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

9) of section 270A of the Act. It is noted that these are distinct faults with different consequences. Therefore, 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 :: 20 :: according to us, the AO was duty bound

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

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 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. 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