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

Charitable Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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 Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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 Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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 Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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

Charitable Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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 Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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 Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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 Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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

Charitable Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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 Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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 Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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 Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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 Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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 Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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 Trust", Trust", Trust", located located located at at at No.464, No.464, No.464, Vaiyapuri Vaiyapuri Vaiyapuri Nagar, Nagar, Nagar, 2nd 2nd 2nd Cross, Cross, Cross, Sengunthapuram, Sengunthapuram, Karur. The trust was established on 04.02.2011. Karur. The trust was established on 04.02.2011. The trustees (32 in Nos) bought 17.99 acres of land at Pungambadi The trustees (32 in Nos) bought

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

143(3) of the Act on 25.12.2018. The appellant, M/s. D.N. Public Charitable Trust was registered under Trust Act on 04:06:2003 As per the assessment order, the appellant registered as Public Charitable Trust u/s.12AA of the Income Tax Act from AY 2004-05 onwards vie C. No.464/37/03-04 dated 21.07.2003. The appellant trust is running a scan centre

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

143(2)\nr.w.s. 147 of the Act by the Assessing Officer, which clearly explains the\nintention to invoke section 2(15) of the Act and to deny exemption\nclaimed under section 11 of the Act. She argued that the assessee\nacknowledged receipt of the said notice and filed objection on\n07.07.2021, which was disposed of by the Assessing Officer vide

SIR CV RAMAN EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, both the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

Charitable Trust :: 7 :: (A)pass an order in writing registering the trust or institution for a period of five years; or (B)if he is not so satisfied, pass an order in writing rejecting such application and also cancelling its registration after affording a reasonable opportunity of being heard; (c)where the application is made under sub-clause