ACIT, EXEMPTIONS, COIMBATORE vs. MAHENDRA EDUCATIONAL TRUST, MANAKKAL
In the result, appeal filed by the Revenue is dismissed and cross objection filed by the assessee is allowed
ITA 125/CHNY/2019[2011-12]Status: DisposedITAT Chennai11 Feb 2021AY 2011-12
Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 125 & 126/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co Nos.: 18 & 19/Chny/2019 (In Ita Nos.125 & 126/Chny/2019) िनधा"रण वष" / Assessment Years: 2011-12 & 2012-13 The Acit (Exemptions), M/S. Mahendra Educational May Flower Mid City Building, V. Trust, 1510, Trichy Road, Kalipatti Post, Attayampatti Via, Coimbatore – 641 018. Tiruchengode, Namakkal – 637 501. Pan: Aaaam2491C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri N.V. Balaji, Advocate राज" की ओर से /Revenue By : Shri G. Chandrababu, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 28.01.2021 घोषणा क" तार"ख/Date Of Pronouncement : 11.02.2021
For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri G. Chandrababu, Addl.CIT
Section 1Section 11Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 13(2)(h)Section 13(3)
5. The CIT (A) failed to appreciate that the payments made to M/s Star
Educational Trust did not directly or indirectly benefit the trustees or their relatives.
6. The CIT (A) erred in upholding that that the payments made to M/s Star
Educational Trust is in violation of Section 13 (1) (d). The assessing officer failed to appreciate that merely