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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

K. PARAMASIVAM,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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

S. EASWARAMOORTHY,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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

R.EASWARAMOORTHY,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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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 enjoying registration w.e.f. 29.05.2012 u/s.12AA of the Act and pursuant to a search conducted in its premises on 07.11.2019, assessee- Trust agreed to treat the corpus donation of Rs.24 lakhs as voluntary contribution since it couldn’t furnish the confirmation letter from the donors and then filed the RoI for the searched AY 2020-21 on 05.01.2021 declaring

ST. JOSEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCOT. CENTRAL CIRCLE-1(3), CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Jagadish

Charitable Trust enjoying registration w.e.f. 29.05.2012 u/s.12AA of the Act and pursuant to a search conducted in its premises on 07.11.2019, assessee- Trust agreed to treat the corpus donation of Rs.24 lakhs as voluntary contribution since it couldn’t furnish the confirmation letter from the donors and then filed the RoI for the searched AY 2020-21 on 05.01.2021 declaring

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

139 taxmann.com 582 (Delhi - Trib.) held that it is enough if bad debt is written off as irrecoverable in accounts of assessee even though it pertains to the income of the current year. Head note is given below: "Section 36(1)(vii), read with section 36(2), of the Income-tax Act, 1961 Bad debts - Assessment year 2014-15 Whether

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

139 taxmann.com 582 (Delhi - Trib.) held that it is enough if bad debt is written off as irrecoverable in accounts of assessee even though it pertains to the income of the current year. Head note is given below: "Section 36(1)(vii), read with section 36(2), of the Income-tax Act, 1961 Bad debts - Assessment year 2014-15 Whether

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

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

trust or institution is\nregistered under section 12AA.”\n4.1 The Id.AR further stated that the CIT(A) interpreted the\nprovision of section 12A(1)(b)(ii) that the assessee for claiming\nexemption u/s.11 has to furnish return of income u/s.139(4A) of the\nAct and the CIT(A) referred the relevant provision as under:-\n“(ii) After clause