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117 results for “charitable trust”+ Section 77clear

Sorted by relevance

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Key Topics

Section 11124Section 12A77Exemption58Addition to Income58Section 234E48Section 2(15)46Disallowance45Section 13(1)(c)41Section 1035

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 56/CHNY/2023[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

Showing 1–20 of 117 · Page 1 of 6

Section 143(3)34
Charitable Trust31
Survey u/s 133A16

77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by normal schooling

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 54/CHNY/2023[2014-15]Status: DisposedITAT Chennai18 Oct 2023AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by normal schooling

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 57/CHNY/2023[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by normal schooling

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 58/CHNY/2023[2017-18]Status: DisposedITAT Chennai18 Oct 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by normal schooling

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 61/CHNY/2023[2019-20]Status: DisposedITAT Chennai18 Oct 2023AY 2019-20

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by normal schooling

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 55/CHNY/2023[2015-16]Status: DisposedITAT Chennai18 Oct 2023AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by normal schooling

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 59/CHNY/2023[2017-18]Status: DisposedITAT Chennai18 Oct 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by normal schooling

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 53/CHNY/2023[2013-14]Status: DisposedITAT Chennai18 Oct 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by normal schooling

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 60/CHNY/2023[2018-19]Status: DisposedITAT Chennai18 Oct 2023AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by normal schooling

ITO, CHENNAI vs. MAC PUBLIC CHARITABLE TRUST, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2885/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

77,500/- by withdrawing the benefit of Section 11 of the Act due to receipt of non-voluntary contribution / capitation fees, is not tenable and the assessee would be entitled for the benefit of the Section 11 of the Act. 4 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 2.2 M/s. MAC Public Charitable Trust

ITO, CHENNAI vs. MAC (EDUCATIONAL) FOUNDATION, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2886/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

77,500/- by withdrawing the benefit of Section 11 of the Act due to receipt of non-voluntary contribution / capitation fees, is not tenable and the assessee would be entitled for the benefit of the Section 11 of the Act. 4 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 2.2 M/s. MAC Public Charitable Trust

ITO, CHENNAI vs. MAC CHARITIES, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2887/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

77,500/- by withdrawing the benefit of Section 11 of the Act due to receipt of non-voluntary contribution / capitation fees, is not tenable and the assessee would be entitled for the benefit of the Section 11 of the Act. 4 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 2.2 M/s. MAC Public Charitable Trust

ITO, CHENNAI vs. SRI VENKATESWARA EDUCATIONAL & HEALTH TRUST, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2889/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

77,500/- by withdrawing the benefit of Section 11 of the Act due to receipt of non-voluntary contribution / capitation fees, is not tenable and the assessee would be entitled for the benefit of the Section 11 of the Act. 4 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 2.2 M/s. MAC Public Charitable Trust

ITO, CHENNAI vs. UNITED EDUCATIONAL FOUNDATION, CHENNAI

In the result appeals of the Revenue are dismissed

ITA 2890/CHNY/2014[2011-12]Status: DisposedITAT Chennai12 Apr 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2890/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. United Educational (Exemptions)-Iv Foundation, Chennai Mac/Ich Building, Vhs Campus, Chennai – 600 113. Pan: Aaatu3411D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2885/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Public Charitable Trust, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0484C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.2887/Mds/2014 िनधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer, V. M/S. Mac Charities, (Exemptions)-Iv Mac/Ich Block 2, Chennai Vhs Campus, Adyar, Ttti Post, Taramani, Chennai – 600 113. Pan: Aaatm0483F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri M.N. Maurya, CIT
Section 11Section 250(6)

77,500/- by withdrawing the benefit of Section 11 of the Act due to receipt of non-voluntary contribution / capitation fees, is not tenable and the assessee would be entitled for the benefit of the Section 11 of the Act. 4 I.T.A. Nos.2885 – 2887,2889 & 2890/Mds/2014 2.2 M/s. MAC Public Charitable Trust

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 2915/CHNY/2019[2016-17]Status: DisposedITAT Chennai16 Jul 2021AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

charitable trust with the object of imparting education. The assessee is running various educational institutions. The assessee has filed its return of income for the assessment year 2012-13 on 26.03.2014 admitting ‘Nil’ total income after claiming the benefit of exemption u/s.11 of the Act. The assessment for the impugned assessment year has been completed u/s.143

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 3114/CHNY/2019[2012-13]Status: DisposedITAT Chennai16 Jul 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

charitable trust with the object of imparting education. The assessee is running various educational institutions. The assessee has filed its return of income for the assessment year 2012-13 on 26.03.2014 admitting ‘Nil’ total income after claiming the benefit of exemption u/s.11 of the Act. The assessment for the impugned assessment year has been completed u/s.143

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 3115/CHNY/2019[2013-14]Status: DisposedITAT Chennai16 Jul 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

charitable trust with the object of imparting education. The assessee is running various educational institutions. The assessee has filed its return of income for the assessment year 2012-13 on 26.03.2014 admitting ‘Nil’ total income after claiming the benefit of exemption u/s.11 of the Act. The assessment for the impugned assessment year has been completed u/s.143

M/S JAYA EDUCATIONAL TRUST,THIRUVALLUR vs. DCIT, CC1(2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

ITA 916/CHNY/2020[2017-18]Status: DisposedITAT Chennai16 Jul 2021AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

For Appellant: Shri Y. Sridhar, CAFor Respondent: Shri S. Bharath, CIT
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 13(2)(a)Section 13(3)Section 13(3)(e)Section 143(3)

charitable trust with the object of imparting education. The assessee is running various educational institutions. The assessee has filed its return of income for the assessment year 2012-13 on 26.03.2014 admitting ‘Nil’ total income after claiming the benefit of exemption u/s.11 of the Act. The assessment for the impugned assessment year has been completed u/s.143

M/S J SIKILE FOUNDATION,CHENNAI vs. DCIT, EXEMPTION-III, CHENNAI

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

ITA 83/CHNY/2022[2011-12]Status: DisposedITAT Chennai09 Oct 2024AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.83/Chny/2022 िनधा"रणवष"/Assessment Year: 2011-12 V. M/S.J Sikile Foundation, The Dcit, Plot No.1025, Street No.44, Exemption-Iii, Tvs Colony, Anna Nagar West Extn., Chennai. Chennai-600 101. [Pan: Aaats 1630 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri A.S.Sriraman, AdvocateFor Respondent: Shri ARV Sreenivasan
Section 11Section 11(5)Section 12ASection 13(1)(c)Section 234BSection 234D

Charitable Trust; and that during the initial/formative years, M/s.SIPL used to support the assessee-foundation to establish the Educational Institutions which fact is corroborated/reflected in the ledger account of the said company (M/s.SIPL) in the books of the assessee right from 1984-85. It was submitted that it was maintaining running-account between them [assessee-foundation and M/s.SIPL] and pleaded

NEURO UPDATE CHENNAI,CHENNAI vs. ITO, EXEMPTION WARD-1, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 1480/CHNY/2025[2016-17]Status: DisposedITAT Chennai30 Oct 2025AY 2016-17

Bench: Shri Aby T Varkey & Shri S.R.Raghunatha

For Appellant: Shri. G. Sitharaman, CA &For Respondent: Shri. R. Raghupathy, Addl. C.I.T
Section 11Section 12ASection 2(15)Section 250

charitable intent, as the benefit accrues to advancement of medical science :-12-: ITA. No:1480 /Chny/2025 for public health. Thus, the requirement under Section 2(15) of the Act is satisfied. 14. The AO has cited the Supreme Court's observation in Sole Trustee, Lok Shikshana Trust v. CIT [101 ITR 234] to infer that "education" must involve formal, scholastic