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

Charitable Trust enjoying registration w.e.f. 29.05.2012 u/s.12AA of the Act and pursuant to a search conducted in its premises on 07.11.2019, assessee- Trust agreed to treat the corpus donation of Rs.24 lakhs as voluntary contribution since it couldn’t furnish the confirmation letter from the donors and then filed the RoI for the searched AY 2020-21 on 05.01.2021 declaring

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

Trust' [ITA No.3294/Chny/2024] as lead case and result\nof which will be followed in the case of other assessee [`Institute of S & T\nTrust'] for AY 2020-21.\n17. Brief facts are that the assessee is noted to be a public Charitable\nTrust enjoying registration w.e.f. 29.05.2012 u/s.12AA of the Act and\npursuant to a search conducted in its premises

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

Trust' [ITA No.3294/Chny/2024] as lead case and result\nof which will be followed in the case of other assessee [`Institute of S & T\nTrust'] for AY 2020-21.\n17. Brief facts are that the assessee is noted to be a public Charitable\nTrust enjoying registration w.e.f. 29.05.2012 u/s.12AA of the Act and\npursuant to a search conducted in its premises

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

In the result appeals of the Revenue are dismissed

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)

income only and applied the same for charitable purposes in accordance with law. Donations to other trusts is a permissible application of funds. c) There is no intention to evade tax as these are genuine transactions properly accounted for and duly confirmed by all the concerned parties. d) Merely because there are some issues with regards to the donor trust

ITO, CHENNAI vs. UNITED EDUCATIONAL FOUNDATION, CHENNAI

In the result appeals of the Revenue are dismissed

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)

income only and applied the same for charitable purposes in accordance with law. Donations to other trusts is a permissible application of funds. c) There is no intention to evade tax as these are genuine transactions properly accounted for and duly confirmed by all the concerned parties. d) Merely because there are some issues with regards to the donor trust

ITO, CHENNAI vs. MAC CHARITIES, CHENNAI

In the result appeals of the Revenue are dismissed

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)

income only and applied the same for charitable purposes in accordance with law. Donations to other trusts is a permissible application of funds. c) There is no intention to evade tax as these are genuine transactions properly accounted for and duly confirmed by all the concerned parties. d) Merely because there are some issues with regards to the donor trust

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

In the result appeals of the Revenue are dismissed

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)

income only and applied the same for charitable purposes in accordance with law. Donations to other trusts is a permissible application of funds. c) There is no intention to evade tax as these are genuine transactions properly accounted for and duly confirmed by all the concerned parties. d) Merely because there are some issues with regards to the donor trust

ITO, CHENNAI vs. MAC PUBLIC CHARITABLE TRUST, CHENNAI

In the result appeals of the Revenue are dismissed

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)

income only and applied the same for charitable purposes in accordance with law. Donations to other trusts is a permissible application of funds. c) There is no intention to evade tax as these are genuine transactions properly accounted for and duly confirmed by all the concerned parties. d) Merely because there are some issues with regards to the donor trust

ACIT , CHENNAI vs. RAJAGOPALAN, CHENNAI

In the result, the appeal of the revenue is dismissed

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

Charitable Trust, on 24.06.2016 and the residential and office premises of the Chairman and Managing Trustee M.K.Rajagopalan (assessee) was simultaneously covered in the said action. As per the material gathered during the course of search and other records found, the assessee and the Trust agreed to disclose an additional total income of Rs.325.00 crores spread across five assessment years

ST. JOSEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

charitable trust formed\non 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012\nvide registration dated 26.12.2012. The assessee is noted to be running\nan Engineering College and has claimed exemption u/s.11 of the Act since\nits inception. In the year under consideration, i.e. AY 2018-19, the\nassessee is noted to have filed return of income (RoI) u/s.139

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

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

ARUNACHALAM SRINIVASAN,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-1 , TRICHY

In the result, appeal filed by the Revenue for AY 2014-15 in ITA

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1527/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 & Cross Objection No.13/Chny/2024 (In Ita No.1527/Chny/2023) िनधा"रण वष"/Assessment Year: 2014-15

Charitable Trust); and then the AO of the searched person should examine the seized material and should be able to satisfy himself that the segregated seized assets belong to the third party (in this case that of the assessee) or books/documents/information, pertains or relates to the third party (in this case the assessee who was not covered by the search

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY vs. A. SRINIVASAN, PERAMBALUR

In the result, appeal filed by the Revenue for AY 2014-15 in ITA

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1527/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 & Cross Objection No.13/Chny/2024 (In Ita No.1527/Chny/2023) िनधा"रण वष"/Assessment Year: 2014-15

Charitable Trust); and then the AO of the searched person should examine the seized material and should be able to satisfy himself that the segregated seized assets belong to the third party (in this case that of the assessee) or books/documents/information, pertains or relates to the third party (in this case the assessee who was not covered by the search

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. J VIVEK, THIRUVARUR

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

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1778/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Deputy Commissioner Of Vs. J. Vivek, Income Tax, No. 32/1, Mannai Nagar, Mannargudi, Central Circle 2(4), Thiruvarur 614 001. Chennai. [Pan:Aqqpv7997M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sundar Rajan, Cit ""थ" की ओर से/Respondent By : Ms. S. Jecintha, Advocate सुनवाई की तारीख/ Date Of Hearing : 12.02.2025 घोषणा की तारीख /Date Of Pronouncement : 26.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi:

Income Tax Vs. MAC Public Charitable Trust [2022] in 144 taxmann.com 54 held that statement recorded u/s 132(4) of the IT Act cannot be discarded simply on account of retraction statement made by the assessee after eight months. The relevant portion of the decision of the Jurisdictional High Court is as under: 61. In view of the law discussed

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:

income filed. 8. During the search operations, certain documents were seized from the residence of the assessee as per Annexure AV/LS/Pages 1-117 viz. (i) A Trust deed dated 30.11.2001 (ii) Amendment of trust deed dated 09.05.2011 (iii) Supplementary Trust Deed dated 14.10.2010 between Shri Balakrishna Raja and Shri G.Rajendran (GR). 9. Considering these documents seized, certain additions were made

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:

income filed. 8. During the search operations, certain documents were seized from the residence of the assessee as per Annexure AV/LS/Pages 1-117 viz. (i) A Trust deed dated 30.11.2001 (ii) Amendment of trust deed dated 09.05.2011 (iii) Supplementary Trust Deed dated 14.10.2010 between Shri Balakrishna Raja and Shri G.Rajendran (GR). 9. Considering these documents seized, certain additions were made

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:

income filed. 8. During the search operations, certain documents were seized from the residence of the assessee as per Annexure AV/LS/Pages 1-117 viz. (i) A Trust deed dated 30.11.2001 (ii) Amendment of trust deed dated 09.05.2011 (iii) Supplementary Trust Deed dated 14.10.2010 between Shri Balakrishna Raja and Shri G.Rajendran (GR). 9. Considering these documents seized, certain additions were made

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:

income filed. 8. During the search operations, certain documents were seized from the residence of the assessee as per Annexure AV/LS/Pages 1-117 viz. (i) A Trust deed dated 30.11.2001 (ii) Amendment of trust deed dated 09.05.2011 (iii) Supplementary Trust Deed dated 14.10.2010 between Shri Balakrishna Raja and Shri G.Rajendran (GR). 9. Considering these documents seized, certain additions were made