TAMILNADU SMALL AND TINY INDUSTRIES LIMITED,CHENNAI vs. ITO, EXEMPTIONS WARD 4, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1415/Chny/2024 िनधा9रण वष9 /Assessment Year: 2015-16 Tamilnadu Small & Tiny Industries The Income Tax Officer Association, Vs. (Exemptions), No.10, Gst Road, Guindy, Ward-4, Chennai – 600 032. Chennai. [Pan: Aaatt 2207J]

trust objects to the levy of interest under sections 234A and 234B of the Income Tax Act, 1961.” 3. Grounds No.1 & 2 are general in nature hence, no adjudication is required. :- 3 -: 4. Grounds No.2 to 7 are relating to denial of exemption u/s. 11 of the Act invoking the provisio of section 2(15) and section

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

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

234A applies from the due date under section 139(1), unless return is filed within permitted time under notice and no tax is due. 7. For these grounds and any other ground including amendment of grounds that may be raised during the course of the appeal proceedings, the order of learned CIT(Appeals) may be set aside and that

ACIT, TRICHY vs. SHRI P.JANAKAR, DINDIGUL

Bench: Shri Chandra Poojari & Shri V. Durga Rao

charitable institution and also not accounted the transaction during the relevant financial year, the assessee could not substantiate the concealment of this sale transaction which is clearly establishes the default on his part and hence the lower authorities are justified in calculating the capital gains on account 'of sale of land and building at VOC Nagar, Thanjavur by applying

SRI PONNAIYAH RAMAJAYATHAMMAL EDUCTIONAL & CHARITABLE TRUST,CHENNAI vs. ACIT, TRICHY

Bench: Shri Chandra Poojari & Shri V. Durga Rao

charitable institution and also not accounted the transaction during the relevant financial year, the assessee could not substantiate the concealment of this sale transaction which is clearly establishes the default on his part and hence the lower authorities are justified in calculating the capital gains on account 'of sale of land and building at VOC Nagar, Thanjavur by applying

ACIT, TRICHY vs. P.MURUGESAN, THANJAVUR

Bench: Shri Chandra Poojari & Shri V. Durga Rao

charitable institution and also not accounted the transaction during the relevant financial year, the assessee could not substantiate the concealment of this sale transaction which is clearly establishes the default on his part and hence the lower authorities are justified in calculating the capital gains on account 'of sale of land and building at VOC Nagar, Thanjavur by applying

ACIT, TRICHY vs. SHRI R.VISWANATHAN, DINDIGUL

Bench: Shri Chandra Poojari & Shri V. Durga Rao

charitable institution and also not accounted the transaction during the relevant financial year, the assessee could not substantiate the concealment of this sale transaction which is clearly establishes the default on his part and hence the lower authorities are justified in calculating the capital gains on account 'of sale of land and building at VOC Nagar, Thanjavur by applying

P.MURUGESAN,CHENNAI vs. ACIT, TRICHY

Bench: Shri Chandra Poojari & Shri V. Durga Rao

charitable institution and also not accounted the transaction during the relevant financial year, the assessee could not substantiate the concealment of this sale transaction which is clearly establishes the default on his part and hence the lower authorities are justified in calculating the capital gains on account 'of sale of land and building at VOC Nagar, Thanjavur by applying

PSN EDUCATIONAL AND CHARITABLE TRUST,NAGERCOIL vs. ITO, NAGERCOIL

In the result, appeal of the assessee is allowed for

Bench: Shri A.Mohan Alankamony & Shri Challa Nagendra Prasad

Charitable Trust Ward-I(1), P.S. Nadar & Sons Building Nagercoil. 12, Court Road, Nagercoil-629 001. PAN:AAATP4096R (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. K.Ravi, Advocate अपीलाथ"क"ओरसे/ Appellant by : Dr. Nischal, JCIT ""यथ"क"ओरसे/Respondent by 5th March, 2015 : सुनवाईक"तार"ख/Date of hearing 27th March, 2015 : घोषणाक"तार"ख /Date of Pronouncement आदेश

ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTIONS), COIMBATORE vs. MAZDOOR WELFARE TRUST, TIRUVARUR

In the result, the appeal of the revenue is dismissed

Bench: Shri Manu Kumar Giri, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 515/Chny/2024 िनधा"रणवष" / Assessment Year: 2007-08 Mazdoor Welfare Trust, Assistant Commissioner Of V. Kovilvenni S.O. , Income Tax (Exemptions), Krishnapuram, 2Nd Floor, Mayflowe Mideity Thiruvarur – 614 403. Building, 1510 Trichy Road, [Pan:Aaatm-0632-Q] Coimbatore – 641 018. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Nilay Baran Som, Cit ""यथ"क"ओरसे/Respondent By : Shri. G. Baskar, Advocate सुनवाई क" तारीख/Date Of Hearing : 26.09.2024 घोषणा क" तारीख/Date Of Pronouncement : 27.11.2024 आदेश /O R D E R Per S. R. Raghunatha:

charitable trust, carrying on the activity of running of an Engineering college by the name Anjali Ammal Mahalingam Engineering College at Kovilvenni, Tiruvarur District, Tamilnadu. For the A.Y.2007-08 the assessee trust filed its return of income on 15.07.2008 admitting a total income of Rs.NIL. The case was selected for scrutiny and issued notice u/s.143(2) dated 19.01.2009 was issued