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.

53 results for “charitable trust”+ Section 253(4)clear

Sorted by relevance

Karnataka427Mumbai116Ahmedabad63Delhi54Chennai53Bangalore48Pune29Jaipur27Indore27Allahabad23Surat19Hyderabad19Kolkata18Calcutta16Chandigarh16Cuttack15Rajkot15Amritsar13Lucknow12Dehradun4Cochin4Agra3Kerala3Nagpur3Panaji3Patna3SC3Telangana3Rajasthan2Varanasi2Raipur2Jodhpur1Andhra Pradesh1Punjab & Haryana1

Key Topics

Section 1187Section 200A72Section 234E36Section 15429Charitable Trust27Section 12A26Section 2(15)24Exemption22Section 143(3)21

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 1372/CHNY/2024[2010-11]Status: DisposedITAT Chennai05 Mar 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

253 dated 31.10.2002. 4. From the objects of the Trust, it is noted that, it primarily exists From the objects of the Trust, it is noted that, it primarily exists From the objects of the Trust, it is noted that, it primarily exists for the purpose of serving under privileged children in the area of education, purpose of serving under

Showing 1–20 of 53 · Page 1 of 3

TDS20
Deduction17
Addition to Income16

THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 2006/CHNY/2024[2011-12]Status: DisposedITAT Chennai05 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

253 dated 31.10.2002. 4. From the objects of the Trust, it is noted that, it primarily exists From the objects of the Trust, it is noted that, it primarily exists From the objects of the Trust, it is noted that, it primarily exists for the purpose of serving under privileged children in the area of education, purpose of serving under

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

In the result, the appeal stands allowed

ITA 1250/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Nov 2024AY 2018-19
Section 11Section 12ASection 142(1)Section 143(3)Section 263Section 264

4) & 11(4A) of the Act.\nAlso, whether the fact that the receipts from the petrol outlet business is\nin excess of 20% of the annual receipts would result in the assessee\nfalling foul of proviso to Section 2(15) of the Act.\n32. As noted above, Section 11(4A) stipulates two conditions viz., (a)\nthe business is incidental

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

ITA 164/CHNY/2024[2013-14]Status: DisposedITAT Chennai10 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri M.V. Swaroop, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(8)Section 143(3)Section 2(15)

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

YCH LOGISTICS (INDIA) PRIVATE LIMITED,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 322/CHNY/2016[2011-12]Status: DisposedITAT Chennai20 Jul 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Dr. S.Palani Kumar, CIT
Section 10ASection 143(3)Section 144CSection 144C(5)Section 92C

charitable trust was exempt from taxation. The Tribunal permitted the assessee to raise this point and answered it in its favour. The question which was referred to the High Court was whether the Tribunal was competent in law in permitting an assessee to raise a ground at the time of the hearing of the appeal - a ground which

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

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

ITA 2184/CHNY/2019[2015-16 (Q-4)]Status: DisposedITAT Chennai26 Feb 2020

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)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

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

ITA 2186/CHNY/2019[2016-17 (Q-1)]Status: DisposedITAT Chennai26 Feb 2020

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)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

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

ITA 2180/CHNY/2019[2014-15 (Q-4)]Status: DisposedITAT Chennai26 Feb 2020

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)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

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

ITA 2176/CHNY/2019[2013-14 (Q-4)]Status: DisposedITAT Chennai26 Feb 2020

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)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

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

ITA 2179/CHNY/2019[2014-15 (Q-3)]Status: DisposedITAT Chennai26 Feb 2020

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)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

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

ITA 2181/CHNY/2019[2015-16 (q-1)]Status: DisposedITAT Chennai26 Feb 2020

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)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

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

ITA 2178/CHNY/2019[2014-15 (Q-2)]Status: DisposedITAT Chennai26 Feb 2020

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)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

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

ITA 2183/CHNY/2019[2015-16 (Q-3)]Status: DisposedITAT Chennai26 Feb 2020

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)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

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

ITA 2182/CHNY/2019[2015-16 (Q-2)]Status: DisposedITAT Chennai26 Feb 2020

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)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

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

ITA 2185/CHNY/2019[2015-16 (Q-4)]Status: DisposedITAT Chennai26 Feb 2020

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)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

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

ITA 2187/CHNY/2019[2014-15 (Q-4)]Status: DisposedITAT Chennai26 Feb 2020

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)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

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

ITA 2173/CHNY/2019[2013-14 (Q-2)]Status: DisposedITAT Chennai26 Feb 2020

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)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

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

ITA 2174/CHNY/2019[2013-14 (Q-3)]Status: DisposedITAT Chennai26 Feb 2020

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)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

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

ITA 2175/CHNY/2019[2013-14 (Q-4)]Status: DisposedITAT Chennai26 Feb 2020

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)

For Appellant: Mrs. Vijayaprabha, JCITFor Respondent: 26.02.2020
Section 02Section 154Section 200A

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, 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

charitable trust amounting to Rs.17,58,50,787/- in FY 2014-15. Thereafter, the assessee continued to advance loans to this trust, which the latter repaid also from time to time as well, and the closing balance as at the year-end was Rs.112,53,64,017/-. It is seen from the ledger that, this closing balance inter alia included