DCIT, CENTRAL CIRCLE 1(1), CHENNAI vs. VELLORE INSTITUTE OF TECHNOLOGY, VELLORE

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

173 98 75 Total 102 58% 42% 56% 44% 57% 43% iv. There is another angle from which the refund matter can be viewed. The refunds that are disbelieved by the AO are 'advances' received and not the 'income' of the Appellant. No sane parent is going to rest if the advance money was not repaid to him, as alleged

VELLORE INSTITUTE OF TECHNOLOGY,VELLORE vs. DCIT, CC IV(1), CHENNAI

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

173 98 75 Total 102 58% 42% 56% 44% 57% 43% iv. There is another angle from which the refund matter can be viewed. The refunds that are disbelieved by the AO are 'advances' received and not the 'income' of the Appellant. No sane parent is going to rest if the advance money was not repaid to him, as alleged

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

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

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

173 taxmann.com 852 (Bangalore-Trib) Index S.No. List of earlier registrations under Section 12AA/12AB Page Page and approvals u/s. 80G From To 1. Registration u/s. 12AA dated 28.03.2018 1 2 2. Provisional Registration u/s. 12A(1)(ac)(vi) read with 3 5 sec 12AB(1)(c) dated 27.05.2021 valid

INCOME TAX OFFICER, CHENNAI vs. SHRI SHIRDI SAIBABA SPIRITUAL AND CHARITABLE TRUST, CHENNAI

In the result, the appeal stand dismissed

Bench: Hon’Ble Shri George George K, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1777/Chny/2024 (िनधा"रण वष" / Assessment Year: 2013-14) Ito (Exemptions) Shri Shirdi Saibaba Spiritual & बनाम/ Charitable Trust Ward-3, Chennai. # 17, 2Nd Floor, Sai Business Point, Mount Vs. Road, Saidapet, Chennai-600 015. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaats-3448-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Vinod D. Mudaliar (Jcit) -Ld. Dr ""थ"कीओरसे/Respondent By : Shri Debendra Narayan Kar (Advocate) – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 13-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 22-01-2025 आदेश / O R D E R

charitable trust and it is registered trust u/s 12AA of the act. It is also holding valid approval u/s 80G(5). The perusal of Income and Expenditure (Page No.30 of the paper-book) would show that majority of its income constitute general donations and interest income. Apparently, there is no change in the activities of the trust since its inception

M/S COUNCIL FOR LEATHER EXPORTS,CHENNAI vs. DCIT, CHENNAI CIRCLECHENNAI, CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 948/Chny/2023 िनधा"रणवष" / Assessment Year: 2016-17 The Deputy Commissioner Of M/S. Council For Leather V. Income Tax (Exemption), Exports, Chennai Circle, No.1, Sivaganga Road, Chennai-34. Nungambakkam, Chennai – 600 034. [Pan: Aaacc-4697-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ"क"ओरसे/Respondent By : Shri. Krishnan Ramaswamy, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 07.08.2024 आदेश /O R D E R

charitable objects, or activities for which the Trust charges only the cost or marginal mark up, for complying with the proviso to Section 2(15), only profits from activities should be taken into account in the Numerator. Para 171 to 173 of the Apex Court order of the order(as reported in 449 ITR 001 ). “171 Therefore, pure charity

ITO(EXEMPTION) WARD-1, CHENNAI vs. HINDUSTAN CHAMBER OF COMMERCE, CHENNAI

In the result, the appeals filed by the Revenue are dismissed

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.Nos.2086 & 2087/Chny/2019 ("नधा"रण वष" / Assessment Years: 2013-14 & 2015-16) Vs M/S. The Income Tax Officer Hindustan Chamber Of (Exemptions), Commerce, Ward 1, Chennai – 34. Greams Dugar, 5Th Floor South Wing, No.149, Greams Road, Chennai – 600 006. Pan : Aaach 2185E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. R. Anitha, Jcit ""यथ" क" ओर से/Respondent By : Shri B. Gowthaman, Ca

section 11(1A).” This board circular was followed by the Hon’ble Kolkata High Court in the case of CIT v. Hindustan Welfare Trusts, 70 taxman 93 and CIT v. East India Charitable Trust, 73 taxman 880 and the Hon’ble Gujarat High Court in the case of CIT vs. Ambalal Sarabhai Trust No.3, 173 ITR 683. Since the decision

ITO(EXEMPTION) WARD-1, CHENNAI vs. HINDUSTAN CHAMBER OF COMMERCE, CHENNAI

In the result, the appeals filed by the Revenue are dismissed

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.Nos.2086 & 2087/Chny/2019 ("नधा"रण वष" / Assessment Years: 2013-14 & 2015-16) Vs M/S. The Income Tax Officer Hindustan Chamber Of (Exemptions), Commerce, Ward 1, Chennai – 34. Greams Dugar, 5Th Floor South Wing, No.149, Greams Road, Chennai – 600 006. Pan : Aaach 2185E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. R. Anitha, Jcit ""यथ" क" ओर से/Respondent By : Shri B. Gowthaman, Ca

section 11(1A).” This board circular was followed by the Hon’ble Kolkata High Court in the case of CIT v. Hindustan Welfare Trusts, 70 taxman 93 and CIT v. East India Charitable Trust, 73 taxman 880 and the Hon’ble Gujarat High Court in the case of CIT vs. Ambalal Sarabhai Trust No.3, 173 ITR 683. Since the decision

SPANDAN FOUNDATION,COIMBATORE vs. CIT EXEMPTIONS, CHENNAI

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

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita No.160/Chny/2025

173 taxmann.com 852 (Banglore-Trib) 5. On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of Ld CIT(E) and argued that application was correctly rejected. 6. We have heard the rival submissions and perused the material available on record. The assessee has been granted registration

THE CRAFTS COUNCIL OF INDIA,CHENNAI vs. JCIT(EXEMPTIONS), CHENNAI

trust is acting only as the conduit pipe for the poor craft man to\nsell their crafts and hence is not in the nature of the business.\" During the\ncourse of appellate proceedings, notices were issued to the appellant through\n'ITBA Portal' under faceless scheme 2020 on registered email of the appellant\nfor filing reply as under:-\nSl.No\nNotice

MANSI FINANCE CHENNAI LIMITED,CHENNAI vs. THE ACIT, CC 4(1), CHENNAI

In the result, both the appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 108 & 109/Chny/2021 िनधा"रण वष"/Assessment Years: 2012-13 & 2013-14

Charitable Trust v. DCIT 280 ITR 357 (Mad) held that no hard and fast rule can be laid down in the matter of condonation of delay and the Court should adopt a pragmatic approach and the Court should exercise their discretion on the facts of each case keeping in mind that in construing the expression "sufficient cause" the principle

MANSI FINANCE CHENNAI LIMITED,CHENNAI vs. THE ACIT, CC-4(1), CHENNAI

In the result, both the appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 108 & 109/Chny/2021 िनधा"रण वष"/Assessment Years: 2012-13 & 2013-14

Charitable Trust v. DCIT 280 ITR 357 (Mad) held that no hard and fast rule can be laid down in the matter of condonation of delay and the Court should adopt a pragmatic approach and the Court should exercise their discretion on the facts of each case keeping in mind that in construing the expression "sufficient cause" the principle

SR TRUST,MADURAI vs. PCIT(CENTRAL), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Ble

1. For that the order of the Learned Principal Commissioner of Income Tax (Central) - 2, Chennai u/s.263 of the Income Tax Act, 1961 is opposed to law, facts and ircumstances of the case. 2. For that the Learned Principal Commissioner of Income Tax (Central) -2, Chennai is. not justified in invoking the provisions of section 263 of the Act, when

SRI KAMARAJ EDUCATIONAL TRUST,PUDUKKOTTAI vs. CIT EXEMPTIONS, CHENNAI

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

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita No.159/Chny/2025

section 80G(5) of the Act seeking approval u/s. 80G of the Act. The Ld. CIT(E) has rejected the application holding that the trust is only engaged in the process of establishing educational institution for a long period time, which cannot be considered as education for charitable purpose. The Ld. CIT(E) has held that the assessee had spent

THE CRAFTS COUNCIL OF INDIA,CHENNAI vs. JCIT(EXEMPTIONS) , CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council Of India, Vs. The Joint Commissioner Of Income Gf Temple Trees, Tax, Venkatnarayanana Road, (Exemptions) T. Nagar, Chennai 600 017. Chennai. [Pan: Aaatc 1433B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Ms. Gouthami Manivasagam, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 01.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 14.08.2024 आदेश / O R D E R Manu Kumar Giri ()

charitable purpose. For the relevant Assessment year, the appellant filed its return of Income disclosing NIL income. During the assessment u/s 143(3) of the Income Tax Act, the Joint Commissioner of Income Tax (JCIT) invoked proviso to section 2(15) in respect of certain income which in herview were in the nature of trade and commerce and by denying

THE CRAFTS COUNCIL OF INDIA,CHENNAI vs. JCIT (EXEMPTIONS), CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council Of India, Vs. The Joint Commissioner Of Income Gf Temple Trees, Tax, Venkatnarayanana Road, (Exemptions) T. Nagar, Chennai 600 017. Chennai. [Pan: Aaatc 1433B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Ms. Gouthami Manivasagam, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 01.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 14.08.2024 आदेश / O R D E R Manu Kumar Giri ()

charitable purpose. For the relevant Assessment year, the appellant filed its return of Income disclosing NIL income. During the assessment u/s 143(3) of the Income Tax Act, the Joint Commissioner of Income Tax (JCIT) invoked proviso to section 2(15) in respect of certain income which in herview were in the nature of trade and commerce and by denying

THE CRAFTS COUNCIL OF INDIA,CHENNAI vs. JCIT(EXEMPTIONS) , CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकरअपील सं./ Ita Nos.943, 944, 945 & 946/Chny/2024 (िनधा"रणवष" / Assessment Years: 2011-2012, 2013-14, 2015-16 & 2016-2017) The Crafts Council Of India, Vs. The Joint Commissioner Of Income Gf Temple Trees, Tax, Venkatnarayanana Road, (Exemptions) T. Nagar, Chennai 600 017. Chennai. [Pan: Aaatc 1433B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Ms. Gouthami Manivasagam, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 01.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 14.08.2024 आदेश / O R D E R Manu Kumar Giri ()

charitable purpose. For the relevant Assessment year, the appellant filed its return of Income disclosing NIL income. During the assessment u/s 143(3) of the Income Tax Act, the Joint Commissioner of Income Tax (JCIT) invoked proviso to section 2(15) in respect of certain income which in herview were in the nature of trade and commerce and by denying