SMT. LINGAMMAL RAMARAJU SHASTRA PRATHISHTA TRUST,RAJAPALAYAM vs. ACIT (EXEMPTIONS), COIMBATORE

In the result, the appeal stands allowed

section 2(15) of the\nIncome-tax Act, 1961, in relation to charitable trusts which\nengage in activities that further objects of general public utility.\nThe activities and cases of various kinds of charities, trusts and\norganizations, including statutory corporations and bodies, regulatory\nbodies, non-statutory regulatory bodies, trade organizations and bodies,\nsports bodies and organizations, trusts, etc were considered

M/S INNOVTIVE MICROFINANCE FOR POVERTY ALLEVIATION,CHENNAI vs. DCIT(EXEMPTIONS),CHENNAI CIRCLE, CHENNAI

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

Bench: Shri Mahavir Singhand Shri Jagadish

253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of “charitable purpose” (w.e.f. 01.04.2009), as well as the later amendments, and other related provisions of the IT Act. A. General test under Section 2(15) A.1. It is clarified that an assessee advancing general public utility cannot engage

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

In the result, all the appeals of the assessee are allowed for

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was 11.12.2013 and date of order passed by Assessing Officer u/s. 154 of the Act is on 09.06.2018. The assessee challenged this rectification order passed by Assessing Officer u/s. 154 of the Act by filing appeal before

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

In the result, all the appeals of the assessee are allowed for

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was 11.12.2013 and date of order passed by Assessing Officer u/s. 154 of the Act is on 09.06.2018. The assessee challenged this rectification order passed by Assessing Officer u/s. 154 of the Act by filing appeal before

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

In the result, all the appeals of the assessee are allowed for

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was 11.12.2013 and date of order passed by Assessing Officer u/s. 154 of the Act is on 09.06.2018. The assessee challenged this rectification order passed by Assessing Officer u/s. 154 of the Act by filing appeal before

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

In the result, all the appeals of the assessee are allowed for

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was 11.12.2013 and date of order passed by Assessing Officer u/s. 154 of the Act is on 09.06.2018. The assessee challenged this rectification order passed by Assessing Officer u/s. 154 of the Act by filing appeal before

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

In the result, all the appeals of the assessee are allowed for

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was 11.12.2013 and date of order passed by Assessing Officer u/s. 154 of the Act is on 09.06.2018. The assessee challenged this rectification order passed by Assessing Officer u/s. 154 of the Act by filing appeal before

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

In the result, all the appeals of the assessee are allowed for

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was 11.12.2013 and date of order passed by Assessing Officer u/s. 154 of the Act is on 09.06.2018. The assessee challenged this rectification order passed by Assessing Officer u/s. 154 of the Act by filing appeal before

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

In the result, all the appeals of the assessee are allowed for

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was 11.12.2013 and date of order passed by Assessing Officer u/s. 154 of the Act is on 09.06.2018. The assessee challenged this rectification order passed by Assessing Officer u/s. 154 of the Act by filing appeal before

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

In the result, all the appeals of the assessee are allowed for

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was 11.12.2013 and date of order passed by Assessing Officer u/s. 154 of the Act is on 09.06.2018. The assessee challenged this rectification order passed by Assessing Officer u/s. 154 of the Act by filing appeal before

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

In the result, all the appeals of the assessee are allowed for

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was 11.12.2013 and date of order passed by Assessing Officer u/s. 154 of the Act is on 09.06.2018. The assessee challenged this rectification order passed by Assessing Officer u/s. 154 of the Act by filing appeal before

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

In the result, all the appeals of the assessee are allowed for

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was 11.12.2013 and date of order passed by Assessing Officer u/s. 154 of the Act is on 09.06.2018. The assessee challenged this rectification order passed by Assessing Officer u/s. 154 of the Act by filing appeal before

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

In the result, all the appeals of the assessee are allowed for

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was 11.12.2013 and date of order passed by Assessing Officer u/s. 154 of the Act is on 09.06.2018. The assessee challenged this rectification order passed by Assessing Officer u/s. 154 of the Act by filing appeal before

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

In the result, all the appeals of the assessee are allowed for

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was 11.12.2013 and date of order passed by Assessing Officer u/s. 154 of the Act is on 09.06.2018. The assessee challenged this rectification order passed by Assessing Officer u/s. 154 of the Act by filing appeal before

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

In the result, all the appeals of the assessee are allowed for

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was 11.12.2013 and date of order passed by Assessing Officer u/s. 154 of the Act is on 09.06.2018. The assessee challenged this rectification order passed by Assessing Officer u/s. 154 of the Act by filing appeal before

INDIRA EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT, CPC - TDS,, GHAZIABAD

In the result, all the appeals of the assessee are allowed for

Bench: Shri Mahavir Singh & Shri M. Balaganeshआयकर अपील सं./Ita Nos. "नधा"रण वष" /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/S. Indira Educational & Charitable The Asst. Commissioner Of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (Tds), Ghaziabad. Chennai – 600 029. [Pan: Aaati 3027K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was 11.12.2013 and date of order passed by Assessing Officer u/s. 154 of the Act is on 09.06.2018. The assessee challenged this rectification order passed by Assessing Officer u/s. 154 of the Act by filing appeal before

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

253 (SC) submitted that the Hon’ble Supreme Court has explained the concept of charity and Institutions existing solely for profit and held that if any institutions earned more than 20% profit, then, said Institutions cannot be considered as solely existing for charitable purpose. The Ld.CIT(A) without considering relevant facts deleted the additions made by the AO. ITA Nos.975

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

253 (SC) submitted that the Hon’ble Supreme Court has explained the concept of charity and Institutions existing solely for profit and held that if any institutions earned more than 20% profit, then, said Institutions cannot be considered as solely existing for charitable purpose. The Ld.CIT(A) without considering relevant facts deleted the additions made by the AO. ITA Nos.975