ITO, CHENNAI vs. MAC PUBLIC CHARITABLE TRUST, CHENNAI

In the result appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable Trust Rs. 5,00,000.00 Child Health Congress, Delhi Rs. 25,00,000.00 Tyagi Education Foundation Rs. 36,00,000.00 Tamil Isai Sangam Rs. 23,67,000.00 MAC (Educational) Foundation Rs. 10,00,000.00 --------------------- Rs.18,74,67,000.00 ---------------------- 5.2 The Ld. CIT(A) further observed as follows:- i. Perusal of the letters from the donors indicated that the amount