THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

charitable institutions claiming exemption under section 10(22) are obliged to file a return under section 139(4A) to enable verification of their exemption claim. iii) Himalayan Educational Trust v. CIT ([2018] 101 taxmann.com 113) (Chennai Trib.): The Hon’ble Tribunal held that penalty under section 272A(2)(e) operates independently of the assessment outcome. Once the total income before

SRI JSSDJ EDUCATIONAL HEALTH AND CHARITABLE TRUST,VILLUPURAM vs. ITO, EXEMPTIONS WARD-1,, CHENNAI

In the result, appeal filed by the assessee is allowed

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

Section Date granted date or ITR Filing ITR due to the belated COVID return 2025-26 Original ITR-7 139(4A) 04-11-2025 31-10-2025 10-12-2025 Yes 2024-25 Original ITR-7 139(4A) 23-10-2024 31-10-2024 15-11-2024 Yes 2023-24 Original

MERCY EDUCATION TRUST,CHENNAI vs. ITO, NCW-19(6), CHENNAI

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2231/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Mercy Education Trust, The Income Tax Officer, No.66, Sree Gokulam Towers, Vs. Non-Corporate Ward 19(6), Arcot Road, Chennai. Kodambakkam, Chennai – 600 024. Pan: Aactm 6190M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Shri N. Rajakumar, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 29.01.2026

273B of the Act and further ought to have appreciated that the discretion vested with the Assessing Officer for passing/not passing the penalty order was not exercised properly/ independently, thereby vitiating the impugned order in its entirety. 10. The NFAC, Delhi failed to appreciate that there was no proper opportunity given before passing of the impugned order and any order

AMMAPALAYAM BASUVAPTTI PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1) ERODE, ERODE

Bench: Shri Aby T. Varkey & Shri Jagadish

Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 2417/CHNY/2024 13 24.04.2025 Tecumseh Products India (P.) Ltd. v. Deputy Commissioner of Income-tax High Court of Telangana - 174 taxmann.com 1203 4. Per contra, the Ld.DR supported the action of the JAO issuing notice u/s.148 of the Act and submitted that both the NFAC

AMMAPALAYAM BASUVAPTTI PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1) ERODE, ERODE

Bench: Shri Aby T. Varkey & Shri Jagadish

Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 2417/CHNY/2024 13 24.04.2025 Tecumseh Products India (P.) Ltd. v. Deputy Commissioner of Income-tax High Court of Telangana - 174 taxmann.com 1203 4. Per contra, the Ld.DR supported the action of the JAO issuing notice u/s.148 of the Act and submitted that both the NFAC

NATIONAL INSTITUTE OF WOMEN CHILD AND RURAL HEALTH TRUST,MELUR vs. JCIT, RANGE-II, MADURAI

In the result, all the appeals filed by the assessee for assessment years 2007-08 to 2010-11 are allowed

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 101, 102, 103 & 104/Chny/2019 िनधा"रण वष" / Assessment Years: 2007-08, 2008-09, 2009-10 & 2010-11 M/S. National Institute Of Women The Joint Commissioner Of Child & Rural Health Trust V. Income Tax, (Niwcrht), Range –Ii, 4/1, Raja Veethi, Keelavalavu Post, Madurai. Melur – 626 106. [Pan: Aaatn 3813C] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. G. Johnson, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

charitable trust registered u/s. 12AA of the Income Tax Act, 1961 (herein after ‘the Act’). The assessee has filed its return of income up to assessment year 2006-07, but for the assessment year 2007-08 to 2009-10, it has filed return of income beyond the due date specified u/s. 139 of the Act, and for assessment year

NATIONAL INSTITUTE OF WOMEN CHILD AND RURAL HEALTH TRUST,MELUR vs. JCIT, RANGE-II, MADURAI

In the result, all the appeals filed by the assessee for assessment years 2007-08 to 2010-11 are allowed

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 101, 102, 103 & 104/Chny/2019 िनधा"रण वष" / Assessment Years: 2007-08, 2008-09, 2009-10 & 2010-11 M/S. National Institute Of Women The Joint Commissioner Of Child & Rural Health Trust V. Income Tax, (Niwcrht), Range –Ii, 4/1, Raja Veethi, Keelavalavu Post, Madurai. Melur – 626 106. [Pan: Aaatn 3813C] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. G. Johnson, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

charitable trust registered u/s. 12AA of the Income Tax Act, 1961 (herein after ‘the Act’). The assessee has filed its return of income up to assessment year 2006-07, but for the assessment year 2007-08 to 2009-10, it has filed return of income beyond the due date specified u/s. 139 of the Act, and for assessment year

NATIONAL INSTITUTE OF WOMEN CHILD AND RURAL HEALTH TRUST,MELUR vs. JCIT, RANGE-II, MADURAI

In the result, all the appeals filed by the assessee for assessment years 2007-08 to 2010-11 are allowed

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 101, 102, 103 & 104/Chny/2019 िनधा"रण वष" / Assessment Years: 2007-08, 2008-09, 2009-10 & 2010-11 M/S. National Institute Of Women The Joint Commissioner Of Child & Rural Health Trust V. Income Tax, (Niwcrht), Range –Ii, 4/1, Raja Veethi, Keelavalavu Post, Madurai. Melur – 626 106. [Pan: Aaatn 3813C] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. G. Johnson, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

charitable trust registered u/s. 12AA of the Income Tax Act, 1961 (herein after ‘the Act’). The assessee has filed its return of income up to assessment year 2006-07, but for the assessment year 2007-08 to 2009-10, it has filed return of income beyond the due date specified u/s. 139 of the Act, and for assessment year

NATIONAL INSTITUTE OF WOMEN CHILD AND RURAL HEALTH TRUST,MELUR vs. JCIT, RANGE-II, MADURAI

In the result, all the appeals filed by the assessee for assessment years 2007-08 to 2010-11 are allowed

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 101, 102, 103 & 104/Chny/2019 िनधा"रण वष" / Assessment Years: 2007-08, 2008-09, 2009-10 & 2010-11 M/S. National Institute Of Women The Joint Commissioner Of Child & Rural Health Trust V. Income Tax, (Niwcrht), Range –Ii, 4/1, Raja Veethi, Keelavalavu Post, Madurai. Melur – 626 106. [Pan: Aaatn 3813C] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. S. Sridhar, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. G. Johnson, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

charitable trust registered u/s. 12AA of the Income Tax Act, 1961 (herein after ‘the Act’). The assessee has filed its return of income up to assessment year 2006-07, but for the assessment year 2007-08 to 2009-10, it has filed return of income beyond the due date specified u/s. 139 of the Act, and for assessment year