ITO, CHENNAI vs. MAC (EDUCATIONAL) FOUNDATION, CHENNAI

In the result appeals of the Revenue are dismissed

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)

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

ITO, CHENNAI vs. UNITED EDUCATIONAL FOUNDATION, CHENNAI

In the result appeals of the Revenue are dismissed

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)

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

ITO, CHENNAI vs. MAC PUBLIC CHARITABLE TRUST, CHENNAI

In the result appeals of the Revenue are dismissed

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)

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

ITO, CHENNAI vs. SRI VENKATESWARA EDUCATIONAL & HEALTH TRUST, CHENNAI

In the result appeals of the Revenue are dismissed

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)

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

NEURO UPDATE CHENNAI,CHENNAI vs. ITO, EXEMPTION WARD-1, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri S.R.Raghunatha

250 of the Act, upholding the addition, be set aside; b. The activities of the Appellant be rightly treated as educational/ charitable under Section 2(15) of the Act and the benefit of exemption under Section 11 of the Act be restored; c. The additions made to the income of the Appellant amounting to ₹61,15,273/- be deleted

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. EVERWIN EDUCATIONAL AND CHARITABLE TRUST, KOLATHUR, CHENNAI

In the result, appeal filed by the Revenue is dismissed

250/- u/s 13(1)(c) r.w. 13(2)(g) of the Act and also denied\nthe exemption claimed u/s 11 in respect of the net income of the\nassessee trust. Aggrieved by the order of the AO, the assessee preferred\nappeal before the Ld. CIT(A).\n5. During the pendency of the appeal and having regard to the\nobservations made

CHARSUR ARTS FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita No.:1753/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Charsur Arts Foundation, The Commissioner Of No. 72, M.C.P. Ramasamy Road, Vs. Income Tax (Exemption), Alwarpet, Chennai 600 018. Chennai. [Pan: Aabtc-1154-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hithesh, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 28.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.08.2025 आदेश/ O R D E R Per George George K: This Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Exemption), Chennai Dated 16.05.2025 Passed Under Section 119(2)(B) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) For The Assessment Year 2020-21. 2. The Solitary Issue Argued On Merits Is With Regard To Maintainability Of Appeal Filed Against The Order Passed Under Section 119(2)(B) Of The Act.

charitable trusts registered u/s 12A of the Act. 7. Notwithstanding the above, the Hon'ble Supreme Court of India in M.A. No.665 of 2021 dated 23/09/2021 has ordered that in cases where the limitation would have expired during the period between 15.03.2020 till 02.10.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period

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 Trust, (2014) 267 CIT 305 (Del) (iii) Free Trade Union Multipurpose Project Trust vs. ITO, (2018) 95 Taxmann.Com 297 24. Per contra, ld. Authorised Representative strongly supporting the order of the ld. Commissioner of Income Tax (Appeals), in so far as it concerned the reliefs given by him, submitted at the outset that it was necessary

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 Trust, (2014) 267 CIT 305 (Del) (iii) Free Trade Union Multipurpose Project Trust vs. ITO, (2018) 95 Taxmann.Com 297 24. Per contra, ld. Authorised Representative strongly supporting the order of the ld. Commissioner of Income Tax (Appeals), in so far as it concerned the reliefs given by him, submitted at the outset that it was necessary

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 Trust, (2014) 267 CIT 305 (Del) (iii) Free Trade Union Multipurpose Project Trust vs. ITO, (2018) 95 Taxmann.Com 297 24. Per contra, ld. Authorised Representative strongly supporting the order of the ld. Commissioner of Income Tax (Appeals), in so far as it concerned the reliefs given by him, submitted at the outset that it was necessary

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 Trust, (2014) 267 CIT 305 (Del) (iii) Free Trade Union Multipurpose Project Trust vs. ITO, (2018) 95 Taxmann.Com 297 24. Per contra, ld. Authorised Representative strongly supporting the order of the ld. Commissioner of Income Tax (Appeals), in so far as it concerned the reliefs given by him, submitted at the outset that it was necessary

N. VIJAY KUMAR, ACIT, CHENNAI vs. RAJAH MUTHIAH CHETTIAR CHARITABLE AND EDUCATIONAL TRUST, CHENNAI

In the result, appeals filed by the Revenue & CO of assessee are

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Charitable & Educational Trust :: 10 :: 9. Consequently, the impugned penalty order dated 28th March, 2022 passed by Respondent No.1 under Section 270A of the Act is quashed and Respondent No.1 is directed to grant immunity under Section 270AA of the Act to the Petitioner. 18. At this stage, it is relevant to consider the decision of Hon’ble Madras High Court

IQBAL MOHAMED TRUST,LOVEDALE vs. CIT, EXEMPTION, CHENNAI

In the result, the appeal is allowed for statistical purposes

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable and do not work in commercial lines. Hence, the activity ITA No.539 539/Chny/2025 (AY -) Iqbal Mohamed Trust Iqbal Mohamed Trust :: 4 :: of the trust does not fall in the ambit of ‘Educatio of the trust does not fall in the ambit of ‘Education

INCOMETAX OFFICER EXEMPTIONS WARD, TIRUNELVELI vs. THE CHRISTIAN BUSINESSMEN EDUCATIONAL FELLOWSHIP, KOVILPATTI

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

Bench: Hon’Ble Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./ Ita No.2395/Chny/2025 "नधा"रण वष" /Assessment Year: 2019-20 The Income Tax Officer, The Christian Businessmen Exemptions Ward Vs. Educational Fellowship, Nellai City Centre, Rahmath Nagar, No.46, Alwar Street, Tiruchendur Road, Kovilpatti, Tirunelvali, Tamil Nadu-628501 Tamil Nadu-627011 [Pan: Aacat2359N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.C.Sivakumar, Addl.Cit ""यथ" क" ओर से /Respondent By : Mr.R. Viswanthan, Ca सुनवाई क" तार"ख/Date Of Hearing : 07.01.2026 घोषणा क" तार"ख /Date Of Pronouncement : 19.01.2026

sections 11(5) or 13. Such determination cannot be undertaken in summary proceedings. Further, the Hon’ble Delhi High Court in DIT (Exemptions) v. Mehta Charitable Prajnalay Trust (354 ITR 250

SATHYAM EDUCATIONAL & CHARITABLE TRUST ,TIRUPUR vs. ITO , NFAC , DELHI, -

In the result, appeal filed by the assessee in ITA No

Bench: Shri Mahavir Singh, Hon’Ble & Shriarun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.611 & 612/Chny/2022 िनधा"रणवष"/Assessment Years: 2014-15 & 2015-16 V. M/S. Sathyam Educational & The Income Tax Officer, Charitable Trust, Income Tax Department, No.233, Vijay Building, National Faceless Appeal Muthur Road, Centre (Nfac), Vellakovil, Delhi. Tirupur-638 111. [Pan:Aajts 4729 D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.Y.Sridhar, Fca ""थ" की ओर से /Respondent By : Mr.Hema Bhupal, Jcit सुनवाईकीतारीख/Date Of Hearing : 15.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

Charitable Trust, Income Tax Department, No.233, Vijay Building, National Faceless Appeal Muthur Road, Centre (NFAC), Vellakovil, Delhi. Tirupur-638 111. [PAN:AAJTS 4729 D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr.Y.Sridhar, FCA ""थ" की ओर से /Respondent by : Mr.Hema Bhupal, JCIT सुनवाईकीतारीख/Date of Hearing : 15.03.2023 घोषणाकीतारीख /Date of Pronouncement : 06.04.2023 आदेश

SATHYAM EDUCATIONAL & CHARITABLE TRUST ,TIRUPUR vs. ITO , NFAC , DELHI, -

In the result, appeal filed by the assessee in ITA No

Bench: Shri Mahavir Singh, Hon’Ble & Shriarun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.611 & 612/Chny/2022 िनधा"रणवष"/Assessment Years: 2014-15 & 2015-16 V. M/S. Sathyam Educational & The Income Tax Officer, Charitable Trust, Income Tax Department, No.233, Vijay Building, National Faceless Appeal Muthur Road, Centre (Nfac), Vellakovil, Delhi. Tirupur-638 111. [Pan:Aajts 4729 D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.Y.Sridhar, Fca ""थ" की ओर से /Respondent By : Mr.Hema Bhupal, Jcit सुनवाईकीतारीख/Date Of Hearing : 15.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

Charitable Trust, Income Tax Department, No.233, Vijay Building, National Faceless Appeal Muthur Road, Centre (NFAC), Vellakovil, Delhi. Tirupur-638 111. [PAN:AAJTS 4729 D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr.Y.Sridhar, FCA ""थ" की ओर से /Respondent by : Mr.Hema Bhupal, JCIT सुनवाईकीतारीख/Date of Hearing : 15.03.2023 घोषणाकीतारीख /Date of Pronouncement : 06.04.2023 आदेश

KAUMARA MADALAYAM,COIMBATORE vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), COIMBATORE, COIMBATORE

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.680/Chny/2024 िनधा:रण वष: /Assessment Year: 2015-16 Kaumara Madalayam, The Dy. Commissioner Of Income Chinnavedampatti Post, Vs. Tax (Exemptions), Coimbatore – 641 049. Coimbatore. [Pan: Aabtk 6034B]. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Assessee By : Shri N.V. Krishnan, Advocate IjथG की ओर से /Revenue By : Shri N. Sanjay Gandhi, Jcit सुनवाई की तारीख/Date Of Hearing : 13.06.2024 घोषणा की तारीख /Date Of Pronouncement : 30.08.2024 आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), [Nfac], Delhi [Hereinafter Cit(A)] In Din & Order No.Itba/Nfac/S/250/2023-24/1059915043(1), Dated 19.01.2024. The Assessment Was Framed By The Dy. Commissioner Of Income Tax (Exemptions), Coimbatore For The Assessment Year 2015-16 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Vide Order Dated 12.12.2017. :- 2 -: 2. The Assessee Has Raised The Following Grounds Of Appeal:

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in our view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s.12AA by itself that offers

M/S ALPHA EDUCATIONAL TRUST ,CHENNAI vs. DCIT (EXEMPTIONS), CHENNAI

In the result, appeal of the assessee is partly allowed

Bench: Shri Mahavir Singh, Vice-आयकरअपीलसं./I.T.A.No.588/Chny/2022 ("नधा"रणवष" / Assessment Year: 2011-12) M/S. Alpha Educational Trust Vs The Dcit (Exemptions), No.2/310, Jeeva Street, Chennai. Mondiamman Nagar, Red Hills, Chennai-600 052. Pan: Aacta 9230A (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable activities under the name & style of Alpha Education Trust. The assessee filed its return of income for the relevant assessment year 2011-12 on 09.03.2012 claiming exemption u/s.11 of the 3 Act. The Assessing Officer denied claim of exemption and assessed the assessee as an AOP by observing in para 5 as under:- “The Hon’ble Madras High Court

NILAA CHARITABLE TRUST,VILLUPURAM vs. ITO, EXEMPTIONS WARD-1, CHENNAI

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

Bench: SHRI GEORGE GEORGE K (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)

Charitable Trust, Income Tax Officer T.Kosapalayam Village, Vs. (Exemption), Anniyur Post, Gingee Road, Ward-1, Villupuram Dist- 605 202. Chennai. PAN: AABTN-0861-F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Mr. Sendamarai Kannan, Advocate ""यथ" क" ओर से/Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई क" तारीख/Date of Hearing : 25.02.2025 घोषणा क" तारीख/Date