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

In the result, the appeal stands allowed

253 recorded the court's\nsummary of conclusions in relation to each such trust, charity or\norganization.\n(emphasis supplied)\n35. In light of our above discussions, we agree with Shri Muralidhar\nappearing for the assessee that this interpretation of Hon'ble Supreme\nCourt in AUDA's case will obviously not apply to the assessee trust

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)

3. Briefly stated facts are that the assessee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation

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)

3. Briefly stated facts are that the assessee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation

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)

3. Briefly stated facts are that the assessee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation

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)

3. Briefly stated facts are that the assessee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation

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)

3. Briefly stated facts are that the assessee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation

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)

3. Briefly stated facts are that the assessee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation

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)

3. Briefly stated facts are that the assessee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation

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)

3. Briefly stated facts are that the assessee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation

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)

3. Briefly stated facts are that the assessee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation

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)

3. Briefly stated facts are that the assessee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation

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)

3. Briefly stated facts are that the assessee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation

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)

3. Briefly stated facts are that the assessee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation

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)

3. Briefly stated facts are that the assessee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation

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)

3. Briefly stated facts are that the assessee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation

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

section 3(3) of said Act. The assessee Society did not collect any donations for Sindhi College of Arts & Science, Numbal, Chennai. The donations collected in lieu of admissions to Sindhi Model Matriculation School, Chetpet, Chennai, is very small in nature and only for new admission. Further, said donations are voluntary in nature, which is clearly established from declaration given

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

section 3(3) of said Act. The assessee Society did not collect any donations for Sindhi College of Arts & Science, Numbal, Chennai. The donations collected in lieu of admissions to Sindhi Model Matriculation School, Chetpet, Chennai, is very small in nature and only for new admission. Further, said donations are voluntary in nature, which is clearly established from declaration given