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

Charitable Trust (2014) 363 ITR 230, where it was clearly 25 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 held that denial of exemption u/s.11 should be limited only to amount which was diverted to persons referred to u/s.13 (3) in violation of section 13(2) of the Act. The ld.AR has also referred Circular No.387 dated 06.07.1984 issued by CBDT

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

Charitable Trust (2014) 363 ITR 230, where it was clearly 25 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 held that denial of exemption u/s.11 should be limited only to amount which was diverted to persons referred to u/s.13 (3) in violation of section 13(2) of the Act. The ld.AR has also referred Circular No.387 dated 06.07.1984 issued by CBDT

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

Charitable Trust (2014) 363 ITR 230, where it was clearly 25 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 held that denial of exemption u/s.11 should be limited only to amount which was diverted to persons referred to u/s.13 (3) in violation of section 13(2) of the Act. The ld.AR has also referred Circular No.387 dated 06.07.1984 issued by CBDT

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

Charitable Trust (supra), we hold the activity of sale of uniforms, textbooks, etc. and the excess of income over expenditure arising thereon which are disclosed in Form-10A are incidental to the attainment of objects of the assessee. Therefore, the assessee is entitled to the benefit of section 11 of the Act for the year under consideration, accordingly, we hold

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

Charitable Trust (supra), we hold the\nactivity of sale of uniforms, textbooks, etc. and the excess of income over\nexpenditure arising thereon which are disclosed in Form-10A are\nincidental to the attainment of objects of the assessee. Therefore, the\nassessee is entitled to the benefit of section 11 of the Act for the year\nunder consideration, accordingly, we hold

ACIT, EXEMPTIONS, COIMBATORE vs. MAHENDRA EDUCATIONAL TRUST, MANAKKAL

In the result, appeal filed by the Revenue is dismissed and cross objection filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 125 & 126/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co Nos.: 18 & 19/Chny/2019 (In Ita Nos.125 & 126/Chny/2019) िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri N.V. Balaji, Advocate राज" की ओर से /Revenue By : Shri G. Chandrababu, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 28.01.2021 घोषणा क" तार"ख/Date Of Pronouncement : 11.02.2021

charitable purpose, he cannot disturb the same in subsequent assessment years. The CIT(A), further observed that as regards payment to Shri M.G. Bharathkumar, it was the claim of the assessee that Shri M.G. Bharathkumar has transferred the total amount to M/s. Star Educational Trust and said amount was used for the objects of the trust, which is having coming

ACIT, EXEMPTIONS, COIMBATORE vs. MAHENDRA EDUCATIONAL TRUST, MANAKKAL

In the result, appeal filed by the Revenue is dismissed and cross objection filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 125 & 126/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co Nos.: 18 & 19/Chny/2019 (In Ita Nos.125 & 126/Chny/2019) िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri N.V. Balaji, Advocate राज" की ओर से /Revenue By : Shri G. Chandrababu, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 28.01.2021 घोषणा क" तार"ख/Date Of Pronouncement : 11.02.2021

charitable purpose, he cannot disturb the same in subsequent assessment years. The CIT(A), further observed that as regards payment to Shri M.G. Bharathkumar, it was the claim of the assessee that Shri M.G. Bharathkumar has transferred the total amount to M/s. Star Educational Trust and said amount was used for the objects of the trust, which is having coming

M/S J SIKILE FOUNDATION,CHENNAI vs. DCIT, EXEMPTION-III, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.83/Chny/2022 िनधा"रणवष"/Assessment Year: 2011-12 V. M/S.J Sikile Foundation, The Dcit, Plot No.1025, Street No.44, Exemption-Iii, Tvs Colony, Anna Nagar West Extn., Chennai. Chennai-600 101. [Pan: Aaats 1630 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable or religious trust which forfeits exemption by virtue of the provisions of the Income-tax Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1)(c) and (d) of that Act, the said rate will not apply to the business profits of such trusts which

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. JAYA EDUCATIONAL TRUST, CHENNAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1552/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 V. The Dcit, Jaya Educational Trust, Chennai. No.8, Krishnapuram, Ii Main Road, Thiruninravur, Thiruvallur-602 024. [Pan:Aaatj 0369 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

2) of the Act, states that in a case, where the whole or any part of the relevant income is not exempt u/s 11 or sec. 12 by virtue of the provisions contained in clause (c) or clause (d) of sub.sec. (1) of section 13 of the Act, tax shall be charged on the relevant income or part of relevant

SRINIVASAN CHARITABLE AND EDUCATIONAL TRUST,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-2, , TRICHY

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

2) on 22.10.2019 and show cause was issued by the AO on 05.11.2019, pursuant to which, the assessee filed on 27.11.2019 objection against the additions proposed. Meanwhile on 29.11.2019, the Ld.PCIT issued show cause notice for cancelling the registration u/s.12AA of the Act and according to the Ld.AR, on 18.12.2019, the Ld.PCIT without giving proper opportunity to the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, TRICHY, TRICHY vs. SRINIVASAN CHARITABLE AND EDUCATIONAL TRUST, PERAMBALUR

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

2) on 22.10.2019 and show cause was issued by the AO on 05.11.2019, pursuant to which, the assessee filed on 27.11.2019 objection against the additions proposed. Meanwhile on 29.11.2019, the Ld.PCIT issued show cause notice for cancelling the registration u/s.12AA of the Act and according to the Ld.AR, on 18.12.2019, the Ld.PCIT without giving proper opportunity to the assessee

SRINIVASAN CHARITABLE AND EDUCATIONAL TRUST,PERAMBALUR vs. ACIT, CENTRAL COIRCLE-2, , TRICHY

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

2) on 22.10.2019 and show cause was issued by the AO on 05.11.2019, pursuant to which, the assessee filed on 27.11.2019 objection against the additions proposed. Meanwhile on 29.11.2019, the Ld.PCIT issued show cause notice for cancelling the registration u/s.12AA of the Act and according to the Ld.AR, on 18.12.2019, the Ld.PCIT without giving proper opportunity to the assessee

SRINIVASAN CHARITABLE AND EDUCATION TRUST,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-2, TRICHY, TRICHY

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

2) on 22.10.2019 and show cause was issued by the AO on 05.11.2019, pursuant to which, the assessee filed on 27.11.2019 objection against the additions proposed. Meanwhile on 29.11.2019, the Ld.PCIT issued show cause notice for cancelling the registration u/s.12AA of the Act and according to the Ld.AR, on 18.12.2019, the Ld.PCIT without giving proper opportunity to the assessee

SRINIVASAN CHARITABLE AND EDUCATION TRUST,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-2, TRICHY

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

2) on 22.10.2019 and show cause was issued by the AO on 05.11.2019, pursuant to which, the assessee filed on 27.11.2019 objection against the additions proposed. Meanwhile on 29.11.2019, the Ld.PCIT issued show cause notice for cancelling the registration u/s.12AA of the Act and according to the Ld.AR, on 18.12.2019, the Ld.PCIT without giving proper opportunity to the assessee

SRINIVASAN CHRITABLE AND EDUCATIONAL TRUST, ,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-2, TRICHY

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

2) on 22.10.2019 and show cause was issued by the AO on 05.11.2019, pursuant to which, the assessee filed on 27.11.2019 objection against the additions proposed. Meanwhile on 29.11.2019, the Ld.PCIT issued show cause notice for cancelling the registration u/s.12AA of the Act and according to the Ld.AR, on 18.12.2019, the Ld.PCIT without giving proper opportunity to the assessee

SRINIVASAN CHARITABLE AND EDUCATION TRUST,PERAMBALUR vs. ACIT, CENTRAL CIRLCE-2, , TRICHY

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

2) on 22.10.2019 and show cause was issued by the AO on 05.11.2019, pursuant to which, the assessee filed on 27.11.2019 objection against the additions proposed. Meanwhile on 29.11.2019, the Ld.PCIT issued show cause notice for cancelling the registration u/s.12AA of the Act and according to the Ld.AR, on 18.12.2019, the Ld.PCIT without giving proper opportunity to the assessee

SRINIVASAN CHARITABLE AND EDUCATIONAL TRUST,PERAMBALUR vs. ACIT,CENTRAL CIRCLE-2, TRICHY

In the result, appeals filed by the assessee and appeal filed by the\nRevenue are allowed for statistical purposes

2) on\n22.10.2019 and show cause was issued by the AO on 05.11.2019,\npursuant to which, the assessee filed on 27.11.2019 objection against the\nadditions proposed. Meanwhile on 29.11.2019, the Ld.PCIT issued show\ncause notice for cancelling the registration u/s.12AA of the Act and\naccording to the Ld.AR, on 18.12.2019, the Ld.PCIT without giving proper\nopportunity to the assessee

GOWRIN CHARITABLE TRUST,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI

In the result, appeals filed by the assessee are allowed for statistical purpose

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1367 & 1368/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2019-2020) M/S. Gowrin Charitable Trust, Vs. The Income Tax Officer, No.36/40, Lazarus Church Road, (Exemption) Mandavelipakkam, Ward 1, Rajaannamalaipuram, Chennai. Chennai 600 028. [Pan: Aabtg 1312N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Sudersan, C.A., ""यथ" क" ओर से /Respondent By : Shri V.Justin, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 22.07.2024 घोषणा क" तार"ख /Date Of Pronouncement : 26.07.2024 आदेश / O R D E R Manu Kumar Giri ()

2. Assessee is a charitable trust registered under section 12A of the Income Tax Act, 1961 (‘Act’ in short) vide registration dated 17.10.2007 and claiming exemption u/s 11 of the Act. The assessee filed its return of income electronically on 11.08.2018 for AY 2018-19 and on 19.11.2019 for AY 2019-20. 3. The above said both the return