SHRIRAM OWNERSHIP TRUST,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals of the assessee for both

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos. 406 & 407/Mds/2017 "नधा"रण वष" /Assessment Years : 2013-2014 & 2014-2015. Shriram Ownership Trust, Vs. The Deputy Commissioner Of No.4, Shriram House, I Floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [Pan Aagts 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

trust created for a religious or charitable purpose. 22. What we find is that ld. Commissioner of Income Tax (Appeals) had confirmed the addition u/s. 2(24)(xv) of the Act r.w.s. 56(2)(vii) of the Act. Both these Sections

INCOME TAX OFFICER , BIBIKULAM MADURAI vs. D N PUBLIC CHARITABLE TRUST, ARASARADI MADURAI TAMIL NADU

In the result, Cross Objections filed by the assessee are partly

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

56,71,975 It is clear from the above tabulation that the receipts by way of CT scan fees of the company M/s Dhevaki Diagnostic Pvt Ltd., has been substantially increased after the installation of the assessee trust's machinery in the premises of the company M/s.Dhevaki Diagnostic Pvt. Ltd, which has been directly enjoyed by the Managing director

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

Charitable Trust (supra), we hold the activity of sale of uniforms, textbooks, etc. and the excess of income over expenditure arising thereon which are disclosed in Form-10A are incidental to the attainment of objects of the assessee. Therefore, the assessee is entitled to the benefit of section 11 of the Act for the year under consideration, accordingly, we hold

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, 5, S V Illam, Mohanapuri Lake View Street, Adambakkam, Chennai 600 088. [Pan: Aaatc5967A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Appellant By Vs. The Income Tax Officer, Exemption Ward 4, Chennai. (प्रत्यर्थी/Respondent) Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate Ms. Gouthami Manivasagam, Jcit 28.10.2025 21.01.2026 : प्रत्यर्थी की ओर से/Respondent By : सुनवाई की तारीख / Date Of Hearing : घोषणा की तारीख / Date Of Pronouncement : आदेश/Order 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 Id. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The

Charitable Trust (supra), we hold the activity of sale of uniforms, textbooks, etc. and the excess of income over expenditure arising thereon which are disclosed in Form-10A are incidental to the attainment of objects of the assessee. Therefore, the assessee is entitled to the benefit of section 11 of the Act for the year under consideration, accordingly, we hold

DCIT, CEN CIR 2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Charitable Trust 1,12,53,64,017 5. Jayapriya Food products private limited 4,59,82,869 6. Jayapriya property developers private limited 2,43,54,370 7. Jayapriya Trading Company 8,26,56,356 8. Land Advance-APJ Abdulkalam Educational Trust 4,063,74,000 Total 1,61,89,97,220/- 10.4 It is observed that the assessee

DCIT, CC2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Charitable Trust 1,12,53,64,017 5. Jayapriya Food products private limited 4,59,82,869 6. Jayapriya property developers private limited 2,43,54,370 7. Jayapriya Trading Company 8,26,56,356 8. Land Advance-APJ Abdulkalam Educational Trust 4,063,74,000 Total 1,61,89,97,220/- 10.4 It is observed that the assessee

AVM CHARITIES,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI

In the result, the appeals of the assessee for all the 13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable trust for earning income is a ITA Nos.277 to 286/2018 :- 6 -: business income or property income and whether such trust is entitled to the benefit of exemption under section 11 of the Act in respect of such income. Of course, the Division Bench held that the sabha lets out its hall to various persons and merely by letting

AVM CHARITIES,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI

In the result, the appeals of the assessee for all the 13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable trust for earning income is a ITA Nos.277 to 286/2018 :- 6 -: business income or property income and whether such trust is entitled to the benefit of exemption under section 11 of the Act in respect of such income. Of course, the Division Bench held that the sabha lets out its hall to various persons and merely by letting

AVM CHARITIES,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI

In the result, the appeals of the assessee for all the 13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable trust for earning income is a ITA Nos.277 to 286/2018 :- 6 -: business income or property income and whether such trust is entitled to the benefit of exemption under section 11 of the Act in respect of such income. Of course, the Division Bench held that the sabha lets out its hall to various persons and merely by letting

AVM CHARITIES,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI

In the result, the appeals of the assessee for all the 13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable trust for earning income is a ITA Nos.277 to 286/2018 :- 6 -: business income or property income and whether such trust is entitled to the benefit of exemption under section 11 of the Act in respect of such income. Of course, the Division Bench held that the sabha lets out its hall to various persons and merely by letting

AVM CHARITIES,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI

In the result, the appeals of the assessee for all the 13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

charitable trust for earning income is a ITA Nos.277 to 286/2018 :- 6 -: business income or property income and whether such trust is entitled to the benefit of exemption under section 11 of the Act in respect of such income. Of course, the Division Bench held that the sabha lets out its hall to various persons and merely by letting

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. EVERWIN EDUCATIONAL AND CHARITABLE TRUST, KOLATHUR, CHENNAI

In the result, appeal filed by the Revenue is dismissed

2)(g) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') and was therefore entitled to exemption claimed u/s 11 of the Act. 3. Briefly stated, the facts of the case are that, the assessee is a public charitable trust holding registration u/s 12A/12AB of the Act. For AY 2016-17, the assessee had filed the return

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. JAYA EDUCATIONAL TRUST, CHENNAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1552/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 V. The Dcit, Jaya Educational Trust, Chennai. No.8, Krishnapuram, Ii Main Road, Thiruninravur, Thiruvallur-602 024. [Pan:Aaatj 0369 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

56,492/- 4 Srinivasa Educational Trust 9,95,81,108/- 7. From the above, it is seen that the advances made during the AY 2012-13 are still outstanding in the books of the Trust even during the AY 2015-16. Since, the assessee is not charging any Interest on the advances given to Sri Venkata Reddy and Smt. Subhasini

SMT. LINGAMMAL RAMARAJU SHASTRA PRATHISHTA TRUST,RAJAPALAYAM vs. ACIT (EXEMPTIONS), COIMBATORE

charitable trusts registered u/s 12A of the Act; (d) that the decision of the Hon'ble Supreme Court in the case of Thanthi Trust continued to hold good and was applicable to the assessee's case and that the decisions rendered in the cases of AUDA and New Noble didn't over-rule Thanthi Trust, which was rendered

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

56-C, Old Mahabalipuram Road, Chennai. Sholinganallur, Chennai-600 119. [PAN: AAHTS 9943 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. V. Balaji, CA & Mr. K.R. Vasudevan, Advocate by Virtual ""यथ" क" ओर से /Respondent by : Ms. Anitha, Addl.CIT : सुनवाईक"तारीख/Date of Hearing 04.04.2025 : घोषणाक"तारीख /Date of Pronouncement 06.06.2025 ITA Nos.3293 & 3294/Chny/2024

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

56-C, Old Mahabalipuram Road, Chennai. Sholinganallur, Chennai-600 119. [PAN: AAHTS 9943 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. V. Balaji, CA & Mr. K.R. Vasudevan, Advocate by Virtual ""यथ" क" ओर से /Respondent by : Ms. Anitha, Addl.CIT : सुनवाईक"तारीख/Date of Hearing 04.04.2025 : घोषणाक"तारीख /Date of Pronouncement 06.06.2025 ITA Nos.3293 & 3294/Chny/2024

ST. JOSHEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (Pan: Aamts 3888 G) (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [PAN: AAHTS 9943 B] (अपीलार्थी/Appellant) V. The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Mr. V. Balaji, CA & Mr. K.R. Vasudevan, Advocate by Virtual प्रत्यर्थी की ओर से /Respondent by : Ms. Anitha, Addl.CIT सुनवाईकीतारीख/Date of Hearing : 04.04.2025 घोषणाकीतारीख / Date of Pronouncement

ST. JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aamts 3888 G] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [PAN: AAHTS 9943 B] (अपीलार्थी/Appellant) V. The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Mr. V. Balaji, CA & Mr. K.R. Vasudevan, Advocate by Virtual प्रत्यर्थी की ओर से /Respondent by : Ms. Anitha, Addl.CIT सुनवाईकीतारीख/Date of Hearing : 04.04.2025 घोषणाकीतारीख / Date of Pronouncement

INCOMETAX OFFICER EXEMPTIONS WARD, TIRUNELVELI vs. AARK INDIA EDUCATIONAL CHARITABLE TRUST, TIRUNELVELI

In the result, the appeal of the asse

Bench: Shri Manu Kumar Giri & Shris.R.Raghunathaआयकरअपीलसं/.Ita Nos.: 1986/Chny/2025 "नधा"रणवष" / Assessment Year: 2012-13 Aark India Educational V. Income Tax Officer Charitable Trust, (Exemptions Ward) Nellai 1 1 Francis Xavier Engineering City Centre, Rahmath Nagar, College Campus, Vannarapettai, Tiruchendur Road, Tirunelveli, Tamil Nadu Tirunelveli Tamil Nadu- 627003 627011 [Pan: Aacta 2809 D] (अपीलाथ /Appellant) (!"यथ /Respondent) आयकरअपीलसं/.Ita No. 2387/Chny/2025 (Revenue Appeal) "नधा"रणवष" / Assessment Year: 2012-13 Income Tax Officer (Exemptions Aark India Educational Ward) Nellai City Centre, Rahmath Charitable Trust, Nagar, Tiruchendur Road, 1 1 Francis Xavier Tirunelveli Tamil Nadu-627011 Engineering College Campus, Vannarapettai, Tirunelveli, Tamil Nadu-627003 [Pan: Aacta 2809 D] (अपीलाथ /Appellant) (!"यथ /Respondent) अपीलाथ क$ओरसे/Appellant/Assessee By : Mr. Y. Sridhar, F.C.A. : Ms. E. Pavuna Sundari, Cit !"यथ क$ओरसे/Respondent/Revenue By सुनवाईक$तार"ख/Date Of Hearing : 07.01.2026

charitable trust based in Tirunelveli and has been granted registration u/s. 12AA of the Income Tax Act with effect from 12AA of the Income Tax Act with effect from 12AA of the Income Tax Act with effect from Assessment Year 2013- -14. The Trust, established on 23.08.2007, 14. The Trust, established on 23.08.2007, operates on a non-profit basis with