SANTHOME CHARITABLE AND EDUCATIONAL TRUST,ERODE vs. ITO,EXEMPTION WARD CHENNAI, CHENNAI

In the result, appeal filed by the assessee is allowed for statistical

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.498/Chny/2023 िनधा"रण वष"/Assessment Year: - V. Santhome Charitable & The Income Tax Officer, Educational Trust, Exemption Ward, 378, Shenbagapudur, Chennai. Sathyamangalam, Erode District-638 402. [Pan: Aaots 6317 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

68 Santhome Charitable & Educational Trust :: 5 :: iii. CIT v Chandra Charitable Trust - High Court of Gujarat - 156 Taxman 19 iv. Diocese of Pune v CIT - ITAT Pune - 57 taxmann.com 175 v. Amritsar Diocese of Believers Eastern Church y/ CIT (Exemptions) - ITAT Amritsar - 149 taxmann.com 182 And moreover, it was pointed out by the Ld AR that the assessee sought time

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

Charitable Trust as supporting evidence. On perusal of the same, it\nis noticed that the fees collected by the company M/s. Dhevaki Diagnostics Pvt.\nLtd. for utilizing the CT scan machine and particulars of CT Scan fees\ntransferred to trust are as under:-\nSr. No.\n Assessment Year\nCT Scan fees Receipts\nCT Scan fees\ntransferred to Trust\n1\n2012

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

In the result, appeals filed by the Revenue are dismissed\nand Cross Objections filed by the assessee are partly allowed

Charitable Trust as supporting evidence. On perusal of the same, it\nis noticed that the fees collected by the company M/s. Dhevaki Diagnostics Pvt.\nLtd. for utilizing the CT scan machine and particulars of CT Scan fees\ntransferred to trust are as under:-\nSr.\nNo.\n Assessment Year\nCT Scan fees Receipts\nCT Scan fees\ntransferred to Trust\n1\n2012

D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

Charitable Trust and Rs.14.21 crores in cash for the sale of personal lands forming 12 acres in Tiruttani and Rs.3.16 crores through cheques for the sale of personal lands forming 12 acres in Tiruttani which is over and above the compensation for relinquishment of trust were received from Shri G Rajendran, founder GR Thangamaligai Group. Out of this amount

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

Charitable Trust and Rs.14.21 crores in cash for the sale of personal lands forming 12 acres in Tiruttani and Rs.3.16 crores through cheques for the sale of personal lands forming 12 acres in Tiruttani which is over and above the compensation for relinquishment of trust were received from Shri G Rajendran, founder GR Thangamaligai Group. Out of this amount

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

Charitable Trust and Rs.14.21 crores in cash for the sale of personal lands forming 12 acres in Tiruttani and Rs.3.16 crores through cheques for the sale of personal lands forming 12 acres in Tiruttani which is over and above the compensation for relinquishment of trust were received from Shri G Rajendran, founder GR Thangamaligai Group. Out of this amount

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

Charitable Trust and Rs.14.21 crores in cash for the sale of personal lands forming 12 acres in Tiruttani and Rs.3.16 crores through cheques for the sale of personal lands forming 12 acres in Tiruttani which is over and above the compensation for relinquishment of trust were received from Shri G Rajendran, founder GR Thangamaligai Group. Out of this amount

D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

Charitable Trust and Rs.14.21 crores in cash for the sale of personal lands forming 12 acres in Tiruttani and Rs.3.16 crores through cheques for the sale of personal lands forming 12 acres in Tiruttani which is over and above the compensation for relinquishment of trust were received from Shri G Rajendran, founder GR Thangamaligai Group. Out of this amount

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

Charitable Trust and Rs.14.21 crores in cash for the sale of personal lands forming 12 acres in Tiruttani and Rs.3.16 crores through cheques for the sale of personal lands forming 12 acres in Tiruttani which is over and above the compensation for relinquishment of trust were received from Shri G Rajendran, founder GR Thangamaligai Group. Out of this amount

D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

Charitable Trust and Rs.14.21 crores in cash for the sale of personal lands forming 12 acres in Tiruttani and Rs.3.16 crores through cheques for the sale of personal lands forming 12 acres in Tiruttani which is over and above the compensation for relinquishment of trust were received from Shri G Rajendran, founder GR Thangamaligai Group. Out of this amount

ACIT, CHENNAI vs. SRI BALAJI EDUCATIONAL AMD TRUST CHARITABLE PUBLIC TRUST , CHENNA

In the result, the appeal of the Assessee and that of the Department are dismissed

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1249/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 M/S. Sri Balaji Educational & Acit, Charitable Public Trust, Vs. Central Circle 3(4), No. 60, First Avenue, Chennai. Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (&'थ"/Respondent) [Pan: Aacts-1386-D] (अपीलाथ"/Appellant) आयकर अपील सं./Ita Nos.:1471/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 Acit, M/S. Sri Balaji Educational & Central Circle 3(4), Vs. Charitable Public Trust, Chennai. No. 60, First Avenue, Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (अपीलाथ"/Appellant) [Pan: Aacts-1386-D] (&'थ"/Respondent) िनधा$)रती की ओर से/Assessee By : Shri. Y.Sridhar, Fca राज4 की ओर से /Revenue By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/Date Of Hearing : 08.09.2025 घोषणा की तारीख/Date Of Pronouncement : 01.12.2025

Charitable Public Trust S.No A.Y. Particulars Amount 1. 2013-14 Additional Income offered as per Final 22,54,41,000 2. 2014-15 Order dt. 14.06.2023 u/s.245D(4) of the 78,60,93,507 Act by IBS-2, New Delhi 3. 2015-16 98,44,35,413 4. 2016-17 47,00,04,866 5. 2017-18 Amount Disclosed

M/S. SRI BALAJI EDUCATIONAL AND CHARITABLE PUBLIC TRUST,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(4), CHENNAI

In the result, the appeal of the Assessee and that of the Department are dismissed

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1249/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 M/S. Sri Balaji Educational & Acit, Charitable Public Trust, Vs. Central Circle 3(4), No. 60, First Avenue, Chennai. Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (&'थ"/Respondent) [Pan: Aacts-1386-D] (अपीलाथ"/Appellant) आयकर अपील सं./Ita Nos.:1471/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 Acit, M/S. Sri Balaji Educational & Central Circle 3(4), Vs. Charitable Public Trust, Chennai. No. 60, First Avenue, Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (अपीलाथ"/Appellant) [Pan: Aacts-1386-D] (&'थ"/Respondent) िनधा$)रती की ओर से/Assessee By : Shri. Y.Sridhar, Fca राज4 की ओर से /Revenue By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/Date Of Hearing : 08.09.2025 घोषणा की तारीख/Date Of Pronouncement : 01.12.2025

Charitable Public Trust S.No A.Y. Particulars Amount 1. 2013-14 Additional Income offered as per Final 22,54,41,000 2. 2014-15 Order dt. 14.06.2023 u/s.245D(4) of the 78,60,93,507 Act by IBS-2, New Delhi 3. 2015-16 98,44,35,413 4. 2016-17 47,00,04,866 5. 2017-18 Amount Disclosed

NILAA CHARITABLE TRUST,VILLUPURAM vs. ITO, EXEMPTIONS WARD-1, CHENNAI

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

Bench: SHRI GEORGE GEORGE K (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)

68 of the Act has no application in the case of trust. The relevant finding of the Hon’ble High Court read as follows:- "The assessee was a charitable trust providing medical advice for needy people in various parts and remote villages of Uttar Pradesh. It was registered under section

NARAYANI SIDDHAR PEEDAM CHARITABLE TRUST,VELLORE vs. DDIT (EXEMPTIONS-III), CHENNAI

In the result, the appeal filed by the assessee is partly-\nallowed for statistical purposes

68 of\nthe Income Tax Act where the burden of Proof to be discharger by the\nassessee is completely different from the burden of proof or the\nrequirement of the evidence to be maintained ant adduced by the\nAssessee u/s 115BBC of the Income Tax Act.\nC. The object of sub-section (i) of section 115BBC(1) was neither\nunderstood

T.S.R.KHANNAIYANN,CHENNAI vs. DCIT, COIMBATORE

In the result, both the above tax case (appeals) are allowed

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 804/Mds/2016 "नधा"रण वष" /Assessment Year : 2011-2012

68 lakhs to the very same trust, for a price of "10.67 Crores. According to him, ld. Assessing Officer had taken a :- 9 -: right view that land Othakalmandapam sold to the Trust was non agricultural land and the transactions had to be considered under the head income from business. He thus confirmed the action of the ld. Assessing Officer

DCIT, CENTRAL CIRCLE 1(1), CHENNAI vs. VELLORE INSTITUTE OF TECHNOLOGY, VELLORE

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

68 -: & 2219 to 2222 /2017 0 0 0 2 2 0 2 2 0 07-08 0 0 0 45 30 15 45 30 15 08-09 15 9 6 0 0 0 0 0 0 Repea t A.Y 02-03 to 08-09 59 43 86 48 38 173 98 75 Total

DCIT, CENTRAL CIRCLE 1(1), CHENNAI vs. VELLORE INSTITUTE OF TECHNOLOGY, VELLORE

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

68 -: & 2219 to 2222 /2017 0 0 0 2 2 0 2 2 0 07-08 0 0 0 45 30 15 45 30 15 08-09 15 9 6 0 0 0 0 0 0 Repea t A.Y 02-03 to 08-09 59 43 86 48 38 173 98 75 Total

VELLORE INSTITUTE OF TECHNOLOGY,VELLORE vs. DCIT, CC IV(1), CHENNAI

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

68 -: & 2219 to 2222 /2017 0 0 0 2 2 0 2 2 0 07-08 0 0 0 45 30 15 45 30 15 08-09 15 9 6 0 0 0 0 0 0 Repea t A.Y 02-03 to 08-09 59 43 86 48 38 173 98 75 Total