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.

2 of section 263 of the Act and say that search assessment order u/s 153A dated 28.09.2021 is erroneous in the light of the Hon’ble Jurisdictional High Court delivered in the case of MAC Public Charitable Trust

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.

2 of section 263 of the Act and say that search assessment order u/s 153A dated 28.09.2021 is erroneous in the light of the Hon’ble Jurisdictional High Court delivered in the case of MAC Public Charitable Trust

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

In the result, the appeal stands allowed

2(15)", "11(4)", "13(1)(bb)" ], "issues": "Whether the petrol outlet business income of an educational trust can be considered incidental to its charitable objects for exemption under Section 11, and whether the CIT's revisionary order under Section 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

2 of section 263 of\nthe Act and say that search assessment order u/s 153A dated 28.09.2021 is\nerroneous in the light of the Hon'ble Jurisdictional High Court delivered in the\ncase of MAC Public Charitable 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

2)(b), read with S.13(3) of the Act" 7. The appellant further relies upon the circular No.387, Dated 6-7- 1984. Vide the said Circular, it has been laid down in para 28.6 that where a trust contravenes Section 13(1)(c) and (d) of the act, the maximum marginal rate of income-tax will apply only to that

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

2)(b), read with S.13(3) of the Act" 7. The appellant further relies upon the circular No.387, Dated 6-7- 1984. Vide the said Circular, it has been laid down in para 28.6 that where a trust contravenes Section 13(1)(c) and (d) of the act, the maximum marginal rate of income-tax will apply only to that

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

2)(b), read with S.13(3) of the Act" 7. The appellant further relies upon the circular No.387, Dated 6-7- 1984. Vide the said Circular, it has been laid down in para 28.6 that where a trust contravenes Section 13(1)(c) and (d) of the act, the maximum marginal rate of income-tax will apply only to that

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

2)(b), read with S.13(3) of the Act" 7. The appellant further relies upon the circular No.387, Dated 6-7- 1984. Vide the said Circular, it has been laid down in para 28.6 that where a trust contravenes Section 13(1)(c) and (d) of the act, the maximum marginal rate of income-tax will apply only to that

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.

2 to Section 263 of the Act, brought in place by the Finance Act, 2015. The said amendment markedly specifies various conditions to exercise the authority vested in the Commissioner under Section 263 of the Act, leaving no ambiguity in the interpretation of the said provision. 31. In view of the aforesaid, the appeal preferred by the Revenue is dismissed

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

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

2) was added back under Section 11(3) of the Act to the total income on the ground that the assessee had not applied for the purpose for which it was accumulated. While passing revisional order under Section 263 of the Act for the assessment year 2005-06 pursuant to the order of the High Court, according

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

2) was added back under Section 11(3) of the Act to the total income on the ground that the assessee had not applied for the purpose for which it was accumulated. While passing revisional order under Section 263 of the Act for the assessment year 2005-06 pursuant to the order of the High Court, according

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

2) was added back under Section 11(3) of the Act to the total income on the ground that the assessee had not applied for the purpose for which it was accumulated. While passing revisional order under Section 263 of the Act for the assessment year 2005-06 pursuant to the order of the High Court, according

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

2) was added back under Section 11(3) of the Act to the total income on the ground that the assessee had not applied for the purpose for which it was accumulated. While passing revisional order under Section 263 of the Act for the assessment year 2005-06 pursuant to the order of the High Court, according

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

2) was added back under Section 11(3) of the Act to the total income on the ground that the assessee had not applied for the purpose for which it was accumulated. While passing revisional order under Section 263 of the Act for the assessment year 2005-06 pursuant to the order of the High Court, according

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

2) was added back under Section 11(3) of the Act to the total income on the ground that the assessee had not applied for the purpose for which it was accumulated. While passing revisional order under Section 263 of the Act for the assessment year 2005-06 pursuant to the order of the High Court, according

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

2) was added back under Section 11(3) of the Act to the total income on the ground that the assessee had not applied for the purpose for which it was accumulated. While passing revisional order under Section 263 of the Act for the assessment year 2005-06 pursuant to the order of the High Court, according

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

2) was added back under Section 11(3) of the Act to the total income on the ground that the assessee had not applied for the purpose for which it was accumulated. While passing revisional order under Section 263 of the Act for the assessment year 2005-06 pursuant to the order of the High Court, according