ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. RAMASAMY RAJASEHAR, PERAMBALUR

In the result, appeal filed by the Revenue is dismissed and the Cross-Objection filed by the assessee is partly allowed

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

Charitable and Educational Trust (DS Trust). A search and seizure operation u/s.132 of the Act was conducted in the case of the said trust on 15.02.2018. Consequent thereto, various related entities and key individuals, including the residential premises of the assessee, were also covered under the said search action. During the course of the search, certain documents and loose sheets

ACIT, TRICHY vs. SHRI P.JANAKAR, DINDIGUL

Bench: Shri Chandra Poojari & Shri V. Durga Rao

Charitable Trust (in short I.T.A.Nos.2036 & 2037, 2039 :- 4 -: to 2045/Mds/2013, 1884 to 1890/ 2013, 462/2011 & 649/2011. SPRECT), Tanjore in order to unearth the link between the said trust and the Titan Educational Trust [in short TET]. Later, on 05/10/06 there was a search in the residence of the assessee and survey operation on the educational institutions

P.MURUGESAN,CHENNAI vs. ACIT, TRICHY

Bench: Shri Chandra Poojari & Shri V. Durga Rao

Charitable Trust (in short I.T.A.Nos.2036 & 2037, 2039 :- 4 -: to 2045/Mds/2013, 1884 to 1890/ 2013, 462/2011 & 649/2011. SPRECT), Tanjore in order to unearth the link between the said trust and the Titan Educational Trust [in short TET]. Later, on 05/10/06 there was a search in the residence of the assessee and survey operation on the educational institutions

SRI PONNAIYAH RAMAJAYATHAMMAL EDUCTIONAL & CHARITABLE TRUST,CHENNAI vs. ACIT, TRICHY

Bench: Shri Chandra Poojari & Shri V. Durga Rao

Charitable Trust (in short I.T.A.Nos.2036 & 2037, 2039 :- 4 -: to 2045/Mds/2013, 1884 to 1890/ 2013, 462/2011 & 649/2011. SPRECT), Tanjore in order to unearth the link between the said trust and the Titan Educational Trust [in short TET]. Later, on 05/10/06 there was a search in the residence of the assessee and survey operation on the educational institutions

ACIT, TRICHY vs. P.MURUGESAN, THANJAVUR

Bench: Shri Chandra Poojari & Shri V. Durga Rao

Charitable Trust (in short I.T.A.Nos.2036 & 2037, 2039 :- 4 -: to 2045/Mds/2013, 1884 to 1890/ 2013, 462/2011 & 649/2011. SPRECT), Tanjore in order to unearth the link between the said trust and the Titan Educational Trust [in short TET]. Later, on 05/10/06 there was a search in the residence of the assessee and survey operation on the educational institutions

ACIT, TRICHY vs. SHRI R.VISWANATHAN, DINDIGUL

Bench: Shri Chandra Poojari & Shri V. Durga Rao

Charitable Trust (in short I.T.A.Nos.2036 & 2037, 2039 :- 4 -: to 2045/Mds/2013, 1884 to 1890/ 2013, 462/2011 & 649/2011. SPRECT), Tanjore in order to unearth the link between the said trust and the Titan Educational Trust [in short TET]. Later, on 05/10/06 there was a search in the residence of the assessee and survey operation on the educational institutions

DCIT, CHENNAI vs. M/S. GOLDEN SHELTERS PVT. LTD., CHENNAI

In the result all the above mentioned appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

Investment. The fact remained that the funds of the trust actually belonged to the company. The buildings were also erected on the land belonging to the assessee and not that of the Trust.” Thereafter the reassessment was completed vide order U/s.143(3) r.w.s.147 of the Act on 26.02.2014, wherein the balance 24.8% of the donations amounting to Rs.4

DCIT, CHENNAI vs. M/S. GOLDEN SHELTERS PVT. LTD., CHENNAI

In the result all the above mentioned appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

Investment. The fact remained that the funds of the trust actually belonged to the company. The buildings were also erected on the land belonging to the assessee and not that of the Trust.” Thereafter the reassessment was completed vide order U/s.143(3) r.w.s.147 of the Act on 26.02.2014, wherein the balance 24.8% of the donations amounting to Rs.4

DCIT, CHENNAI vs. M/S. GOLDEN SHELTERS PVT. LTD., CHENNAI

In the result all the above mentioned appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

Investment. The fact remained that the funds of the trust actually belonged to the company. The buildings were also erected on the land belonging to the assessee and not that of the Trust.” Thereafter the reassessment was completed vide order U/s.143(3) r.w.s.147 of the Act on 26.02.2014, wherein the balance 24.8% of the donations amounting to Rs.4

DCIT, CHENNAI vs. M/S. GOLDEN SHELTERS PVT. LTD., CHENNAI

In the result all the above mentioned appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

Investment. The fact remained that the funds of the trust actually belonged to the company. The buildings were also erected on the land belonging to the assessee and not that of the Trust.” Thereafter the reassessment was completed vide order U/s.143(3) r.w.s.147 of the Act on 26.02.2014, wherein the balance 24.8% of the donations amounting to Rs.4

DCIT, CHENNAI vs. M/S. GOLDEN SHELTERS PVT. LTD., CHENNAI

In the result all the above mentioned appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

Investment. The fact remained that the funds of the trust actually belonged to the company. The buildings were also erected on the land belonging to the assessee and not that of the Trust.” Thereafter the reassessment was completed vide order U/s.143(3) r.w.s.147 of the Act on 26.02.2014, wherein the balance 24.8% of the donations amounting to Rs.4

DCIT, CHENNAI vs. M/S. GOLDEN SHELTERS PVT. LTD., CHENNAI

In the result all the above mentioned appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

Investment. The fact remained that the funds of the trust actually belonged to the company. The buildings were also erected on the land belonging to the assessee and not that of the Trust.” Thereafter the reassessment was completed vide order U/s.143(3) r.w.s.147 of the Act on 26.02.2014, wherein the balance 24.8% of the donations amounting to Rs.4

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 Trust engaged in providing education through the educational institutions run under its aegis in the streams of Medicine, Engineering, Arts, Science and Allied Disciplines. :-3-: ITA. No.:1249 &1471/Chny/2025 3. An action u/s.132 of the Act was undertaken in the case of an assessee on 24.06.2016 and the residential and office premises of the Chairman and Managing Trustee M.K.Rajagopalan

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 Trust engaged in providing education through the educational institutions run under its aegis in the streams of Medicine, Engineering, Arts, Science and Allied Disciplines. :-3-: ITA. No.:1249 &1471/Chny/2025 3. An action u/s.132 of the Act was undertaken in the case of an assessee on 24.06.2016 and the residential and office premises of the Chairman and Managing Trustee M.K.Rajagopalan

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