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. 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. 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. 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

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

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

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 the exemption claimed u/s 11 in respect of the net income of the assessee trust. Aggrieved by the order of the AO, the assessee preferred appeal before the Ld. CIT(A). 5. During the pendency of the appeal and having regard to the observations 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

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

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]

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

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

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

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

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

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

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

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

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

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

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

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

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

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

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

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

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:

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