to under section 13(1)(c), then tax can be charged on such income which violates
