ST.JOSEPH'S INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’S Institute Of Science & Vs. The Principal Commissioner Of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [Pan: Aahts 9943B] आयकरअपील सं./ Ita No.1620 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) St. Joseph’S Educational Trust, Vs The Principal Commissioner Of Income No.56C, Old Mahabalipuram Road, Tax, Sholinganallur, Chennai 600 119. Central, Chennai -1 [Pan: Aamts 3888G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit.

section 11 of the Act for the alleged unaccounted capitation fees in the light of the decision of the Madras High Court in the case of CIT vs MAC Public charitable Trust. However, after considering the submissions made by the assessee, the PCIT passed the order u/s 263

ST.JOSEPH'S EDUCATIONAL TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’S Institute Of Science & Vs. The Principal Commissioner Of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [Pan: Aahts 9943B] आयकरअपील सं./ Ita No.1620 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) St. Joseph’S Educational Trust, Vs The Principal Commissioner Of Income No.56C, Old Mahabalipuram Road, Tax, Sholinganallur, Chennai 600 119. Central, Chennai -1 [Pan: Aamts 3888G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit.

section 11 of the Act for the alleged unaccounted capitation fees in the light of the decision of the Madras High Court in the case of CIT vs MAC Public charitable Trust. However, after considering the submissions made by the assessee, the PCIT passed the order u/s 263

ST.JOSEPH'S INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

section 11 of the Act for the alleged unaccounted capitation fees\nin the light of the decision of the Madras High Court in the case of CIT vs MAC\nPublic charitable Trust. However, after considering the submissions made by the\nassessee, the PCIT passed the order u/s 263

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

In the result, the appeal stands allowed

trust can be considered incidental to its charitable objects for exemption under Section 11, and whether the CIT's revisionary order under Section 263

KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

Section 263 of the Act:- Sl.No Name of the case Forum Citation Page No. 1 Max India Ltd. Supreme Court 295 ITR 282 3 Max India Ltd. HC-P&H 268 ITR 128 5 3 Malabar Industries Co. Ltd. Supreme Court 243 ITR 83 7 4 Virtusa Consulting Services HC-Madras 442 ITR 385 12 (P.) Ltd. 5 Sunbeam Auto

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. EVERWIN EDUCATIONAL AND CHARITABLE TRUST, KOLATHUR, CHENNAI

In the result, appeal filed by the Revenue is dismissed

trust's charitable purposes.", "result": "Dismissed", "sections": ["Section 13(1)(c)", "Section 13(2)(g)", "Section 11", "Section 12", "Section 143(3)", "Section 263

NARADA GANA SABHA TRUST,CHENNAI vs. ITO EXEMPTIONS WARD-1,, CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकरअपीलसं./Ita No.463/Chny/2023 िनधा"रणवष"/Assessment Year: 2018-19 Narada Gana Sabha Trust, The Income Tax Officer- V. No.314, T.T.K.Road, (Exemptions), Alwarpet, Ward-1, Chennai-600 018. Chennai. [Pan: Aaatn 0417 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

263 of the Income Tax Act, 1961 and pertains to assessment year 2018-19. 2. The assessee has raised the following grounds of appeal: 1. The revisional order of the CIT(Exemptions), Chennai dated 31.03.2023 vide DIN & Order No. ITBA/COM/F/17/2022-23/1051802666(1)for the above mentioned Assessment Year is contrary 'to law, fact and in circumstances of the case. NaradaGana Sabha

THE CHENNAI CO-OP. SOCIETIES EMPLOYEES CO-OP. AND SOCIETY LTD.,CHENNAI vs. PCIT-8, CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

263 passed to be collateral proceedings. In this order the Tribunal has taken note of several ratio’s of the Hon’ble Supreme Court wherein the Hon’ble Supreme Court held that if the primary proceedings are non-est in law or void on the The Chennai Co-op. Societies- Employees Co-op. T & C Society Ltd :: 10 :: ground

THOMAS VICTOR,CHENNAI vs. INCOME TAX OFFICER, NON CORP WARD 19(6), CHENNAI, CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

263 is quashed.” 19. The Lucknow Bench of the Tribunal in DCIT v. B.J.D. Paper Products [2012] 20 taxmann.com 314 (Lucknow) has held as under (relevant portion): - “8.6 We have already discussed hereinabove that the decision of Hon’ble Rajasthan High Court in the case of Deep Chand Kothari v. CIT (supra ) is also in favour of the assessee

THE THANTHI TRUST,CHENNAI vs. CIT(EXEMPTIONS), CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1369/Chny/2024 िनधा"रणवष" / Assessment Year: 2018-19 Commissioner Of Income Tax The Thanthi Trust, V. (Exemptions), No. 86, Evk Sampath Road, Chennai – 600 034. Vepery, Chennai – 600 007. [Pan: Aaatt-0038-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. V.S. Jayakumar, Sr. Advocate For Shri.Mudit Bohara, Advocate & Shri. K.R. Adivarahan, Ca ""यथ"क"ओरसे/Respondent By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 30.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.11.2024 आदेश /O R D E R

charitable or Religious issues - Receipts of Trust - Refund claim The AO issued statutory notices and in response the assessee furnished the details called for and the assessment was completed under the E-assessment scheme, 2019 by the NEAC on 24.09.2021. During the course of assessment proceedings for the A.Y. 2018-19, the assessee vide letter dated vide letter dated

M/S. BANNARIAMMAN EDUCATIONAL TRUST,COIMBATORE vs. PCIT, CC-3(2), CHENNAI

In the result, appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Charitable Trust u/s.12AA of the Act and is running one college in the name of M/s. Bannari Amman Institute of Technology and one School in the name of M/s.Bannari Amman Vidya Niketan Matric Higher Secondary School. It is further noted that scrutiny assessments u/s.143(3) of the Act was carried out against the assessee

BANNARIAMMAN EDUCATIONAL TRUST,COIMBATORE vs. PCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Charitable Trust u/s.12AA of the Act and is running one college in the name of M/s. Bannari Amman Institute of Technology and one School in the name of M/s.Bannari Amman Vidya Niketan Matric Higher Secondary School. It is further noted that scrutiny assessments u/s.143(3) of the Act was carried out against the assessee

EVERWN EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. DCIT(EXEMPTION), CHENNAI

The appeal stands dismissed

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.275/Chny/2021 (िनधा"रण वष" / Assessment Year: 2016-17) M/S Everwin Educational & Charitable Trust Dcit (Exemption) बनाम/ 12, Redhills Road, A.J. Avenue, Chennai. Vs. Kolathur, Chennai-600 099. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaate-4884-E (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri R. Vijayaraghavan (Advocate)-Ld.Ar !"थ" की ओर से/Respondent By : Shri Senthil Kumaran (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 25-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 27-07-2023 आदेश / O R D E R

263 as exercised by Ld. CIT(Exemption), Chennai [CIT(E)] vide impugned order dated 31.03.2021 in the matter of an assessment framed by Ld. AO u/s 143(3) on 26.12.2018. The grounds raised by the assessee read as under: - 1. The order of the Commissioner of Income-tax (Exemption) passed u/s.263 of the Act dated 31.03.2021 is contrary

YELCHUR VENKATA KOTAIAH CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1543/Chny/2024 (िनधा*रणवष* / Assessment Year: 2013-14) Yelchur Venkata Kotaiah Charities Cit (Exemption) बनाम/ 1, Audiappa Naicken Street, Chennai. Vs. George Town, Chennai-600 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaty-0056-C (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri J. Prabhakar (Fca) -Ld. Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 22-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 04-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

263. Accordingly, the assessee was show-caused. 4. The assessee submitted that it continue to be a registered trust even under erstwhile provisions of the Income Tax Act, 1922 after establishment as a public charitable trust on 15-04-1954. The assessee trust was regularly filing the return of income and claiming the exemption and there was no cancellation

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. RAMASAMY NATARAJAN, TRICHY

In the result, both the appeals stand dismissed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2641/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) Acit Shri Ramasamy Natarajan बनाम Central Circle-2 # 255, Ganapathy Nagar South, / Vs. Trichy. T.V. Kovil Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aabpn-8486-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.2640/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) Acit Shri Jayaraman Muthureddiar बनाम #14, Akila Gardens, 1St Street, Central Circle-2 Trichy. Ganapathy Nagar, T.V.Kovil / Vs. Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aadhj-0819-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr " थ" की ओर से/ Assessee By : Shri Y. Sridhar (Fca) & Ms. Varshha Sridhar (Ca)-Ld. Ars सुनवाई की तारीख/Date Of Hearing : 02-01-2025 घोषणा की तारीख /Date Of Pronouncement : 22-01-2025 आदेश / O R D E R

section 153C without considering the fact that the AO has properly recorded satisfaction basing on the documents viz., loose sheets containing financial transactions in the form of loan advanced by the assessee and interest received by him, was seized from the residence of Smt. R. Ezhilarasi in connection with the search in M/s. Dhanalakshmi Srinivasan Group

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY vs. JAYARAMAN MUTHUREDDIAR, TRICHY

In the result, both the appeals stand dismissed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2641/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) Acit Shri Ramasamy Natarajan बनाम Central Circle-2 # 255, Ganapathy Nagar South, / Vs. Trichy. T.V. Kovil Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aabpn-8486-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.2640/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) Acit Shri Jayaraman Muthureddiar बनाम #14, Akila Gardens, 1St Street, Central Circle-2 Trichy. Ganapathy Nagar, T.V.Kovil / Vs. Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aadhj-0819-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr " थ" की ओर से/ Assessee By : Shri Y. Sridhar (Fca) & Ms. Varshha Sridhar (Ca)-Ld. Ars सुनवाई की तारीख/Date Of Hearing : 02-01-2025 घोषणा की तारीख /Date Of Pronouncement : 22-01-2025 आदेश / O R D E R

section 153C without considering the fact that the AO has properly recorded satisfaction basing on the documents viz., loose sheets containing financial transactions in the form of loan advanced by the assessee and interest received by him, was seized from the residence of Smt. R. Ezhilarasi in connection with the search in M/s. Dhanalakshmi Srinivasan Group

MADRAS MOTOR SPORTS CLUB(AOB),CHENNAI vs. COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM, CHENNAI

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

Bench: Shri Mahavir Singh & Shri Manjunatha.Gआयकर अपीलसं./Ita No.: 510/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 Madras Motor Sports Club (Aop), The Commissioner Of Chandhok Centre, Ground Floor, Vs. Income-Tax (Exemptions), 244, Anna Salai, Chennai. Thousand Lights, Chennai – 600 006. Pan: Aaofm 1744K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri R. Lakshmi Ratan, Advocate ""यथ" क" ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 11.10.2023 घोषणा क" तारीख/Date Of Pronouncement : 18.10.2023

Charitable Trust, u/s.12AA of the Act vide proceedings of the Director of Income Tax (Exemptions), Chennai, in DIT (E) No.1212(54)/77 dated 06.09.2006. The primary object of the assessee is to promote the sports of Motor Car and Motor Cycle Racing. The other main objects of the assessee are as under: 1. To promote the sports of Motor

ANNAI KANTHAMMAL RAMACHANDRAN EDUCATIONAL AND CHARITABLE TRUST,KRISHNAGIRI vs. ITO, EXEMPTIONS WARD,, SALEM

In the result, appeal filed by the assessee is allowed

Bench: Shri George George K & Shri S.R. Raghunatha

trust carrying out charitable activities. The case of the assessee for the Assessment Year 2019- 20 (hereinafter referred to as “impugned assessment year”) was reopened by way of an order dated 27.03.2023 passed u/s.148A(d) of the Act and a notice dated 27.03.2023 issued u/s.148 of the Act, both issued by the jurisdictional Assessing Officer, Income Tax Officer, Exemptions Ward