CHARSUR ARTS FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita No.:1753/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Charsur Arts Foundation, The Commissioner Of No. 72, M.C.P. Ramasamy Road, Vs. Income Tax (Exemption), Alwarpet, Chennai 600 018. Chennai. [Pan: Aabtc-1154-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hithesh, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 28.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.08.2025 आदेश/ O R D E R Per George George K: This Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Exemption), Chennai Dated 16.05.2025 Passed Under Section 119(2)(B) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) For The Assessment Year 2020-21. 2. The Solitary Issue Argued On Merits Is With Regard To Maintainability Of Appeal Filed Against The Order Passed Under Section 119(2)(B) Of The Act.

charitable trusts registered u/s 12A of the Act. 7. Notwithstanding the above, the Hon'ble Supreme Court of India in M.A. No.665 of 2021 dated 23/09/2021 has ordered that in cases where the limitation would have expired during the period between 15.03.2020 till 02.10.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period

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

INCOMETAX OFFICER EXEMPTIONS WARD, TIRUNELVELI vs. THE CHRISTIAN BUSINESSMEN EDUCATIONAL FELLOWSHIP, KOVILPATTI

In the result, the appeal filed by the Revenue is dismissed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./ Ita No.2395/Chny/2025 "नधा"रण वष" /Assessment Year: 2019-20 The Income Tax Officer, The Christian Businessmen Exemptions Ward Vs. Educational Fellowship, Nellai City Centre, Rahmath Nagar, No.46, Alwar Street, Tiruchendur Road, Kovilpatti, Tirunelvali, Tamil Nadu-628501 Tamil Nadu-627011 [Pan: Aacat2359N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.C.Sivakumar, Addl.Cit ""यथ" क" ओर से /Respondent By : Mr.R. Viswanthan, Ca सुनवाई क" तार"ख/Date Of Hearing : 07.01.2026 घोषणा क" तार"ख /Date Of Pronouncement : 19.01.2026

154 were also rejected by CPC by reiterating the same adjustment. 3. On appeal, the Ld. CIT(A) held that the adjustment made under section 143(1) was beyond jurisdiction, deleted the disallowance and quashed the consequential demand. 4. Aggrieved, the Revenue is in appeal before this Tribunal. :- 3 -: 5. The Revenue has raised multiple grounds, the crux of which

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 Trust] was discovered. According to the AO, Shri A. Srinivasan/assessee was holding 80% of shares in M/s.Dhanalakshmi Sugars Ltd (a company incorporated on 03.08.2007 and hereinafter in short "M/s.DSL") and the remaining 28% of shares was held by P.Neelraj. According to the AO, M/s.DSL was sold to M/s.VV Minerals Group between June-July, 2013 for a total consideration

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 Trust] was discovered. According to the AO, Shri A. Srinivasan/assessee was holding 80% of shares in M/s.Dhanalakshmi Sugars Ltd (a company incorporated on 03.08.2007 and hereinafter in short "M/s.DSL") and the remaining 28% of shares was held by P.Neelraj. According to the AO, M/s.DSL was sold to M/s.VV Minerals Group between June-July, 2013 for a total consideration

SATHYAM EDUCATIONAL & CHARITABLE TRUST ,TIRUPUR vs. ITO , NFAC , DELHI, -

In the result, appeal filed by the assessee in ITA No

Bench: Shri Mahavir Singh, Hon’Ble & Shriarun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.611 & 612/Chny/2022 िनधा"रणवष"/Assessment Years: 2014-15 & 2015-16 V. M/S. Sathyam Educational & The Income Tax Officer, Charitable Trust, Income Tax Department, No.233, Vijay Building, National Faceless Appeal Muthur Road, Centre (Nfac), Vellakovil, Delhi. Tirupur-638 111. [Pan:Aajts 4729 D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.Y.Sridhar, Fca ""थ" की ओर से /Respondent By : Mr.Hema Bhupal, Jcit सुनवाईकीतारीख/Date Of Hearing : 15.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

Charitable Trust, Income Tax Department, No.233, Vijay Building, National Faceless Appeal Muthur Road, Centre (NFAC), Vellakovil, Delhi. Tirupur-638 111. [PAN:AAJTS 4729 D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr.Y.Sridhar, FCA ""थ" की ओर से /Respondent by : Mr.Hema Bhupal, JCIT सुनवाईकीतारीख/Date of Hearing : 15.03.2023 घोषणाकीतारीख /Date of Pronouncement : 06.04.2023 आदेश

SATHYAM EDUCATIONAL & CHARITABLE TRUST ,TIRUPUR vs. ITO , NFAC , DELHI, -

In the result, appeal filed by the assessee in ITA No

Bench: Shri Mahavir Singh, Hon’Ble & Shriarun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.611 & 612/Chny/2022 िनधा"रणवष"/Assessment Years: 2014-15 & 2015-16 V. M/S. Sathyam Educational & The Income Tax Officer, Charitable Trust, Income Tax Department, No.233, Vijay Building, National Faceless Appeal Muthur Road, Centre (Nfac), Vellakovil, Delhi. Tirupur-638 111. [Pan:Aajts 4729 D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.Y.Sridhar, Fca ""थ" की ओर से /Respondent By : Mr.Hema Bhupal, Jcit सुनवाईकीतारीख/Date Of Hearing : 15.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

Charitable Trust, Income Tax Department, No.233, Vijay Building, National Faceless Appeal Muthur Road, Centre (NFAC), Vellakovil, Delhi. Tirupur-638 111. [PAN:AAJTS 4729 D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr.Y.Sridhar, FCA ""थ" की ओर से /Respondent by : Mr.Hema Bhupal, JCIT सुनवाईकीतारीख/Date of Hearing : 15.03.2023 घोषणाकीतारीख /Date of Pronouncement : 06.04.2023 आदेश

CHEYYAR VIRUTCHAM EDUCATIONAL TRUST,THIRUVANNAMALAI, TAMILNADU vs. COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM CHENNAI

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

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.327/Chny/2023 Cheyyar Virutcham Educational Trust, Vs. The Assistant Commissioner Of 73, Arani Koot Road, Cheyyar, Income Tax (H.Qrs) Thiruvannamalai, (Exemptions), Tamil Nadu 604 407. Chennai. [Pan:Aabtc8538N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 17.01.2024 घोषणा की तारीख /Date Of Pronouncement : 24.01.2024

154 of the Act dated 19.12.2022, the ld. Counsel has submitted that there was reasonable cause for the delay and the delay in filing the appeal is neither wilful nor wanton and prayed for condonation of delay and to admit the appeal for adjudication. Against the above submissions, the ld. DR has not raised any serious objection. Considering the facts

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

Trust' [ITA No.3294/Chny/2024] as lead case and result\nof which will be followed in the case of other assessee [`Institute of S & T\nTrust'] for AY 2020-21.\n17. Brief facts are that the assessee is noted to be a public 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

ARULMIGU VENNANKUD MUNIAPPAN THIRUKOIL,SALEM vs. ITO, EXEMPTIONS WARD,, SALEM

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 12A(2) of the Act, the AO on 25.03.2019 issued notice u/s.148 of the Act, thereby conveyed his desire to reopen the assessment for AY 2012-13. For reopening the ibid assessment, the AO is noted to have prepared an omnibus “reasons recorded” wherein he is noted to have named ‘96’ Arulmigi Vennankudi Muniappan Thirukoil :: 3 :: different assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NEELARAJ VINOTH, PERAMBALUR

In the result, the appeal of the assessee is dismissed

Charitable and Educational Trust and its group. The assessee, a doctor, had filed his return of income for AY 2017-18. The Assessing Officer (AO) issued a notice u/s.153C for an addition of Rs.17.01 crores.", "held": "The Tribunal held that the seized letter from SEBI was not incriminating material as the transaction was already disclosed by the assessee

M/S. LIFE HELP CENTRE FOR HANDICAPPED,CHENNAI vs. ITO, EXEMPTION WARD-3,, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1671/Chny/2024 िनधा"रण वष"/Assessment Year: 2020-21 M/S. Life Help Centre For Vs. The Income Tax Officer, Handicapped, 2-546, East Coast Exemptions Ward – 3, Road, Neelankarai, Chennai – 41. Chennai. [Pan: Aaatl0369B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By : Shri V. Nandakumar, Cit सुनवाई की तारीख/ Date Of Hearing : 02.09.2024 घोषणा की तारीख /Date Of Pronouncement : 04.09.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21. 2. The Assessee Raised 6 Grounds Of Appeal, Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Order Of The Assessing Officer In Denying Exemption Under Section 11 Of The Income Tax Act, 1961 [“Act” In Short]

charitable trust functioning from 1977. The assessee trust conducts its activities under the name and style of “Life Help Centre for the Handicapped”. The assessee filed its return of income on 02.03.2021 claiming refund of prepaid taxes. The assessee uploaded audit report in Form No. 10B on 01.03.2021 i.e., one day before filing of return of income. The CPC, Bengaluru

DHARMA NAIDU EDUCATIONAL & CHARITABLE TRUST ,CHENNAI vs. DCIT-EXEMPTIONS, CHENNAI CIRCLE, CHENNAI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No. 497/Chny/2024 (िनधा"रण वष" / Assessment Year: 2015-16) M/S. Dharma Naidu Educational Vs. The Deputy Commissioner Of & Charitable Trust, Income Tax (Exemptions), No.24, Chengalvarayan Street, Chennai Circle, Shenoy Nagar, Chennai. Chennai – 600 030. [Pan: Aaatd 2601E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.G. Raghunath, Advocate ""यथ" क" ओर से /Respondent By : Shri Ar.V. Srinivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 02.05.2024 : 17.05.2024 घोषणा क" तारीख /Date Of Pronouncement

charitable purposes. In the assessment order u/s 143(1) dated 22.10.2016, depreciation was disallowed, however, application of total income (to the extent 85% thereof) was not considered despite application of income details provided. 6. Aggrieved against the order u/s 143(1) dated 22.10.2016, assessee filed rectification application u/s 154 of the Act and requested the CPC, Bangalore

ACIT, CHENNAI vs. CHETTINAD ACADEMY OF RESEARCH AND EDUCATION, CHENNAI

In the result, the appeal of the revenue is dismissed

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

charitable capital asset use). (v) The Ld.CIT(A) has failed to consider that w.e.f 01.04.2016, after introduction of Clause (c) to sub-section 11(2) of the Income-tax Act, the assessee is bound to file Form-10 on or before the due date specified under sub-section (1) of section 139 for claiming accumulation and prior to this there

M V SUBRAMANIAN FAMILY TRUST,CHENNAI vs. ITO, NCW-1(1), CHENNAI

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

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1087/Chny/2025 िनधा"रण वष"/Assessment Year:2021-22 M/S. M V Subramanian Family The Income Tax Officer, Trust, Non-Corporate Ward 1(1), 10, Valliammai Achi Road, Vs. Chennai. Kotturpuram, Chennai – 600 085. Pan: Aaetm 9151C (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant By : Shri Ashwin, Ca ""यथ" क" ओर से/Respondent By : Ms. Anitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 24.07.2025 घोषणा क" तारीख/Date Of Pronouncement : 25.08.2025

Charitable Trust vs. ITO in ITA No.2140/CHNY/2024, Assessment year 2022-23, order dated 07.02.2025. The Ld.AR further relied upon the following orders of the Tribunal:- ITA. No:1087/Chny/2025 i. ITAT, Mumbai Special Bench in the case of Araadhya Jain Trust vs. ITO, reported in [2025] 173 taxmann.com 343 (Mumbai – Trib) ii. ITAT, Mumbai Bench in the case of Mahalaxmi Construction

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

Trust' [ITA No.3294/Chny/2024] as lead case and result\nof which will be followed in the case of other assessee [`Institute of S & T\nTrust'] for AY 2020-21.\n17. Brief facts are that the assessee is noted to be a public 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

M/S EXPLEO SOLUTIONS EMPLOYEES GROUP GRATUITY SCHEME,CHENNAI vs. DCIT, CPC, BENGALURU

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.98/Chny/2022 िनधा"रण वष"/Assessment Year: 2016-17 M/S. Expleo Solutions Employees Vs. The Deputy Commissioner Of Group Gratuity Scheme, 6A, Income Tax, Central Processing No. 283/3, 283/4, Prince Infocity – Ii, Center, Post Bag No. 2, Electronic City Rajiv Gandhi Salai, Omr Post Office, Bangalore 560 500. Kandanchavadi, Chennai 600 096. [Pan:Aabtt3195L] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 11(1)(c) in The Income- Tax Act, 1995 (c) income derived from property held under trust- (i) created on or after the 1st day of April, 1952, for a charitable purpose which tends to promote international welfare in which India is interested, to the extent to which such income is applied to such purposes outside India

RAJIV COLLEGE OF EXCELLENCE EDUCATIONAL TRUST,CHENNAI vs. ACIT (EXEMPTIONS), CHENNAI

In the result the appeal of the assessee is allowed for the statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1433/Chny/2024 िनधा"रणवष" / Assessment Year: 2022-23 Assistant Commissioner Of Rajiv College Of Excellence V. Income Tax (Exemptions), Educational Trust, Chennai – 600 034. 5/516B, Sakthisai Ram Street, Ganapathy Nagar, Alapakkam, Chennai – 600 116. [Pan:Aabtr-0607-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. M. Karunakaran, Advocate ""यथ"क"ओरसे/Respondent By : Smt. M.S. Deeptha, Jcit सुनवाई क" तारीख/Date Of Hearing : 07.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 04.09.2024 आदेश /O R D E R Per S. R. Raghunatha:

Section 12A(1(6) of the Act read with Rule 17B of the Income Tax Rules. However, the ld. CIT(A) has observed that the assessee is free to file the said Form 10B online and/or approach the CIT(Exemption), Ahmedabad after filing Form 10B electronically and to condone the delay in accordance with the delegated powers vested