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

Trust, the consequential invocation of provisions in Section 147 of the Act should be reckoned as bad in law. 5. The NFAC, Delhi failed to appreciate that mechanical approval by the competent authority in terms of Section 151 of the Act for the purpose of initiating re-assessment proceedings would vitiate the consequential re- assessment order passed in view

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

charitable in nature and its commercial activities are neither prohibited nor restricted by the section 2(15) of the Act. The Chennai ITAT benches clarified the same vide order dated 18.11.2024 in the case of Smt. Lingammal Ramaraju Shastra Prathistha Trust reported in 168 taxmann.com 476 (Chennai Tribunal). 31. Further he drew attention to the decision of Hon’ble Supreme

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. The Id. Counsel for the assessee further argued that the PCIT ought to have applied his mind before passing the order directing the AO to deny exemption u/s 11 of the Act on the entire receipts when the appellant has already paid the taxes on cash receipts u/s 115BBC of the Act and holds valid registration u/s 12AA

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. The ld. Counsel for the assessee further argued that the PCIT ought to have applied his mind before passing the order directing the AO to deny exemption u/s 11 of the Act on the entire receipts when the appellant has already paid the taxes on cash receipts u/s 115BBC of the Act and holds valid registration u/s 12AA

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. The ld. Counsel for the assessee further argued that the PCIT ought to have applied his mind before passing the order directing the AO to deny exemption u/s 11 of the Act on the entire receipts when the appellant has already paid the taxes on cash receipts u/s 115BBC of the Act and holds valid registration u/s 12AA

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, 5, S V Illam, Mohanapuri Lake View Street, Adambakkam, Chennai 600 088. [Pan: Aaatc5967A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Appellant By Vs. The Income Tax Officer, Exemption Ward 4, Chennai. (प्रत्यर्थी/Respondent) Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate Ms. Gouthami Manivasagam, Jcit 28.10.2025 21.01.2026 : प्रत्यर्थी की ओर से/Respondent By : सुनवाई की तारीख / Date Of Hearing : घोषणा की तारीख / Date Of Pronouncement : आदेश/Order 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 Id. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The

charitable in nature and its commercial activities are neither prohibited nor restricted by the section 2(15) of the Act. The Chennai ITAT benches clarified the same vide order dated 18.11.2024 in the case of Smt. Lingammal Ramaraju Shastra Prathistha Trust reported in 168 taxmann.com 476 (Chennai Tribunal). 31. Further he drew attention to the decision of Hon'ble Supreme

SAPPAHIRE EDUCATIONAL AND CHARITABLE TRUST,THANJAVUR vs. ITO, EXEMPTIONS WARD,, TRICHY

In the result, appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

151; So as to impart greater efficiency, transparency and accountability by inter alia eliminating the interface between the Income Tax Authorities and assessee. Sub-section 3 of Section 151A of the Act also provides that every notification issued under sub-section (1) and (2) of Section 151A of the Act shall be laid before each House of Parliament. In exercise

SUPPAHIRE EDUCATIONAL AND CHARITABLE TRUST,THANJAVUR vs. ITO, EXEMPTIONS WARD,, TRICHY

In the result, appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

151; So as to impart greater efficiency, transparency and accountability by inter alia eliminating the interface between the Income Tax Authorities and assessee. Sub-section 3 of Section 151A of the Act also provides that every notification issued under sub-section (1) and (2) of Section 151A of the Act shall be laid before each House of Parliament. In exercise

INCOME TAX OFFICER, BIBIKULAM MADURAI vs. D N PUBLIC CHARITABLE TRUST, ARASARADI MADURAI TAMIL NADU

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1302 To 1304/Chny/2023 निर्धारण वर्ष/Assessment Years: 2014-15 To 2016-17 & Cross-Objection Nos.1 To 3/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2016-17 The Ito (Exemptions Ward), Bibikulam, Madurai. (अपीलार्थी/Appellant) V. M/S.D.N. Public Charitable 13, Theni Main Road, Arasaradi, Madurai-625 016. [Pan: Aaatd 9013 C] Trust, (प्रत्यर्थी/Respondent/Cross- Objector) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Dr. Samuel Pitta, Jcit : Mr. Arjun Raj, Advocate : 22.08.2024 : 09.10.2024 आदेश / Order Per Aby T. Varkey, Jm:

Charitable Trust :: 3 :: 4.2 Whether the Ld.CIT(A) was right in relying on the Hon'ble High Court decision in the case of M/s. Vasantha Subramanian Hospitals Private Limited in TC. (A) No.885 of 2015 dated 04.09.2018, when, the facts of that case are distinguishable with the present case and that the disputed equipment referred in the present case

SMT. LINGAMMAL RAMARAJU SHASTRA PRATHISHTA TRUST,RAJAPALAYAM vs. ACIT (EXEMPTIONS), COIMBATORE

charitable objects. He showed us that, the decision of New Noble was rendered specifically in the context of educational institutions claiming exemption u/s 10(23C)(vi) of the Act which required these institutions to be engaged "solely" in educational activities and not for the purposes of profits. Shri Muralidhar explained that, in the absence of any such restrictive condition laid

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

INCOMETAX OFFICER EXEMPTIONS WARD, TIRUNELVELI vs. AARK INDIA EDUCATIONAL CHARITABLE TRUST, TIRUNELVELI

In the result, the appeal of the asse

Bench: Shri Manu Kumar Giri & Shris.R.Raghunathaआयकरअपीलसं/.Ita Nos.: 1986/Chny/2025 "नधा"रणवष" / Assessment Year: 2012-13 Aark India Educational V. Income Tax Officer Charitable Trust, (Exemptions Ward) Nellai 1 1 Francis Xavier Engineering City Centre, Rahmath Nagar, College Campus, Vannarapettai, Tiruchendur Road, Tirunelveli, Tamil Nadu Tirunelveli Tamil Nadu- 627003 627011 [Pan: Aacta 2809 D] (अपीलाथ /Appellant) (!"यथ /Respondent) आयकरअपीलसं/.Ita No. 2387/Chny/2025 (Revenue Appeal) "नधा"रणवष" / Assessment Year: 2012-13 Income Tax Officer (Exemptions Aark India Educational Ward) Nellai City Centre, Rahmath Charitable Trust, Nagar, Tiruchendur Road, 1 1 Francis Xavier Tirunelveli Tamil Nadu-627011 Engineering College Campus, Vannarapettai, Tirunelveli, Tamil Nadu-627003 [Pan: Aacta 2809 D] (अपीलाथ /Appellant) (!"यथ /Respondent) अपीलाथ क$ओरसे/Appellant/Assessee By : Mr. Y. Sridhar, F.C.A. : Ms. E. Pavuna Sundari, Cit !"यथ क$ओरसे/Respondent/Revenue By सुनवाईक$तार"ख/Date Of Hearing : 07.01.2026

charitable trust based in Tirunelveli and has been granted registration u/s. 12AA of the Income Tax Act with effect from 12AA of the Income Tax Act with effect from 12AA of the Income Tax Act with effect from Assessment Year 2013- -14. The Trust, established on 23.08.2007, 14. The Trust, established on 23.08.2007, operates on a non-profit basis with

M/S. AARK INDIA EDUCATIONAL TRUST,TIRUNELVELI vs. ITO (EXEMPTIONS), TIRUNELVELI

In the result, the appeal of the asse

Bench: Shri Manu Kumar Giri & Shris.R.Raghunathaआयकरअपीलसं/.Ita Nos.: 1986/Chny/2025 "नधा"रणवष" / Assessment Year: 2012-13 Aark India Educational V. Income Tax Officer Charitable Trust, (Exemptions Ward) Nellai 1 1 Francis Xavier Engineering City Centre, Rahmath Nagar, College Campus, Vannarapettai, Tiruchendur Road, Tirunelveli, Tamil Nadu Tirunelveli Tamil Nadu- 627003 627011 [Pan: Aacta 2809 D] (अपीलाथ /Appellant) (!"यथ /Respondent) आयकरअपीलसं/.Ita No. 2387/Chny/2025 (Revenue Appeal) "नधा"रणवष" / Assessment Year: 2012-13 Income Tax Officer (Exemptions Aark India Educational Ward) Nellai City Centre, Rahmath Charitable Trust, Nagar, Tiruchendur Road, 1 1 Francis Xavier Tirunelveli Tamil Nadu-627011 Engineering College Campus, Vannarapettai, Tirunelveli, Tamil Nadu-627003 [Pan: Aacta 2809 D] (अपीलाथ /Appellant) (!"यथ /Respondent) अपीलाथ क$ओरसे/Appellant/Assessee By : Mr. Y. Sridhar, F.C.A. : Ms. E. Pavuna Sundari, Cit !"यथ क$ओरसे/Respondent/Revenue By सुनवाईक$तार"ख/Date Of Hearing : 07.01.2026

charitable trust based in Tirunelveli and has been granted registration u/s. 12AA of the Income Tax Act with effect from 12AA of the Income Tax Act with effect from 12AA of the Income Tax Act with effect from Assessment Year 2013- -14. The Trust, established on 23.08.2007, 14. The Trust, established on 23.08.2007, operates on a non-profit basis with

INCOME TAX OFFICER, BIBIKULAM MADURAI vs. D N PUBLIC CHARITABLE TRUST, ARASARADI MADURAI TAMIL NADU

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1302 To 1304/Chny/2023 निर्धारण वर्ष/Assessment Years: 2014-15 To 2016-17 & Cross-Objection Nos.1 To 3/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2016-17 The Ito (Exemptions Ward), Bibikulam, Madurai. (अपीलार्थी/Appellant) V. M/S.D.N. Public Charitable 13, Theni Main Road, Arasaradi, Madurai-625 016. [Pan: Aaatd 9013 C] Trust, (प्रत्यर्थी/Respondent/Cross- Objector) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Dr. Samuel Pitta, Jcit : Mr. Arjun Raj, Advocate 22.08.2024 : 09.10.2024 आदेश / Order Per Aby T. Varkey, Jm:

Charitable 13, Theni Main Road, Arasaradi, Madurai-625 016. [PAN: AAATD 9013 C] Trust, (प्रत्यर्थी/Respondent/Cross- Objector) Department by Assessee by सुनवाईकीतारीख/Date of Hearing घोषणाकीतारीख /Date of Pronouncement : Dr. Samuel Pitta, JCIT : Mr. Arjun Raj, Advocate 22.08.2024 : 09.10.2024 आदेश / ORDER PER ABY T. VARKEY, JM: ITA Nos.1302 to 1304/Chny/2023 are the appeals preferred by the Revenue against the order

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

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, as may be specified

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. MEENAKSHI AMMAL TRUST, CHENNAI

In the result, the appeal filed by the Revenue stands dismissed, and the grounds raised by the assessee by way of Rule 27 of the ITAT Rules are partly allowed

Bench: Shri George George K & Shri S.R. Raghunatha

charitable trust registered u/s.12A/12AA of the Act and is engaged in running various educational institutions imparting Medical, Engineering and School education in and around Chennai. 5. For the impugned assessment year, the assessee did not file its return of income u/s.139(1) of the Act. A search and seizure operation u/s.132 of the Act was carried out in the case

JAGATHESH,CHENNAI vs. ACIT, NCC-1(1), CHENNAI

In the result the appeal of the assessee in ITA No

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

Charitable Trust v ITO [2017] 83 taxmann.com 293 where the Hon’ble Madras HC after referring to the decision of the Hon’ble SC in Motilal Padampat Sugar Mills v State of UP AIR 1979 SC 621 held that where the delay was attributable to the mistake of the counsel the delay ought to be condoned. 14.3 The assessee also