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.

274 (Madras) and also the coordinate bench decision in the case of MAC Charitable Trust and others in ITA Nos 2885/ Mds/2014 for AY 2011-12 dated 12.04.2017 and ITA Nos.616/Chny/2019 for AY 2014-15 dated 13.11.2019, were in vogue when that AO has passed that the order wherein it is held that the so long as the assessee Trust

ST. JOSEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCOT. CENTRAL CIRCLE-1(3), CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Jagadish

charitable trust formed on 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012 vide registration dated 26.12.2012. The assessee is noted to be running an Engineering College and has claimed exemption u/s.11 of the Act since its inception. In the year under consideration, i.e. AY 2018-19, the assessee is noted to have filed return of income (RoI) u/s.139

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

charitable trust formed on 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012 vide registration dated 26.12.2012. The assessee is noted to be running an Engineering College and has claimed exemption u/s.11 of the Act since its inception. In the year under consideration, i.e. AY 2018-19, the assessee is noted to have filed return of income (RoI) u/s.139

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

274 (Madras)\nand also the coordinate bench decision in the case of MAC Charitable Trust and\nothers in ITA Nos 2885/ Mds/2014 for AY 2011-12 dated 12.04.2017 and ITA\nNos.616/Chny/2019 for AY 2014-15 dated 13.11.2019, were in vogue when that AO\nhas passed that the order wherein it is held that the so long as the assessee Trust

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 :: 7 :: penalty u/s.270A(9) of the Act. The provisions of Sec.270A of the Act, deals with penalty for ‘under reporting of income and under reporting as a consequence of misreporting of income’. Sub-section 1 to 6 of Sec.270A of the Act, deals with ‘under reporting of income and under reporting as a consequence of misreporting

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

KAUMARA MADALAYAM,COIMBATORE vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), COIMBATORE, COIMBATORE

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.680/Chny/2024 िनधा:रण वष: /Assessment Year: 2015-16 Kaumara Madalayam, The Dy. Commissioner Of Income Chinnavedampatti Post, Vs. Tax (Exemptions), Coimbatore – 641 049. Coimbatore. [Pan: Aabtk 6034B]. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Assessee By : Shri N.V. Krishnan, Advocate IjथG की ओर से /Revenue By : Shri N. Sanjay Gandhi, Jcit सुनवाई की तारीख/Date Of Hearing : 13.06.2024 घोषणा की तारीख /Date Of Pronouncement : 30.08.2024 आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), [Nfac], Delhi [Hereinafter Cit(A)] In Din & Order No.Itba/Nfac/S/250/2023-24/1059915043(1), Dated 19.01.2024. The Assessment Was Framed By The Dy. Commissioner Of Income Tax (Exemptions), Coimbatore For The Assessment Year 2015-16 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Vide Order Dated 12.12.2017. :- 2 -: 2. The Assessee Has Raised The Following Grounds Of Appeal:

Charitable Endowments Department, Government of Tamil Nadu (HR&CE”). The HR & CE vide order dated 05.03.2011, notified the Appellant Math as Religious Institution under HR&CE Act. 4. As per section 6(18) of HR&CE Act, The religious Institution means a math, temple or specific endowments and includes:- i. a samadhi or brindhavan; or ii. any other institution established

INCOME TAX OFFICER, TIRUNELVELI vs. HEMLA TRUST, TIRUNELVELI

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

Bench: Shri George George Kand Shri Jagadish

Section 12 of the Indian Trust Act reads as under:- “12. Trustee to inform himself of state of trust property – A trustee is bound to acquaint himself as soon as possible, with the nature and circumstances of the trust-property; to obtain, where necessary, a transfer of the trust- property to himself; and (subject to the provisions of the instrument

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

NEELARAJ VINOTH,PERAMBALUR vs. ACIT, CC-2, , TRICHY

In the result, the appeal of the revenue is dismissed and the CO filed by the assessee is dismissed

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1982/Chny/2024 & C.O.No. 60/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Assistant Commissioner Of Neelaraj Vinoth, Income Tax, V. 274-C, Thuraiyur Road, Central Circle -2, Perambalur – 621 212, Trichy. Tamilnadu. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (Respondent/Cross Objector) आयकर अपील सं./Ita No.: 2119/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Neelaraj Vinoth, Assistant Commissioner Of 274-C, Thuraiyur Road, V. Income Tax, Perambalur – 621 212, Central Circle -2, Tamilnadu. Trichy. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

274-C, Thuraiyur Road, v. Income Tax, Perambalur – 621 212, Central Circle -2, Tamilnadu. Trichy. [PAN: AJUPV-3588-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by : Shri. G. Baskar, Advocate & Shri. P.M. Kathir, Advocate Department by : Shri. R. Clement Ramesh Kumar, CIT सुनवाई क" तारीख/Date of Hearing : 06.02.2025 घोषणा क" तारीख/Date of Pronouncement : 18.02.2025 आदेश

BANNARIAMMAN EDUCATIONAL TRUST,COIMBATORE vs. ACIT CENTRAL CIRCLE 3(2), CHENNAI

charitable activity carried out by the appellant.\niii) The entries on page no. 222 of loose sheets on 07.12.2019 &\n11.06.2020 have a gap of six months but the writing shows that it is\nwritten on the same day and it is an afterthought and also the\nappellant's name is not mentioned.\niv) In the seized material

BANNARIAMMAN EDUCATIONAL TRUST,COIMBATORE vs. ACIT CENTRAL CIRCLE 3(2), CHENNAI

charitable activity carried out by the appellant.\niii) The entries on page no. 222 of loose sheets on 07.12.2019 & \n11.06.2020 have a gap of six months but the writing shows that it is \nwritten on the same day and it is an afterthought and also the \nappellant's name is not mentioned.\niv) In the seized material

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. RAMASAMY RAJASEHAR, PERAMBALUR

In the result, appeal filed by the Revenue is dismissed and the Cross-Objection filed by the assessee is partly allowed

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

274-C, Thuraiyur Road, Trichy. Perambalur, Trichy – 621 212. [PAN: AOOPR-5362-Q] (अपीलाथ(/Appellant) ()*यथ(/Respondent/ Cross Objector ) Assessee by : Shri. D. Anand, Advocate Department by : Mr. Shiva Srinivas, C.I.T. सुनवाई क+ तार"ख/Date of Hearing : 29.10.2025 घोषणा क+ तार"ख/Date of Pronouncement : 20.11.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, AM: The present