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153 results for “charitable trust”+ Section 58(4)clear

Sorted by relevance

Karnataka462Delhi442Mumbai266Chennai153Bangalore152Jaipur88Ahmedabad71Pune59Kolkata58Chandigarh57Hyderabad51Lucknow41Cochin39Cuttack24Indore24Visakhapatnam22Calcutta16Allahabad15Telangana10Nagpur10Rajkot9Agra8Surat7Amritsar7SC6Varanasi4Raipur3Rajasthan2Jodhpur2Punjab & Haryana2T.S. THAKUR ROHINTON FALI NARIMAN1Patna1Andhra Pradesh1

Key Topics

Section 1175Section 143(3)73Exemption55Section 14753Addition to Income49Charitable Trust41Section 153A40Disallowance37Section 234E36

THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 2006/CHNY/2024[2011-12]Status: DisposedITAT Chennai05 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

58,707/ and claimed an amount of Rs. 1,10,58,707/- under Section 11 of the Income under Section 11 of the Income Tax Act. 2. Brief details of information received: 2. Brief details of information received: An information had been received from the DCIT(Exemptions), Chennai, vide An information had been received from the DCIT(Exemptions), Chennai, vide

Showing 1–20 of 153 · Page 1 of 8

...
Section 12A32
Section 2(15)31
Section 270A30

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 1372/CHNY/2024[2010-11]Status: DisposedITAT Chennai05 Mar 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

58,707/ and claimed an amount of Rs. 1,10,58,707/- under Section 11 of the Income under Section 11 of the Income Tax Act. 2. Brief details of information received: 2. Brief details of information received: An information had been received from the DCIT(Exemptions), Chennai, vide An information had been received from the DCIT(Exemptions), Chennai, vide

ITO, CHENNAI vs. M/S. INDIAN CULTURAL RESEARCH TRUST, CHENNAI

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

ITA 2978/CHNY/2016[2013-14]Status: DisposedITAT Chennai24 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

58,21,185/- and we have an expenditure of Rs.70,94,341/- to earn the above mentioned income of the trust and we have applied excess of income during the year after charities done to the extent of Rs.3,06,166/- the balance amount towards construction of building and the subsequent years we earn the income and spent for charitable

ITO, CHENNAI vs. M/S. INDIAN CULTURAL RESEARCH TRUST, CHENNAI

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

ITA 2977/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 Feb 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

58,21,185/- and we have an expenditure of Rs.70,94,341/- to earn the above mentioned income of the trust and we have applied excess of income during the year after charities done to the extent of Rs.3,06,166/- the balance amount towards construction of building and the subsequent years we earn the income and spent for charitable

THE INDIAN CULTURAL RESEARCH TRUST,CHENNAI vs. ITO, CHENNAI

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

ITA 3020/CHNY/2016[2013-14]Status: DisposedITAT Chennai24 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

58,21,185/- and we have an expenditure of Rs.70,94,341/- to earn the above mentioned income of the trust and we have applied excess of income during the year after charities done to the extent of Rs.3,06,166/- the balance amount towards construction of building and the subsequent years we earn the income and spent for charitable

ITO, CHENNAI vs. M/S. INDIAN CULTURAL RESEARCH TRUST, CHENNAI

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

ITA 2976/CHNY/2016[2010-11]Status: DisposedITAT Chennai24 Feb 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

58,21,185/- and we have an expenditure of Rs.70,94,341/- to earn the above mentioned income of the trust and we have applied excess of income during the year after charities done to the extent of Rs.3,06,166/- the balance amount towards construction of building and the subsequent years we earn the income and spent for charitable

ITO, CHENNAI vs. THE INDIAN CULTURAL RESEARCH TRUST, CHENNAI

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

ITA 586/CHNY/2015[2011-12]Status: DisposedITAT Chennai24 Feb 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

58,21,185/- and we have an expenditure of Rs.70,94,341/- to earn the above mentioned income of the trust and we have applied excess of income during the year after charities done to the extent of Rs.3,06,166/- the balance amount towards construction of building and the subsequent years we earn the income and spent for charitable

THE INDIAN CULTURAL RESEARCH TRUST,CHENNAI vs. ITO, CHENNAI

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

ITA 3019/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 Feb 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

58,21,185/- and we have an expenditure of Rs.70,94,341/- to earn the above mentioned income of the trust and we have applied excess of income during the year after charities done to the extent of Rs.3,06,166/- the balance amount towards construction of building and the subsequent years we earn the income and spent for charitable

THE INDIAN CULTURAL RESEARCH TRUST,CHENNAI vs. ITO, CHENNAI

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

ITA 3018/CHNY/2016[2010-11]Status: DisposedITAT Chennai24 Feb 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.586/Chny/2015, 2976, 2977 & 2978/Chny/2016 िनधा"रण वष"/Assessment Years: 2011-12, 2010-11, 2012-13 & 2013-14 The Income Tax Officer [Exemptions], Vs. M/S. The Indian Cultural Research Ward-1, Aayakar Bhavan, Annexe Trust, Rani Seethai Hall, 603, Building, 3Rd Floor, 121 M.G. Road, Anna Salai, Chennai 600 006. Nungambakkam, Chennai 600 034. [Pan: Aaatt0483G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.3018, 3019 & 3020/Chny/2016 िनधा"रण वष"/Assessment Years:2010-11, 2012-13 & 2013-14 M/S. The Indian Cultural Research Vs. The Income Tax Officer Trust, Rani Seethai Hall, 603, Anna [Exemptions], Ward-1, Salai, Chennai 600 006. Chennai (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Ms. Jothilakshmi Nayak, Cit & Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.02.2022 घोषणा की तारीख /Date Of Pronouncement 24.02.2022 : आदेश /O R D E R Per V. Durga Rao: There Are Three Cross Appeals Filed By The Revenue As Well As Assessee Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 12.12.2014 Relevant To The Assessment Year 2011-12 & Orders Dated 05.08.2016 For The Assessment Years 2010-11

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Ms. Jothilakshmi Nayak, CIT &
Section 11Section 2(15)

58,21,185/- and we have an expenditure of Rs.70,94,341/- to earn the above mentioned income of the trust and we have applied excess of income during the year after charities done to the extent of Rs.3,06,166/- the balance amount towards construction of building and the subsequent years we earn the income and spent for charitable

THE THANTHI TRUST,CHENNAI vs. ADIT (EXEMPTIONS) , CHENNAI

In the result, the appeals filed by the assessee are allowed

ITA 2720/CHNY/2017[2012-13]Status: DisposedITAT Chennai08 Jul 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. S. Jayakumar, AdvocateFor Respondent: Shri Guru Bashyam, CIT
Section 11Section 143(3)Section 2(15)

4. Before this decision of Hon’ble High Court of Madras came in October 29, 2020, assessments for all these four assessment years were completed denying exemption u/s.11 of the Act, on the same reasoning that the DIT(Exemptions), Chennai has cancelled the registration granted to the assessee trust u/s.12A(a) of the Act, vide order dated

THE THANTHI TRUST,CHENNAI vs. JCIT, CHENNAI

In the result, the appeals filed by the assessee are allowed

ITA 1532/CHNY/2015[2009-2010]Status: DisposedITAT Chennai08 Jul 2022AY 2009-2010

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. S. Jayakumar, AdvocateFor Respondent: Shri Guru Bashyam, CIT
Section 11Section 143(3)Section 2(15)

4. Before this decision of Hon’ble High Court of Madras came in October 29, 2020, assessments for all these four assessment years were completed denying exemption u/s.11 of the Act, on the same reasoning that the DIT(Exemptions), Chennai has cancelled the registration granted to the assessee trust u/s.12A(a) of the Act, vide order dated

THE THANTHI TRUST,CHENNAI vs. JCIT, CHENNAI

In the result, the appeals filed by the assessee are allowed

ITA 1533/CHNY/2015[2010-2011]Status: DisposedITAT Chennai08 Jul 2022AY 2010-2011

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. S. Jayakumar, AdvocateFor Respondent: Shri Guru Bashyam, CIT
Section 11Section 143(3)Section 2(15)

4. Before this decision of Hon’ble High Court of Madras came in October 29, 2020, assessments for all these four assessment years were completed denying exemption u/s.11 of the Act, on the same reasoning that the DIT(Exemptions), Chennai has cancelled the registration granted to the assessee trust u/s.12A(a) of the Act, vide order dated

THE THANTHI TRUST,CHENNAI vs. JCIT, CHENNAI

In the result, the appeals filed by the assessee are allowed

ITA 1534/CHNY/2015[2011-2012]Status: DisposedITAT Chennai08 Jul 2022AY 2011-2012

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. S. Jayakumar, AdvocateFor Respondent: Shri Guru Bashyam, CIT
Section 11Section 143(3)Section 2(15)

4. Before this decision of Hon’ble High Court of Madras came in October 29, 2020, assessments for all these four assessment years were completed denying exemption u/s.11 of the Act, on the same reasoning that the DIT(Exemptions), Chennai has cancelled the registration granted to the assessee trust u/s.12A(a) of the Act, vide order dated

ST. GEORGE TRUST,CHENNAI vs. CIT (EXEMPTIONS), CHENNAI

In the result, appeal of the assessee is allowed

ITA 1795/CHNY/2024[-]Status: DisposedITAT Chennai01 Oct 2024

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri Muthu Abirami, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

section 80G{5)(vi) of the Act has been complied with, we do not see any reason for refusing the assessee the grant of exemption u/s 80G of the Act. The Department has also not brought out a case where they can prove through evidences that the assessee-trust has violated the stipulations contained in sec. 80G(58

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

ITA 3295/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

4. Conclusion The Revenue submits that the penalty notice under Section 270A is valid. The 50% penalty aligns with under-reporting under Section 270A(7), and the failure to score out "misreporting" is a procedural lapse cured by Section 2928, The assessee suffered no prejudice, and the notice's intent is evident from the penalty rate and search findings

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

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

ITA 3293/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

4. Conclusion The Revenue submits that the penalty notice under Section 270A is valid. The 50% penalty aligns with under-reporting under Section 270A(7), and the failure to score out "misreporting" is a procedural lapse cured by Section 2928, The assessee suffered no prejudice, and the notice's intent is evident from the penalty rate and search findings

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

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

ITA 286/CHNY/2018[2014-15]Status: DisposedITAT Chennai02 Jan 2019AY 2014-15

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)

For Appellant: Shri. T. Banusekar, FCA and Shri. B. Ramakrishnan, FCAFor Respondent: Shri. V.M. Mahidar, IRS, JCIT
Section 11Section 12ASection 2(15)

58,83,146 --- 3,35,000 27,72,000 2014-15 4,13,29,717 1,17,57,158 --- 3,47,483 41,87,090 Net revenue includes what the assessee received as rentals from its Kalyanamandapams also. Submission of the assessee that donations given were all to organization engaged in either education or medical relief, which were having registration

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

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

ITA 277/CHNY/2018[1997-98]Status: DisposedITAT Chennai02 Jan 2019AY 1997-98

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)

For Appellant: Shri. T. Banusekar, FCA and Shri. B. Ramakrishnan, FCAFor Respondent: Shri. V.M. Mahidar, IRS, JCIT
Section 11Section 12ASection 2(15)

58,83,146 --- 3,35,000 27,72,000 2014-15 4,13,29,717 1,17,57,158 --- 3,47,483 41,87,090 Net revenue includes what the assessee received as rentals from its Kalyanamandapams also. Submission of the assessee that donations given were all to organization engaged in either education or medical relief, which were having registration

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

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

ITA 278/CHNY/2018[1998-99]Status: DisposedITAT Chennai02 Jan 2019AY 1998-99

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)

For Appellant: Shri. T. Banusekar, FCA and Shri. B. Ramakrishnan, FCAFor Respondent: Shri. V.M. Mahidar, IRS, JCIT
Section 11Section 12ASection 2(15)

58,83,146 --- 3,35,000 27,72,000 2014-15 4,13,29,717 1,17,57,158 --- 3,47,483 41,87,090 Net revenue includes what the assessee received as rentals from its Kalyanamandapams also. Submission of the assessee that donations given were all to organization engaged in either education or medical relief, which were having registration

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

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

ITA 279/CHNY/2018[2006-07]Status: DisposedITAT Chennai02 Jan 2019AY 2006-07

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)

For Appellant: Shri. T. Banusekar, FCA and Shri. B. Ramakrishnan, FCAFor Respondent: Shri. V.M. Mahidar, IRS, JCIT
Section 11Section 12ASection 2(15)

58,83,146 --- 3,35,000 27,72,000 2014-15 4,13,29,717 1,17,57,158 --- 3,47,483 41,87,090 Net revenue includes what the assessee received as rentals from its Kalyanamandapams also. Submission of the assessee that donations given were all to organization engaged in either education or medical relief, which were having registration