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

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

Bench: Shri Aby T. Varkey & Shri Jagadish

270A deals with ‘underreporting of income’ whereas sub-sections 8-10 deals with ‘underreporting as a consequence ITA Nos.3293 & 3294/Chny/2024 (AYs 2018-19 & 2020-21) St. Joseph’s Educational Trust & ITA Nos.3295 to 3297/Chny/2024 (AYs 2018-19 to 2020-21) St. Joseph’s Institute of Science & Technology Trust :: 22 :: of misreporting of income’. For underreporting of income, penalty levied u/s.270A

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

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

N. VIJAY KUMAR, ACIT, CHENNAI vs. RAJAH MUTHIAH CHETTIAR CHARITABLE AND EDUCATIONAL TRUST, CHENNAI

In the result, appeals filed by the Revenue & CO of assessee are

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Charitable & Educational Trust :: 4 :: 5. And drawing out attention to the sub-section (9) of section 270A of the Act, he submitted

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

CHARSUR ARTS FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita No.:1753/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Charsur Arts Foundation, The Commissioner Of No. 72, M.C.P. Ramasamy Road, Vs. Income Tax (Exemption), Alwarpet, Chennai 600 018. Chennai. [Pan: Aabtc-1154-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hithesh, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 28.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.08.2025 आदेश/ O R D E R Per George George K: This Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Exemption), Chennai Dated 16.05.2025 Passed Under Section 119(2)(B) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) For The Assessment Year 2020-21. 2. The Solitary Issue Argued On Merits Is With Regard To Maintainability Of Appeal Filed Against The Order Passed Under Section 119(2)(B) Of The Act.

charitable trusts registered u/s 12A of the Act. 7. Notwithstanding the above, the Hon'ble Supreme Court of India in M.A. No.665 of 2021 dated 23/09/2021 has ordered that in cases where the limitation would have expired during the period between 15.03.2020 till 02.10.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period

THE INSTITUTE OF THE FRANCISCAN MISSIONARIES OF MARY SOCIETY NO.14 (AOP),NILGIRIS vs. ITO, EXEMTIONS,, COIMBATORE

The appeal of the assessee is allowed

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3660/Chny/2025 िनधा$रण वष$ /Assessment Year: 2017-18

charitable trust registered u/s.12AA and also got approval for claiming exemption u/s.10(23C)(vi) of the Act. The assessee filed the return of income for AY 2017-18 on 03.10.2017 declaring Nil The Institute of the Franciscan Missionaries of Mary Society :- 2 -: income. The case was selected for scrutiny and the statutory notices duly served on the assessee. The Assessing

CVMV REDDY'S EDUCATIONAL & PUBLIC CHARITABLE TRUST,CHENNAI vs. ITO , CHE - W - (115) (93) , CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos. 992, 1033 & 1034/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20

Charitable Trust, No. 43, Ponniamman Income Tax, Koil Street, Kottur, Chennai 600 085. Exemptions Ward 4, Chennai. [PAN:AACTC4539J (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 12.01.2023 घोषणा की तारीख /Date of Pronouncement : 24.01.2023 आदेश

CVMV REDDY'S EDUCATIONAL & PUBLIC CHARITABLE TRUST,CHENNAI vs. ACIT EXEMPTIONS WARD 4, CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos. 992, 1033 & 1034/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20

Charitable Trust, No. 43, Ponniamman Income Tax, Koil Street, Kottur, Chennai 600 085. Exemptions Ward 4, Chennai. [PAN:AACTC4539J (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 12.01.2023 घोषणा की तारीख /Date of Pronouncement : 24.01.2023 आदेश

CVMV REDDY'S EDUCATIONAL & PUBLIC CHARITABLE TRUST,CHENNAI vs. ITO , CHE - W - (115) (93) , CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos. 992, 1033 & 1034/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20

Charitable Trust, No. 43, Ponniamman Income Tax, Koil Street, Kottur, Chennai 600 085. Exemptions Ward 4, Chennai. [PAN:AACTC4539J (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 12.01.2023 घोषणा की तारीख /Date of Pronouncement : 24.01.2023 आदेश

SURABI EDUCATIONAL AND CHARITABLE TRUST,DINDIGUL vs. ACIT, EXEMPTIONS, , COIMBATORE

In the result, all the appeals of the assessee for AY 2018-19 and AY\n2020-21 are partly allowed for statistical purposes

charitable trust, failed to furnish details to the Assessing Officer (AO) and CIT(A) regarding employee PF contribution, expenses, and unexplained expenditure. The AO made disallowances and levied penalties under various sections of the Income Tax Act. The CIT(A) confirmed these actions.", "held": "The Tribunal, considering that the assessee was not properly guided and was disrupted by COVID

M/S. SUSILA EDUCATIONAL TRUST,,VILLUPURAM vs. ITO (EXEMPTIONS), WARD-1,, CHENNAI

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

charitable or religious purposes\nor in part only for such purposes, or of income being voluntary\ncontributions referred to in sub-clause (iia) of clause (24) of section 2,\nshall, if the total income in respect of which he is assessable as a\nrepresentative assessee (the total income for this purpose being computed\nunder this Act without giving effect

M/S. RAMAKRISHNA EDUCATIONAL CHARITABLE TRUST,CHENNAI vs. ITO, EXEMPTIONS 4, , CHENNAI

In the result, the appeals of the assesse for ITA No

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2923/Chny/2024, Assessment Years: 2018-19 आयकर अपील सं./Ita No.2922/Chny/2024, Assessment Years: 2018-19 M/S.Ramakrishna Educational Income Tax Officer Charitable Trust, Exemptions-4, No.53, South Bazaar Street, Chennai. Pattabiram, Chennai-72. [Pan: Aagts0203H] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri K.Gopalakrishnan, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2025 घोषणा की तारीख /Date Of Pronouncement : 07.02.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

Charitable trust, Exemptions-4, No.53, South Bazaar Street, Chennai. Pattabiram, Chennai-72. [PAN: AAGTS0203H] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri K.Gopalakrishnan, Advocate प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 21.01.2025 घोषणा की तारीख /Date of Pronouncement : 07.02.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : These

M/S. RAMAKRISHNA EDUCATIONAL CHARITABLE TRUST,CHENNAI vs. ITO, EXEMPTIONS 4, , CHENNAI

In the result, the appeals of the assesse for ITA No

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2923/Chny/2024, Assessment Years: 2018-19 आयकर अपील सं./Ita No.2922/Chny/2024, Assessment Years: 2018-19 M/S.Ramakrishna Educational Income Tax Officer Charitable Trust, Exemptions-4, No.53, South Bazaar Street, Chennai. Pattabiram, Chennai-72. [Pan: Aagts0203H] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri K.Gopalakrishnan, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2025 घोषणा की तारीख /Date Of Pronouncement : 07.02.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

Charitable trust, Exemptions-4, No.53, South Bazaar Street, Chennai. Pattabiram, Chennai-72. [PAN: AAGTS0203H] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri K.Gopalakrishnan, Advocate प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 21.01.2025 घोषणा की तारीख /Date of Pronouncement : 07.02.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : These