BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

98 results for “charitable trust”+ Section 250(6)clear

Sorted by relevance

Mumbai376Delhi217Bangalore138Chennai98Pune87Kolkata83Hyderabad68Ahmedabad67Jaipur66Amritsar36Chandigarh27Nagpur18Patna17Visakhapatnam17Allahabad17Agra16Cochin15Rajkot15Lucknow15Indore15Surat13Raipur11Jodhpur9Cuttack7Calcutta6Jabalpur4Karnataka4Guwahati4Panaji4Rajasthan3Ranchi3Dehradun2SC1Telangana1Varanasi1Andhra Pradesh1

Key Topics

Section 234E123Section 200A102Section 1167Addition to Income64Section 25057Section 12A47Exemption40Charitable Trust37Condonation of Delay

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

In the result, the appeal of the assessee is allowed

ITA 1480/CHNY/2025[2016-17]Status: DisposedITAT Chennai30 Oct 2025AY 2016-17

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

For Appellant: Shri. G. Sitharaman, CA &For Respondent: Shri. R. Raghupathy, Addl. C.I.T
Section 11Section 12ASection 2(15)Section 250

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

Showing 1–20 of 98 · Page 1 of 5

33
Section 1032
Natural Justice32
Limitation/Time-bar32

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

In the result, appeal filed by the Revenue is dismissed

ITA 2811/CHNY/2024[2016-17]Status: DisposedITAT Chennai24 Feb 2026AY 2016-17
Section 11Section 12ASection 13(1)(c)Section 143(3)Section 263

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

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

ITA 2097/CHNY/2025[2019-20]Status: DisposedITAT Chennai24 Oct 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. Arjunraj, AdvocateFor Respondent: Mr. Saujanya Ranjan, IRS
Section 270ASection 270A(9)Section 9

6 March, 2022 passed by Respondent No.1 under Section 270AA (4) of the Act is set aside and Respondent No.1 is directed to grant immunity under Section 270AA of the Act to the Petitioner.” 7. This Court is of the opinion that the only addition in the assessment order framed by Respondent No.1 is in respect of disallowance under section

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

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

ITA 1753/CHNY/2025[2020-21]Status: DisposedITAT Chennai28 Aug 2025AY 2020-21

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.

For Appellant: Shri Hithesh, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 11Section 119(2)(b)Section 12ASection 139

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

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

In the result, the appeal is allowed for statistical purposes

ITA 539/CHNY/2025[-]Status: DisposedITAT Chennai04 Nov 2025

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.T. Banusekar, Advocate &For Respondent: Ms. E. Pavuna Sundari, CIT
Section 12ASection 12A(1)(ac)Section 2(15)

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

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

ITA 2219/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

250/- from the trust account. This money was obviously used for paying the difference between actual purchase amount of ITA Nos2125 to 2128 :- 9 -: & 2219 to 2222 /2017 "1,25,00,000/- and apparent consideration of "40,00,000/. Thus there was violation of a nature specified u/s.13(1) (c) of the Act. (v) During the previous year ended

VELLORE INSTITUTE OF TECHNOLOGY,VELLORE vs. DCIT, CC IV(1), CHENNAI

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2126/CHNY/2017[2006-07]Status: DisposedITAT Chennai14 Nov 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

250/- from the trust account. This money was obviously used for paying the difference between actual purchase amount of ITA Nos2125 to 2128 :- 9 -: & 2219 to 2222 /2017 "1,25,00,000/- and apparent consideration of "40,00,000/. Thus there was violation of a nature specified u/s.13(1) (c) of the Act. (v) During the previous year ended

VELLORE INSTITUTE OF TECHNOLOGY,VELLORE vs. DCIT, CC IV(1), CHENNAI

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2125/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

250/- from the trust account. This money was obviously used for paying the difference between actual purchase amount of ITA Nos2125 to 2128 :- 9 -: & 2219 to 2222 /2017 "1,25,00,000/- and apparent consideration of "40,00,000/. Thus there was violation of a nature specified u/s.13(1) (c) of the Act. (v) During the previous year ended

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

ITA 2220/CHNY/2017[2006-07]Status: DisposedITAT Chennai14 Nov 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

250/- from the trust account. This money was obviously used for paying the difference between actual purchase amount of ITA Nos2125 to 2128 :- 9 -: & 2219 to 2222 /2017 "1,25,00,000/- and apparent consideration of "40,00,000/. Thus there was violation of a nature specified u/s.13(1) (c) of the Act. (v) During the previous year ended

DHARMA NAIDU EDUCATIONAL & CHARITABLE TRUST ,CHENNAI vs. DCIT-EXEMPTIONS, CHENNAI CIRCLE, CHENNAI

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

ITA 497/CHNY/2024[2015-16]Status: DisposedITAT Chennai17 May 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No. 497/Chny/2024 (िनधा"रण वष" / Assessment Year: 2015-16) M/S. Dharma Naidu Educational Vs. The Deputy Commissioner Of & Charitable Trust, Income Tax (Exemptions), No.24, Chengalvarayan Street, Chennai Circle, Shenoy Nagar, Chennai. Chennai – 600 030. [Pan: Aaatd 2601E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.G. Raghunath, Advocate ""यथ" क" ओर से /Respondent By : Shri Ar.V. Srinivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 02.05.2024 : 17.05.2024 घोषणा क" तारीख /Date Of Pronouncement

For Appellant: Shri K.G. Raghunath, AdvocateFor Respondent: Shri AR.V. Srinivasan, Addl. CIT
Section 10Section 143(1)Section 154Section 250

Charitable Trust, Income Tax (Exemptions), No.24, Chengalvarayan Street, Chennai Circle, Shenoy Nagar, Chennai. Chennai – 600 030. [PAN: AAATD 2601E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri K.G. Raghunath, Advocate ""यथ" क" ओर से /Respondent by : Shri AR.V. Srinivasan, Addl. CIT सुनवाई क" तारीख/Date of Hearing : 02.05.2024 : 17.05.2024 घोषणा क" तारीख /Date of Pronouncement आदेश

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

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

ITA 612/CHNY/2022[2015-2016]Status: DisposedITAT Chennai06 Apr 2023AY 2015-2016

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

For Appellant: Mr.Y.Sridhar, FCAFor Respondent: Mr.Hema Bhupal, JCIT
Section 10Section 10(23)(c)Section 11Section 154Section 250

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

ITA 611/CHNY/2022[2014-2015]Status: DisposedITAT Chennai06 Apr 2023AY 2014-2015

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

For Appellant: Mr.Y.Sridhar, FCAFor Respondent: Mr.Hema Bhupal, JCIT
Section 10Section 10(23)(c)Section 11Section 154Section 250

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

DCIT, CC2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

In the result, both the appeals of the Revenue are dismissed and

ITA 1251/CHNY/2025[2021-22]Status: DisposedITAT Chennai12 Sept 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.G. Baskar, AdvocateFor Respondent: Mrs. Yamuna, CIT
Section 132Section 139Section 147Section 148Section 250

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘) 2. Since the issues involved in both these appeals are common, they were heard together. Both the parties also argued them together raising similar arguments on these issues. Accordingly, for the sake of convenience and brevity, we dispose both these appeals by this consolidated order

DCIT, CEN CIR 2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

In the result, both the appeals of the Revenue are dismissed and

ITA 1252/CHNY/2025[2022-23]Status: DisposedITAT Chennai12 Sept 2025AY 2022-23

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.G. Baskar, AdvocateFor Respondent: Mrs. Yamuna, CIT
Section 132Section 139Section 147Section 148Section 250

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘) 2. Since the issues involved in both these appeals are common, they were heard together. Both the parties also argued them together raising similar arguments on these issues. Accordingly, for the sake of convenience and brevity, we dispose both these appeals by this consolidated order

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

In the result, the appeal of the assessee is allowed

ITA 680/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Aug 2024AY 2015-16

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:

For Appellant: Shri N.V. Krishnan, AdvocateFor Respondent: Shri N. Sanjay Gandhi, JCIT
Section 10Section 11Section 12ASection 143(3)Section 6(18)

6 -: assessment can be said to be pending. This court referred to various interpretations of the word "pending" at page 784 of the reported decision, and ultimately, relied upon the decision of the Apex court in the case of Asgarali Nazarali vs. State of Bombay, AIR 1957 SC 503, to hold that it can safely be said that a matter

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

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

ITA 2395/CHNY/2025[2019-20]Status: DisposedITAT Chennai19 Jan 2026AY 2019-20

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

For Appellant: Mr.C.Sivakumar, Addl.CITFor Respondent: Mr.R. Viswanthan, CA
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154Section 80G

6. The Ld. AR, on the other hand, supported the order of the Ld. CIT(A). It was submitted that the assessee is a registered charitable institution under section 12A and the application of income under section 11 cannot be examined or disallowed at :- 4 -: the stage of section 143(1). Any alleged inconsistency required verification and examination, which

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

In the result, appeal of the assessee is partly allowed

ITA 588/CHNY/2022[2011-2012]Status: DisposedITAT Chennai10 Mar 2023AY 2011-2012

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)

For Respondent: 08.03.2023
Section 11Section 12ASection 143(3)Section 147

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

INCOME TAX OFFICER, TIRUNELVELI vs. HEMLA TRUST, TIRUNELVELI

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

ITA 138/CHNY/2025[2017-18]Status: DisposedITAT Chennai08 May 2025AY 2017-18

Bench: Shri George George Kand Shri Jagadish

For Appellant: Shri V. Justin, CITFor Respondent: Shri S. Sridhar, Advocate
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(2)Section 143(3)Section 250

250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18. 2. The grounds raised read as follows:- 1. Whether Ld.CIT(A) was justified in ruling that trust had not violated the provisions of Sec 13(2)(cc) of Income Tax Act when the fact remains that trust has not furnished any corroborative

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

ITA 2531/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Nov 2025AY 2016-17

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

trust for the assessment years 2016-17 and 2018-19. The gist of the written submission of learned DR are three fold namely, a) Statutory obligation to file return u/s.139(4C) b) Absence of reasonable cause u/s.273B c) Penalty independent of assessment outcome or revenue loss A. Statutory Obligation to File Return Under Section 139(4C) Mandatory Filing Requirement

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

ITA 2535/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Nov 2025AY 2018-19

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

trust for the assessment years 2016-17 and 2018-19. The gist of the written submission of learned DR are three fold namely, a) Statutory obligation to file return u/s.139(4C) b) Absence of reasonable cause u/s.273B c) Penalty independent of assessment outcome or revenue loss A. Statutory Obligation to File Return Under Section 139(4C) Mandatory Filing Requirement