ST. JOSEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCOT. CENTRAL CIRCLE-1(3), CHENNAI

In the result, all the appeals filed by the assessees are allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable trust formed on 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012 vide registration dated 26.12.2012. The assessee is noted to be running an Engineering College and has claimed exemption u/s.11 of the Act since its inception. In the year under consideration, i.e. AY 2018-19, the assessee is noted to have filed return of income (RoI) u/s.139

THE INSITUTE OF CHARTERED SHIPBROKERS,,CHENNAI vs. ITO, EXEMPTIONS WARD-2,, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

trust under section 12AA of the Income-tax Act,1961. Registration under section 12AA was granted to the assessee in terms of section 2(15) of the Income- tax Act, 1961, holding that the assessee is carrying on the activities of education in a charitable manner. The assessee, the Institute of Chartered Shipbrokers (ICS) having its headquarters at London, regulates

M/S. THE INSTITUTE OF CHARTERED SHIPBROKERS,,CHENNAI vs. ITO, EXMEPTIONS WARD-1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

trust under section 12AA of the Income-tax Act,1961. Registration under section 12AA was granted to the assessee in terms of section 2(15) of the Income- tax Act, 1961, holding that the assessee is carrying on the activities of education in a charitable manner. The assessee, the Institute of Chartered Shipbrokers (ICS) having its headquarters at London, regulates

M/S. THE INSTITUTE OF CHARTERED SHIPBROKERS,CHENNAI vs. ITO, EXEMPTIONS WARD-3,, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

trust under section 12AA of the Income-tax Act,1961. Registration under section 12AA was granted to the assessee in terms of section 2(15) of the Income- tax Act, 1961, holding that the assessee is carrying on the activities of education in a charitable manner. The assessee, the Institute of Chartered Shipbrokers (ICS) having its headquarters at London, regulates

THE INSTITUTE OF CHARTERED SHIPBROKERS,CHENNAI vs. ITO, EXEMPTIONS WARD-2, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

trust under section 12AA of the Income-tax Act,1961. Registration under section 12AA was granted to the assessee in terms of section 2(15) of the Income- tax Act, 1961, holding that the assessee is carrying on the activities of education in a charitable manner. The assessee, the Institute of Chartered Shipbrokers (ICS) having its headquarters at London, regulates

THE INSTITUTE OF CHARTERED SHIPBROKERS,CHENNAI vs. ITO, EXEMPTIONS WARD-2, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

trust under section 12AA of the Income-tax Act,1961. Registration under section 12AA was granted to the assessee in terms of section 2(15) of the Income- tax Act, 1961, holding that the assessee is carrying on the activities of education in a charitable manner. The assessee, the Institute of Chartered Shipbrokers (ICS) having its headquarters at London, regulates

DCIT, CHENNAI vs. M/S. GOLDEN SHELTERS PVT. LTD., CHENNAI

In the result all the above mentioned appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

260 was confirmed. Aggrieved by the Order of the Ld.CIY(A) the Revenue is on appeal before us. 4.2 The Ld. DR vehemently argued before us that the logic applicable for the assessment year 2006-07 cannot be adopted for the relevant assessment year 2005-06 and therefore the order of the Ld.CIT(A) is erroneous and hence

DCIT, CHENNAI vs. M/S. GOLDEN SHELTERS PVT. LTD., CHENNAI

In the result all the above mentioned appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

260 was confirmed. Aggrieved by the Order of the Ld.CIY(A) the Revenue is on appeal before us. 4.2 The Ld. DR vehemently argued before us that the logic applicable for the assessment year 2006-07 cannot be adopted for the relevant assessment year 2005-06 and therefore the order of the Ld.CIT(A) is erroneous and hence

DCIT, CHENNAI vs. M/S. GOLDEN SHELTERS PVT. LTD., CHENNAI

In the result all the above mentioned appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

260 was confirmed. Aggrieved by the Order of the Ld.CIY(A) the Revenue is on appeal before us. 4.2 The Ld. DR vehemently argued before us that the logic applicable for the assessment year 2006-07 cannot be adopted for the relevant assessment year 2005-06 and therefore the order of the Ld.CIT(A) is erroneous and hence

DCIT, CHENNAI vs. M/S. GOLDEN SHELTERS PVT. LTD., CHENNAI

In the result all the above mentioned appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

260 was confirmed. Aggrieved by the Order of the Ld.CIY(A) the Revenue is on appeal before us. 4.2 The Ld. DR vehemently argued before us that the logic applicable for the assessment year 2006-07 cannot be adopted for the relevant assessment year 2005-06 and therefore the order of the Ld.CIT(A) is erroneous and hence

DCIT, CHENNAI vs. M/S. GOLDEN SHELTERS PVT. LTD., CHENNAI

In the result all the above mentioned appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

260 was confirmed. Aggrieved by the Order of the Ld.CIY(A) the Revenue is on appeal before us. 4.2 The Ld. DR vehemently argued before us that the logic applicable for the assessment year 2006-07 cannot be adopted for the relevant assessment year 2005-06 and therefore the order of the Ld.CIT(A) is erroneous and hence

DCIT, CHENNAI vs. M/S. GOLDEN SHELTERS PVT. LTD., CHENNAI

In the result all the above mentioned appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

260 was confirmed. Aggrieved by the Order of the Ld.CIY(A) the Revenue is on appeal before us. 4.2 The Ld. DR vehemently argued before us that the logic applicable for the assessment year 2006-07 cannot be adopted for the relevant assessment year 2005-06 and therefore the order of the Ld.CIT(A) is erroneous and hence

ST. JOSHEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (Pan: Aamts 3888 G) (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

charitable trust formed on 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012 vide registration dated 26.12.2012. The assessee is noted to be running an Engineering College and has claimed exemption u/s.11 of the Act since its inception. In the year under consideration, i.e. AY 2018-19, the assessee is noted to have filed return of income (RoI) u/s.139

ST. JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aamts 3888 G] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

charitable trust formed on 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012 vide registration dated 26.12.2012. The assessee is noted to be running an Engineering College and has claimed exemption u/s.11 of the Act since its inception. In the year under consideration, i.e. AY 2018-19, the assessee is noted to have filed return of income (RoI) u/s.139

TAMILNADU SMALL AND TINY INDUSTRIES LIMITED,CHENNAI vs. ITO, EXEMPTIONS WARD 4, CHENNAI

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1415/Chny/2024 िनधा9रण वष9 /Assessment Year: 2015-16 Tamilnadu Small & Tiny Industries The Income Tax Officer Association, Vs. (Exemptions), No.10, Gst Road, Guindy, Ward-4, Chennai – 600 032. Chennai. [Pan: Aaatt 2207J]

trust objects to the levy of interest under sections 234A and 234B of the Income Tax Act, 1961.” 3. Grounds No.1 & 2 are general in nature hence, no adjudication is required. :- 3 -: 4. Grounds No.2 to 7 are relating to denial of exemption u/s. 11 of the Act invoking the provisio of section 2(15) and section

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

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

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

ST. JOSEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

charitable trust formed\non 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012\nvide registration dated 26.12.2012. The assessee is noted to be running\nan Engineering College and has claimed exemption u/s.11 of the Act since\nits inception. In the year under consideration, i.e. AY 2018-19, the\nassessee is noted to have filed return of income (RoI) u/s.139

THE HANDLOOM EXPORT PROMOTION COUNCIL,CHENNAI vs. ASSISTANT DIRECTOR OF INCOME TAX, CHENNAI

In the results, the appeals of the assessee in ITA Nos

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 2130 & 2131/Mds/2013 "नधा"रण वष" /Assessment Years : 2009-10 & 2010-2011

trust with advancement of any other object of ITA Nos.2130 & 2131/Mds/2013 :- 11 -: general public utility. The assessee’s letter dated 21.10.2013 in response to this office letter dated 17.10.2013 was vague and tangential to the issues raised. Sec.37(1) details with deductions permissible under the head "profits and gains of business or profession" and not related to the issues