JEPPIAR EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI
In the result, appeals filed by the assessee for all four assessment years are allowed
ITA 481/CHNY/2023[2018-19]Status: DisposedITAT Chennai23 Aug 2023AY 2018-19
Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 480, 481, 482 & 483/Chny/2023 िनधा"रण वष" / Assessment Years: 2017-18, 2018-19, 2019-20 & 2020-21 Jeppiaar Educational Trust, The Deputy/Assistant 29A, Ganapathy Street, V. Commissioner Of Income Tax, Royapettah, Central Circle -1(3), Chennai – 600 014. Chennai. [Pan: Aaatj-0562-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. B. Ramakrishnan, Fca ""यथ" क" ओर से/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 24.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023
For Appellant: Shri. B. Ramakrishnan, FCAFor Respondent: Shri. R. Clement Ramesh Kumar, CIT
Section 12ASection 132Section 69C
charitable trust. The duty of the managing trustee is to ensure that the money of the trust is spent only for the stated objects and if there is any failure, she is accountable and answerable for the same on behalf of the trust. In view of the above apparent failures, the onus is on the managing trustee to show that