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 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

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

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

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

263 be quashed, exemption u/s 11 be allowed and consequently addition needs to be deleted. 4 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 10. The Appellant craves leave to add, alter and / or amend the aforesaid Grounds of Appeal at or before the time of hearing. 3. The brief facts of the case are that the assessee M/s. Jaya Educational Trust

M/S JAYA EDUCATIONAL TRUST,THIRUVALLUR vs. DCIT, CC1(2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

263 be quashed, exemption u/s 11 be allowed and consequently addition needs to be deleted. 4 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 10. The Appellant craves leave to add, alter and / or amend the aforesaid Grounds of Appeal at or before the time of hearing. 3. The brief facts of the case are that the assessee M/s. Jaya Educational Trust

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

263 be quashed, exemption u/s 11 be allowed and consequently addition needs to be deleted. 4 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 10. The Appellant craves leave to add, alter and / or amend the aforesaid Grounds of Appeal at or before the time of hearing. 3. The brief facts of the case are that the assessee M/s. Jaya Educational Trust

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

263 be quashed, exemption u/s 11 be allowed and consequently addition needs to be deleted. 4 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 10. The Appellant craves leave to add, alter and / or amend the aforesaid Grounds of Appeal at or before the time of hearing. 3. The brief facts of the case are that the assessee M/s. Jaya Educational Trust

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

In the result, appeal filed by the Revenue is dismissed

charitable trust holding registration u/s 12A/12AB of the Act. For AY 2016-17, the assessee had filed the return of income on 24.02.2017 declaring gross receipts of Rs.33,29,56,567/- and admitting NIL income after claiming exemption u/s 11 of the Act. The case of the assessee was selected for regular scrutiny which was completed

DCIT, CENTRAL CIRCLE 1(1), CHENNAI vs. VELLORE INSTITUTE OF TECHNOLOGY, VELLORE

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I T.A. No. 2196/Mds/2017 "नधा"रण वष"/Assessment Year:2009-10 The Deputy Commissioner Of M/S. Vellore Institute Of Technology, Income Tax, Central Circle 1(1), Vs. 54, Thennamaram Street, Chennai 600 034. Vellore 632 014. [Pan:Aaatn0569M] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri Ar.V. Sreenivasan, Jcit ""यथ" क" ओर से/Respondent By : Shri A. Mahesh, C.A. सुनवाई क" तार"ख/ Date Of Hearing : 25.01.2018 घोषणा क" तार"ख /Date Of Pronouncement : 31.01.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) 18, Chennai Dated 28.06.2017 Relevant To The Assessment Year 2009-10. The Only Effective Ground Raised By The Revenue Is That The Ld. Cit(A) Has Erred In Holding The Assessment Order Passed By The Assessing Officer Giving Effect To Order Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short] As Infructuous.

section 263 of the Income Tax Act, 1961 [“Act” in short] as infructuous. 2 I.T.A. No.2196/M/17 2. Brief facts of the case are that the assessee is a registered public charitable trust

DCIT, CHENNAI vs. M/S. WILLINGDON CHARITABLE TRUST, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

THE WILLINGDON CHARITABLE TRUST,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

DCIT, CHENNAI vs. M/S. WILLINGDON CHARITABLE TRUST, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

THE WILLINGDON CHARITABLE TRUST,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

THE WILLINGDON CHARITABLE TRUST,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

DCIT, CHENNAI vs. M/S. WILLINGDON CHARITABLE TRUST, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

THE WILLINGDON CHARITABLE TRUST,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

DCIT, CHENNAI vs. M/S. WILLINGDON CHARITABLE TRUST, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction