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

Sorted by relevance

Karnataka427Mumbai116Ahmedabad63Delhi54Chennai53Bangalore45Pune30Jaipur28Allahabad23Indore22Surat20Kolkata18Chandigarh17Cuttack17Hyderabad16Calcutta16Amritsar15Rajkot15Lucknow12Agra4Cochin4Dehradun4Nagpur4Telangana3SC3Kerala3Panaji3Raipur3Patna3Varanasi2Rajasthan2Andhra Pradesh1Jodhpur1Punjab & Haryana1

Key Topics

Section 1181Section 200A72Section 234E36Section 15429Section 12A27Section 2(15)26Charitable Trust26Exemption22TDS20Section 143(3)

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

19
Addition to Income17
Deduction17

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

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 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 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

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 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 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 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 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 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 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 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 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 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

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

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

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