ITO, CHENNAI vs. UNITED EDUCATIONAL FOUNDATION, CHENNAI
In the result appeals of the Revenue are dismissed
ITA 2890/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12
Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)
Trust reported in 196 ITR 31 wherein it was held as follows: “A
charitable purpose may be served in more than one way. One is to
directly contribute money to another charitable organization,
which advances that cause. In the absence of allegations of device
and/or malafides, the amount contributed to other charitable
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I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014
institutions
