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

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

Charitable\nTrust enjoying registration w.e.f. 29.05.2012 u/s.12AA of the Act and\npursuant to a search conducted in its premises on 07.11.2019, assessee-\nTrust agreed to treat the corpus donation of Rs.24 lakhs as voluntary\ncontribution since it couldn't furnish the confirmation letter from the\ndonors and then filed the Rol for the searched AY 2020-21 on 05.01.2021\ndeclaring

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

Charitable\nTrust enjoying registration w.e.f. 29.05.2012 u/s.12AA of the Act and\npursuant to a search conducted in its premises on 07.11.2019, assessee-\nTrust agreed to treat the corpus donation of Rs.24 lakhs as voluntary\ncontribution since it couldn't furnish the confirmation letter from the\ndonors and then filed the Rol for the searched AY 2020-21 on 05.01.2021\ndeclaring

DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE, CHENNAI, INCOME TAX DEPARTMENT vs. THE INDIAN INSTITUTE OF ENGINEERING TECHNOLOGY, CHENNAI

In the result the appeal of the Revenue dismissed

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.679/Chny/2024 िनधा;रण वष; /Assessment Year: 2012-13 The Dy. Commissioner Of The Indian Institute Of Engineering Income Tax, Vs. Technology, Exemptions Circle, 363, Arcot Road, Kodambakkam, Chennai. Chennai – 600 024. [Pan: Aaatt 2768C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथH की ओर से/ Assessee By : Shri R. Vijayaraghavan, Advocate JkथH की ओर से /Revenue By : Shri N. Sanjay Gandhi, Jcit सुनवाई की तारीख/Date Of Hearing : 11.06.2024 घोषणा की तारीख /Date Of Pronouncement : 30.08.2024 आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Revenue Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), (Nfac), Delhi [Hereinafter “Cit(A)] In Din & Order No.Itba/Nfac/S/250/2023- 24/1059500064(1), Dated 09.01.2024. The Assessment Was Framed By The Assessing Officer For The Assessment Year 2012-13 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Vide Order Dated 20.03.2015. :- 2 -: 2. There Is A Delay Of 06 Days In Filing The Appeal By The Revenue.

Section 13(1)(d) and prayed for upholding the order of the Ld.CIT(A). 18. In support of the same, the Ld.AR relied on the following decisions of the various courts: 1. CIT Vs. Indian National Theatre – 305 ITR 149 (Del) Loan or deposit with another trust / concern – amounts to application of income at para 11, the Hon’ble High

SANTHOME CHARITABLE AND EDUCATIONAL TRUST,ERODE vs. ITO,EXEMPTION WARD CHENNAI, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.498/Chny/2023 िनधा"रण वष"/Assessment Year: - V. Santhome Charitable & The Income Tax Officer, Educational Trust, Exemption Ward, 378, Shenbagapudur, Chennai. Sathyamangalam, Erode District-638 402. [Pan: Aaots 6317 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

1)(b) of the IT Act, a charitable trust cannot be established or created for the benefit for any particular religious community. The number of Christian students are very low in the school is not a conclusive factor to determine that the beneficiaries does not belong to a particular religious community. Registration u/s.12AB on the IT Act is based

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

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

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

149(1)(b) of the Act”, as applicable for A.Y. 2014-15. 11. The ld. DR, with reference to furnishing of gist of reasons recorded, argued that rendering the reassessment illegal citing G.K.N. Driveshafts (India) Ltd. v. ITO (supra) is factually incorrect. She argued that no specific request for supply of reasons sought by the assessee and placing on reliance

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

149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- (a) issue notice to such person requiring him to furnish within such period

THE CHRISTIA LITERATURE SOCIETY,CHENNAI vs. JCIT (OSD), CHENNAI

In the result, I set aside the orders of the lower authorities

Bench: Shri Abraham P. George]

149 ITR 624 for taking a view that object clause of a trust could not be amended. As per ld. Assessing Officer, judgment of Hon’ble Apex Court in the case of CIT vs. Palghat Shadi Mahal Trust (2002) 254 ITR 212 Taxman 889 and Yogiraj Charity Trust vs. CIT 103 ITR 777, fortified his view that objects

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

149(1)(b)\nof the Act", as applicable for A.Y. 2014-15.\n11. The Id. DR, with reference to furnishing of gist of reasons recorded,\nargued that rendering the reassessment illegal citing G.K.N. Driveshafts\n(India) Ltd. v. ITO (supra) is factually incorrect. She argued that no\nspecific request for supply of reasons sought by the assessee and placing

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

149(1)(b)\nof the Act\", as applicable for A.Y. 2014-15.\n11. The Id. DR, with reference to furnishing of gist of reasons recorded,\nargued that rendering the reassessment illegal citing G.K.N. Driveshafts\n(India) Ltd. v. ITO (supra) is factually incorrect. She argued that no\nspecific request for supply of reasons sought by the assessee and placing

RAMA NAICK CHARITABLE TRUST,CHENNAI vs. DDIT, CHENNAI

In the result, the appeal of the assessee is dismissed

Bench: Shri N.R.S. Ganesanआयकर अपील सं./Ita No.2930/Mds/2014 "नधा"रण वष" / Assessment Year : 2009-10

charitable institution is possible only from the following sources:- i) Voluntary contributions received by the Trust towards its corpus, ii) Other voluntary contributions, iii) Accumulated fund, iv) Amount received by way of loan, v) Sundry creditors, vi) “Income” derived from the “Property” held under the Trust. [Hon’ble Calcutta High Court has held in the case DCIT VS. Girdharilal Shewnarain

INTER CHURCH SERVICE ASSOCIATION,CHENNAI vs. DDIT, CHENNAI

In the result, the appeal of the assessee is dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1253/Mds/2014 "नधा"रण वष" / Assessment Year : 2008-09 M/S Inter Church Service Association, The Deputy Director Of Income Tax No.107 (Old No.93), V. (Exemptions)-Iv, Pantheon Road, Egmore, Chennai - 600 034. Chennai - 600 008. Pan : Aaati 1256 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

1)(a)&(b) of the Act. Thus excess application of fund over and above the income of the Trust can arise only when funds are applied from the Corpus of the Trust, accumulated fund, Loan obtained by the Trust or goods and services received from Sundry Creditors. It can be logical to deduce that when funds are applied from borrowed

CENTRE FOR URBANISATION BUILDINGS AND ENVIRONMENT (CUBE), ,CHENNAI vs. ITO, EXEMPTIONS WARD 4,, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.3280/Chny/2024 िनधा9रण वष9 /Assessment Year: 2024-25

B Tamil Nadu Non Trading companies Act 1972 6 Bare Act 145 148 Copy of certificate of registration 149 149 C Tamil Nadu Societies Registration Act 1975 and relevant Rules 7 Bare Act attached separately Index to Paper Book Vol-3 PAGE PAGE S.NO PARTICULARS FROM TO Further details of the activities of CUBE 1 1 1 Details of policy

DCIT, CHENNAI vs. HYUNDAI MOTORS INDIA LTD., KANCHEEPURAM

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

charitable purpose of the holding company in allowing the assessee company to use the existing popular brand? No business entity will enter into an agreement for charity with another entity. It is for certain hidden benefits, the holding company has made the assessee company use the brand name and logo in all the vehicles manufactured. Had it been for charity

DCIT, CHENNAI vs. HYUNDAI MOTOR INDIA LIMITED, KANCHEEPURAM

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

charitable purpose of the holding company in allowing the assessee company to use the existing popular brand? No business entity will enter into an agreement for charity with another entity. It is for certain hidden benefits, the holding company has made the assessee company use the brand name and logo in all the vehicles manufactured. Had it been for charity

DCIT, CHENNAI vs. HYUNDAI MOTOR INDIA LTD., KANCHEEPURAM

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

charitable purpose of the holding company in allowing the assessee company to use the existing popular brand? No business entity will enter into an agreement for charity with another entity. It is for certain hidden benefits, the holding company has made the assessee company use the brand name and logo in all the vehicles manufactured. Had it been for charity

HYUNDAI MOTOR INDIA LIMITED,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

charitable purpose of the holding company in allowing the assessee company to use the existing popular brand? No business entity will enter into an agreement for charity with another entity. It is for certain hidden benefits, the holding company has made the assessee company use the brand name and logo in all the vehicles manufactured. Had it been for charity