JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

Charitable Institutions [2014] 51 taxmann.com 378/227 Taxman 369 (SC). In view of the clear provisions of the Act, and also the decision of the Hon’ble Supreme Court in the case, cited supra, it is clear that in case there is violation referred to under section 13(1)(c), then tax can be charged on such income which violates

M/S JAYA EDUCATIONAL TRUST,THIRUVALLUR vs. DCIT, CC1(2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

Charitable Institutions [2014] 51 taxmann.com 378/227 Taxman 369 (SC). In view of the clear provisions of the Act, and also the decision of the Hon’ble Supreme Court in the case, cited supra, it is clear that in case there is violation referred to under section 13(1)(c), then tax can be charged on such income which violates

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

Charitable Institutions [2014] 51 taxmann.com 378/227 Taxman 369 (SC). In view of the clear provisions of the Act, and also the decision of the Hon’ble Supreme Court in the case, cited supra, it is clear that in case there is violation referred to under section 13(1)(c), then tax can be charged on such income which violates

MADURAI AGRI BUSINESS INCUBATION FORUM ,COIMBATORE vs. CIT(EXEMPTIONS), CHENNAI

In the result, all the appeals filed by the assessees are allowed for statistical purposes

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

CHARITABLE TRUST CASE & rejected on ITA 1136/CHNY/2023 12A(1)(ac)(vi) 80G(5)(iii) 26.02.2020 by CIT(E), thus assessee is filing as new trust case. It was argued that these trust cases have applied for registration u/s 12A of the Act as a new trust case. It was brought to our notice that in some of these cases such

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeal of the assessee for AY 2017-18 is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, Vs. The Income Tax Officer, 5, S V Illam, Mohanapuri Lake View Exemption Ward 4, Street, Adambakkam, Chennai. Chennai 600 088. [Pan: Aaatc5967A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 28.10.2025 घोषणा की तारीख /Date Of Pronouncement : 21.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2014-15, 2015-16, 2017-18 & 2018-19. 2. Since, The Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To 2

section 11 of the Act requires charitable activities and the ld. CIT(A) rightly held that the commercial activity made accumulation immaterial. 31 I.T.A. Nos.1667 to 1670/Chny/24 38. She vehemently argued that the decisions in the case of Delhi Bureau of Text Books and Thanthi Trust

M/S INNOVTIVE MICROFINANCE FOR POVERTY ALLEVIATION,CHENNAI vs. DCIT(EXEMPTIONS),CHENNAI CIRCLE, CHENNAI

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

Bench: Shri Mahavir Singhand Shri Jagadish

section 2(15) of the Act and referred to various case laws. The ld.counsel for the assessee particularly referred to the decision of Bangalore Bench of this Tribunal in ITA Nos.172/Bang/2022 in the case of M/s. Navodaya Grama Vikas Charitable Trust, vide order dated 31.08.2023, wherein the Tribunal considering the entire factual aspect on identical facts allowed the claim

DCIT, CHENNAI vs. M/S. WILLINGDON CHARITABLE TRUST, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

DCIT, CHENNAI vs. M/S. WILLINGDON CHARITABLE TRUST, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

DCIT, CHENNAI vs. M/S. WILLINGDON CHARITABLE TRUST, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

THE WILLINGDON CHARITABLE TRUST,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

THE WILLINGDON CHARITABLE TRUST,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

THE WILLINGDON CHARITABLE TRUST,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

DCIT, CHENNAI vs. M/S. WILLINGDON CHARITABLE TRUST, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

THE WILLINGDON CHARITABLE TRUST,CHENNAI vs. DDIT, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

DCIT, CHENNAI vs. M/S. WILLINGDON CHARITABLE TRUST, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

THE WILLINGDON CHARITABLE TRUST,CHENNAI vs. DDIT, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

THE WILLINGDON CHARITABLE TRUST,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

Charitable activity cannot be carried on without money. In other words, to carry out the object of the trust, the assessee needs money and income. Therefore, it is for the assessee to generate 19 I.T.A. Nos.2984 to 2988/Chny/16 I.T.A. Nos.3021 to 3026/Chny/16 income from the property held under trust. When the assessee exploited the land by putting up a construction

M/S. INNOVATIVE MICRFINANCE FOR POVERTY ALLEVIATION & COMMUNITY TRANSFORMATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal of the assessee is dismissed

sections of the\nsociety in meeting their urgent needs.\" It is evident that the society was facing\nnon-recovery of loan and therefore the Hon'ble ITAT in its wisdom rightly held that\nonly high rate of interest was not enough to deny the charitable nature. The ratio of\nthe case clearly exemplifies the absence of profit motive

SUPPAHIRE EDUCATIONAL AND CHARITABLE TRUST,THANJAVUR vs. ITO, EXEMPTIONS WARD,, TRICHY

In the result, appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Charitable Trust :: 10 :: of the Scheme is not applicable, then only clause 3(a) of the Scheme remains. What is covered in clause 3(a) of the Scheme is already provided in Section 144B(1) of the Act, which Section provides for faceless assessment, and covers assessment, reassessment or recomputation under Section 147 of the Act. Therefore, if Revenue