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

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

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

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

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

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

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

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1302 To 1304/Chny/2023 निर्धारण वर्ष/Assessment Years: 2014-15 To 2016-17 & Cross-Objection Nos.1 To 3/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2016-17 The Ito (Exemptions Ward), Bibikulam, Madurai. (अपीलार्थी/Appellant) V. M/S.D.N. Public Charitable 13, Theni Main Road, Arasaradi, Madurai-625 016. [Pan: Aaatd 9013 C] Trust, (प्रत्यर्थी/Respondent/Cross- Objector) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Dr. Samuel Pitta, Jcit : Mr. Arjun Raj, Advocate : 22.08.2024 : 09.10.2024 आदेश / Order Per Aby T. Varkey, Jm:

Charitable Trust and CT Scan, MRI Scan & USC fees shown by the company in its P & L account for the A.Υ. 2012-13 to AY 2017-18. The same is tabulated as below: SL No AY Total fees receipts made out of CT scan, MRI scan and Ultra sound machine by the Company (in Rs.) CT scan fees transferred

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

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

ASSISTANT COMMISSIONER OF INCOME TAX, MADURAI vs. S R TRUST, MADURAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1549/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Assistant Commissioner Of S R Trust, Income Tax, Vs. 1, Melur Road, Lake Area, Central Circle -1, Madurai – 625 107. Madurai. [Pan: Aacts-0376-F] (अपीलाथ"/Appellant) (""थ"/Respondent)

charitable trust registered under Section 12AA of the Act. The assessee is running a hospital in the name of M/s.Meenakshi Mission Hospital and Research Centre at Madurai having 900 beds and providing health care to all without a profit motive. The hospital is also providing free food 365 days thrice daily for more than 150 patients. The assessee filed