JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

section 13(1)(d) but not on entire income of the Trust. A similar view has been taken by the Hon’ble High Court of Karnataka in the case of CIT vs. Fr. Mullers Charitable Trust (2014) 363 ITR 230

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

section 13(1)(d) but not on entire income of the Trust. A similar view has been taken by the Hon’ble High Court of Karnataka in the case of CIT vs. Fr. Mullers Charitable Trust (2014) 363 ITR 230

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

section 13(1)(d) but not on entire income of the Trust. A similar view has been taken by the Hon’ble High Court of Karnataka in the case of CIT vs. Fr. Mullers Charitable Trust (2014) 363 ITR 230

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

trust to be solely engaged in education with business income being incidental. She argued vehemently that the assessee’s claim of concessional rate lacks evidence and it is irrelevant to the commercial character, further, the ld. CIT(A) rightly held that section 11(4A) of the Act does not apply without a primary educational activity. 35. The ld. DR further

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

trust to be solely engaged in education with business income being incidental. She argued vehemently that the assessee's claim of concessional rate lacks evidence and it is irrelevant to the commercial character, further, the Id. CIT(A) rightly held that section 11(4A) of the Act does not apply without a primary educational activity. 35. The Id. DR further

ALAMELU MEMORIAL CHARITABLE TRUST,THIRUVALLUR vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.814/Chny/2025 Alamelu Memorial Charitable Trust, Vs. The Commissioner Of Income Tax No. 46, 2Nd Street, Sp Munusamy [Exemptions], Nagar, Gnt Road, Thervazhi, Chennai. Gummidipoondi, Thiruvallur 601 201. [Pan:Aaita6393E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Vishva Padmanabhan, C.A. ""थ" की ओर से/Respondent By : Shri G. Nandha Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 04.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.03.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai In Rejecting The Application Filed In Form 10Ab Under Clause (Iii) Of First Proviso To Section 80G(5) Of The Income Tax Act, 1961 [“Act” In Short].

Charitable Trust v. CIT(E) & Anors. dated 08.03.2024 and prayed to follow the same for remanding the matter to the ld. CIT(E) for fresh consideration. 6. The ld. DR Shri G. Nandha Kumar, CIT supported the order passed by the ld. CIT(E). 7. Heard both the parties and perused the material available on record. The assessee trust filed

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]

Charitable Public Trust (Mad) reported in 374 ITR 274, the Hon'ble Madras High Court held as follows:- "Held, dismissing the appeal, (i) that the Commissioner (Appeals) and the Tribunal had come to the conclusion that the donations received did not partake of the character of capitation fee. There was no element of involuntary nature in the donations. A specific

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]

Charitable Public Trust (Mad) reported in 374 ITR 274, the Hon'ble Madras High Court held as follows:- "Held, dismissing the appeal, (i) that the Commissioner (Appeals) and the Tribunal had come to the conclusion that the donations received did not partake of the character of capitation fee. There was no element of involuntary nature in the donations. A specific

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]

Charitable Public Trust (Mad) reported in 374 ITR 274, the Hon'ble Madras High Court held as follows:- "Held, dismissing the appeal, (i) that the Commissioner (Appeals) and the Tribunal had come to the conclusion that the donations received did not partake of the character of capitation fee. There was no element of involuntary nature in the donations. A specific

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]

Charitable Public Trust (Mad) reported in 374 ITR 274, the Hon'ble Madras High Court held as follows:- "Held, dismissing the appeal, (i) that the Commissioner (Appeals) and the Tribunal had come to the conclusion that the donations received did not partake of the character of capitation fee. There was no element of involuntary nature in the donations. A specific

V S K CHARITABLE AND EDUCATIONAL TRUST,PUDUKKOTTAI vs. INCOME TAX OFFICER, PUDUKKOTTAI

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

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.1006/Chny/2025 ननिाारण वर्ा/Assessment Year: 2024-25 V. V.S.K.Charitable & Educational Income Tax Officer, Ward-1, Trust, Pudukkottai. No.7/66, Vasantha Illam,Mullainagar, Thirumayam Po, Thirumayam Taluk, Pudukkottai, Tamil Nadu-622 507. [Pan: Aactv1459L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.V.Alagappan, C.A. प्रत्यर्थी की ओर से /Respondent By : Ms.R.Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 31.07.2025 : घोर्णाकीतारीख /Date Of Pronouncement 28.10.2025

Charitable & Educational Trust educational institutions. Assessee while filing the return of income for the Financial Year 2023-24 (AY 2024-25), the assessee inadvertently selected the incorrect section for claiming exemption. Assessee opted for Section 11 instead of Section (23C)(iiid) of the Act. While processing the return, the CPC disallowed the exemtion claimed u/s11, resulting in a tax demand

DCIT, EXEMPTIONS, CHENNAI vs. SRI RENGAMBAL EDUCATIONAL TRUST, THIRUVANNAMALAI

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

Bench: Shri Inturi Rama Rao & Shri Duvvuru R.L. Reddyआयकर अपील सं./I.T.A. No. 394/Chny/2019 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner Of M/S. Sri Renugambal Educational Trust, Income Tax (Exemptions-Iii), Chennai Vs. I.C.C. Road, Ettivadi, Polur Taluk, Circle, Aayakar Bhavan, Annexe Thiruvannamalai 606 907. Building, Iii Floor, 121, M.G. Road, Nungambakkam, Chennai 600 034. [Pan:Aaets9713L] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri A. Soundararajan, Addl. Cit ""थ" की ओर से/Respondent By : None सुनवाई की तारीख/ Date Of Hearing : 14.10.2019 घोषणा की तारीख /Date Of Pronouncement : 29.11.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2018 Relevant To The Assessment Year 2011-12. The Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Erroneously Allowed The Exemption Under Section 11 Of The Income Tax Act, 1961 [“ Act” In Short].

section 11 of the Act, the ld. CIT(A) has failed to consider the decision of the ITAT, Chennai in the case of DDIT(E) v. Paramasiva Naidu Muthuvel Raj Education Trust (supra), wherein the Tribunal has considered the decision in the case of CIT v. Fr. Mullers Charitable Institutions [2014] 363 ITR 230

DCIT (EXEMPTIONS) , CHENNAI vs. SRI NANDHANAM EDUCATIONAL & SOCIAL WELFARE TRUST, VELLORE

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

section 13(1) of the Act. For this, Revenue has raised the following grounds:- 2.1 The Ld CIT(A) allowed the exemption u/s 11 of the I.T.Act, 1961 without realizing the fact that Sec. 13(1) clearly states that nothing contained in Sec.11 or 12 shall operate so as to exclude from total income if violations as mentioned is those

DDIT, CHENNAI vs. M/S. PARAMASIVA NAIDU MUTHURVELRAJ EDUCATIONAL TRUST, CHENNAI

In the result, the appeal of the Revenue is allowed and the

Bench: Shri Abraham P George & Shri George Mathan

trust, consequently, there was no violation of provisions of the sections 13(1)(c) and 13(1)(d) of the Act. In regard to the payment of electricity bills, the Ld.CIT(A) had held that the amounts are very small and insignificant compared to the total volume of transactions and hence, it cannot be viewed as violation of Sec.13

SREE RAGHAVENDRA EDUCATIONAL SOCIETY,CHENNAI vs. ITO (EXEMPTIONS) WARD 1, CHENNAI

In the result, appeals filed by the assessee for both the assessment years are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 834 & 835/Chny/2024 िनधा"रण वष" / Assessment Years: 2011-12 & 2015-16

charitable objects. The assessee society is also registered under section 12AA of the Income Tax Act 1961, vide order of Director of Income Tax (Exemptions), Chennai - 600034, No:DIT(E) No.2(59)/98-99 dated 15.06.1998. The primary Object of the Society is for the purpose of education and the Society operates the following schools: A) Ashram Matriculation Higher Secondary School

SREE RAGHAVENDRA EDUCATIONAL SOCIETY,CHENNAI vs. ITO (EXEMPTIONS) WARD 4, CHENNAI

In the result, appeals filed by the assessee for both the assessment years are allowed for statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 834 & 835/Chny/2024 िनधा"रण वष" / Assessment Years: 2011-12 & 2015-16

charitable objects. The assessee society is also registered under section 12AA of the Income Tax Act 1961, vide order of Director of Income Tax (Exemptions), Chennai - 600034, No:DIT(E) No.2(59)/98-99 dated 15.06.1998. The primary Object of the Society is for the purpose of education and the Society operates the following schools: A) Ashram Matriculation Higher Secondary School

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

trust or institution and fulfillment of all the conditions laid down in clause 1 to 5 of section 80G. Accordingly, the approval u/s.80G of the Act was rejected and approval cancelled vide order dated 30/10/2024 by the Ld. CIT(E) in Application No.CIT (Exemption), Chennai/2024-25/12AA/12001 vide DIN & Notice No. ITBA /EXM/F /EXM45/2024-25/1070053179(1). 2. The Ld. Authorized Representative

THE HANDLOOM EXPORT PROMOTION COUNCIL,CHENNAI vs. ASSISTANT DIRECTOR OF INCOME TAX, CHENNAI

In the results, the appeals of the assessee in ITA Nos

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 2130 & 2131/Mds/2013 "नधा"रण वष" /Assessment Years : 2009-10 & 2010-2011

trust with advancement of any other object of ITA Nos.2130 & 2131/Mds/2013 :- 11 -: general public utility. The assessee’s letter dated 21.10.2013 in response to this office letter dated 17.10.2013 was vague and tangential to the issues raised. Sec.37(1) details with deductions permissible under the head "profits and gains of business or profession" and not related to the issues