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

condone delay in filing of appeal and admit the appeal filed by the revenue for adjudication. 2. The brief facts of the case are that M/s.Sri Balaji Educational and Public Charitable Trust (hereinafter referred to as ‘assessee’), is a Registered Public Charitable Trust engaged in providing education through the educational institutions run under its aegis in the streams of Medicine

DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. MS DAR PARADISE PVT. LTD., COIMBATORE

In the result, appeal filed by the revenue is dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1106/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of M/S. Dar Paradise Pvt. Ltd., Income Tax, V. 599, Raja Street, Corporate Circle -1, Coimbatore – 641 001. Coimbatore. [Pan: Aafcd-3066-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Clement Ramesh Kumar, Cit ""यथ" क" ओर से/Respondent By : Shri. N. Arjun Raj, Ca सुनवाई क" तारीख/Date Of Hearing : 05.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.03.2024

delay in filing of appeal by the Assessing Officer is condoned. 6. The brief facts of the case are that, the appellant M/s. DAR Paradise Pvt Ltd., is engaged in the business of trading in gold jewellery and bullion. The assessee has filed its return of income for the assessment year 2017-18 on 04.11.2017, declaring a total income

DCIT NON CORPORATE CIRCLE-4, COIMBATORE vs. NAVARATNA MAALIGAI, COIMBATORE

In the result, appeal filed by the revenue is dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपीलसं./Ita No.: 801/Chny/2023 & Co No.: 48/Chny/2023 िनधा"रणवष" / Assessment Year: 2017-18 Deputy Commissioner Of M/S. Navaratna Maaligai, Income Tax, V. No. 362, Raja Street, Non-Corporate Circle -4, Coimbatore – 641 001. Aayakar Bhavan, [Pan: Aaifn-6257-E] 63, Race Course Road, Coimbatore – 641 018. (अपीलाथ"/Appellant) (Respondent/Cross Objector) : Shri. P. Sajit Kumar, Jcit अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. T. Banusekar, Advocate सुनवाई क" तारीख/Date Of Hearing : 19.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 05.04.2024

condone delay in filing of appeal and admit cross objection filed by the assessee for adjudication. 13. The appellant has filed cross objection in support of order of the ld. CIT(A) and also challenged provisions of section 115BBE of the Act, to tax cash deposits

JCIT NON CORPORATE CIRCLE 2, COIMBATORE vs. TARA JEWELLERY, COIMBATORE

In the result, appeal filed by the revenue is dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 276/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Joint Commissioner Of M/S. Tara Jewellery, Income-Tax, V. 61, West Bashyakaralu Road, Non-Corporate Circle -2, R S Puram, Aayakar Bhavan, Coimbatore – 641 002. 63, Race Course Road, [Pan: Aagft-2345-B] Coimbatore – 641 018. (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. D. Hema Bhupal, Jcit अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. S. Sridhar, Advocate सुनवाई क" तारीख/Date Of Hearing : 25.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 05.04.2024

cash deposits in the earlier months. 12. For these and other grounds that may be urged at the time of hearing, the appellant prays that this Hon'ble ITAT may be pleased to set aside the order of the Tribunal and allow the appeal.” 3. At the time of hearing, we find that there is a delay of 33 days

JCIT (OSD), CIRCLE - 2 (1),, TIRUCHIRAPPALLI vs. M/S. G.K. DAIRY,, THIRUVIDAIMARUDUR

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita No.769/Chny/2020 िनधा"रण वष"/Assessment Year: 2017-18 V. The Joint Commissioner- M/S.G.K.Dairy, Of Income Tax (Osd), No.1/12, Main Road, Circle-2(1), Kurichi, Tiruchirapalli. Thiruvidaimarudur-612 504. [Pan: Aagfg 9212 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Shri Nilay Baran Som, Cit : Assessee By Shri S.Sridhar, Advocate : सुनवाई क" तारीख/Date Of Hearing 02.01.2024 : घोषणा क" तारीख /Date Of Pronouncement 21.02.2024

deposit of Rs.5,54,94.690/- made out of cash sales in normal course of business without appreciating the facts that the assessee has not submitted any books of account during the course of assessment proceedings. 5. The appellant craves to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing

MUTHUSAMY MUDALIAR PRAKASAM,SALEM vs. ACIT, CIRCLE-1,, HOSUR

In the result, the appeal of the assessee is therefore allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita No.173/Chny/2025 िनधा:रण वष: /Assessment Year: 2017-18

condone the delay in filing this appeal and proceed to dispose of the appeals on merits. 3. Brief facts of the case are as under: The brief facts of the case are that the assessee is an individual and runs a jewellery shop in the name and style Mrs KSM Thangamaligai. The assessee filed his return of income

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. MEENAKSHI AMMAL TRUST, CHENNAI

In the result, the appeal of the Revenue stands dismissed

Bench: Shri George George K & Shri S.R. Raghunatha

delay of six days in filing the appeal is hereby condoned and the appeal is admitted for adjudication on merits. 3. The Revenue has raised the following grounds of appeal: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The Ld.CIT(A) erred in deleting the addition

ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), CHENNAI vs. FOLIUM TRADING PRIVATE LIMITED, CHENNAI

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

Bench: Shri Mahavir Singhand Shri Jagadishआयकर अपील सं./Ita No.: 1271/Chny/2024 िनधा"रण वष"/Assessment Year:2017-18 The Assistant Commissioner Folium Trading Pvt. Ltd., Of Income Tax, Vs. Old No.42, 43, 44, Corporate Circle 1(1), New Door No.73, Chennai. Shop No.G8, Arcot Road, Kodambakkam, Chennai – 600 024. Pan: Aaccf 4425B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. R. Anita, Addl.Cit ""यथ" क" ओर से/Respondent By : Shri D. Anand, Advocate सुनवाई क" तारीख/Date Of Hearing : 17.10.2024 घोषणा क" तारीख/Date Of Pronouncement : 25.10.2024 आदेश /O R D E R Per Mahavir Singh: This Appeal By The Revenue Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi In Order No. Itba/Nfac/S/250/2023- 24/1060106027 (1) Dated 25.01.2024. The Assessment Was Framed By The Assistant Commissioner Of Income Tax, Corporate Circle 2(1), Chennai For The Assessment Year 2017-18 U/S.143(3)Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Order Dated 19.12.2019. 2. At The Outset, It Is Noticed That This Appeal Is Barred By Limitation By 28 Days & Revenue Has Filed Affidavit. The Facts Are That The Order Of Cit(A) Dated 25.01.2024 Was Received In The Office Of Pcit On 02.02.2024 & The Due Date Of Filing Of Appeal Before

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is against the order of CIT(A) deleting the addition made by AO being cash deposited

M. NATARAJAN,CHENNAI vs. INCOME TAX OFFICER, NON-CORPORATE WARD-22(6), CHENNAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 102/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 M. Natarajan, The Income Tax Officer, Plot No. 58, Venba Avenue, V. Non-Corporate Ward-22(6), Sithalapakkam, 7, Ramakrishna Street, Chennai – 600 131. West Tambaram, [Pan: Ajcpn-5130-H] Chennai – 600 045. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Anandd Babunath, Fca : Shri. P. Sajit Kumar, Jcit ""यथ" क" ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing : 29.03.2023 घोषणा की तारीख/Date Of Pronouncement : 12.04.2023

condone the delay in filing of appeal and admit appeal filed by the assessee for adjudication. 5. The assessee has raised the following grounds of appeal: “A. For that the order of the Ld. Commissioner of Income- Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, ["CIT(A)"] and Assessing Officer ("AO"), is erroneous, bad in law, and was passed ignoring

DCIT, COIMBATORE vs. M/S. SENTHIL PAPAIN & FOOD PRODUCTS PVT. LTD., COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

condone the short delay in filing of these appeals by the Revenue and assessee and admit the appeals for adjudication. 4. Out of these 44 appeals mentioned in cause title, first we will deal with the following 12 appeals i.e. 11 appeals by Revenue & 1 appeal by assessee (at Sl.No.7):- Sl.No. ITA Nos. Assessment year Assessee 1 1582/CHNY/2010

ACIT, COIMBATORE vs. SHRI A.SENTHILKUMAR, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

condone the short delay in filing of these appeals by the Revenue and assessee and admit the appeals for adjudication. 4. Out of these 44 appeals mentioned in cause title, first we will deal with the following 12 appeals i.e. 11 appeals by Revenue & 1 appeal by assessee (at Sl.No.7):- Sl.No. ITA Nos. Assessment year Assessee 1 1582/CHNY/2010

ACIT, COIMBATORE vs. SRI M.PALANISAMY, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

condone the short delay in filing of these appeals by the Revenue and assessee and admit the appeals for adjudication. 4. Out of these 44 appeals mentioned in cause title, first we will deal with the following 12 appeals i.e. 11 appeals by Revenue & 1 appeal by assessee (at Sl.No.7):- Sl.No. ITA Nos. Assessment year Assessee 1 1582/CHNY/2010

ACIT, COIMBATORE vs. SHRI A.SENTHILKUMAR, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

condone the short delay in filing of these appeals by the Revenue and assessee and admit the appeals for adjudication. 4. Out of these 44 appeals mentioned in cause title, first we will deal with the following 12 appeals i.e. 11 appeals by Revenue & 1 appeal by assessee (at Sl.No.7):- Sl.No. ITA Nos. Assessment year Assessee 1 1582/CHNY/2010

M.PALANISAMY,COIMBATORE vs. DCIT, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

condone the short delay in filing of these appeals by the Revenue and assessee and admit the appeals for adjudication. 4. Out of these 44 appeals mentioned in cause title, first we will deal with the following 12 appeals i.e. 11 appeals by Revenue & 1 appeal by assessee (at Sl.No.7):- Sl.No. ITA Nos. Assessment year Assessee 1 1582/CHNY/2010

DCIT, COIMBATORE vs. M/S. SENTHIL PAPAIN & FOOD PRODUCTS PVT. LTD., COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

condone the short delay in filing of these appeals by the Revenue and assessee and admit the appeals for adjudication. 4. Out of these 44 appeals mentioned in cause title, first we will deal with the following 12 appeals i.e. 11 appeals by Revenue & 1 appeal by assessee (at Sl.No.7):- Sl.No. ITA Nos. Assessment year Assessee 1 1582/CHNY/2010

ACIT, COIMBATORE vs. SHRI A.SENTHILKUMAR, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

condone the short delay in filing of these appeals by the Revenue and assessee and admit the appeals for adjudication. 4. Out of these 44 appeals mentioned in cause title, first we will deal with the following 12 appeals i.e. 11 appeals by Revenue & 1 appeal by assessee (at Sl.No.7):- Sl.No. ITA Nos. Assessment year Assessee 1 1582/CHNY/2010

ACIT, COIMBATORE vs. SHRI A.SENTHILKUMAR, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

condone the short delay in filing of these appeals by the Revenue and assessee and admit the appeals for adjudication. 4. Out of these 44 appeals mentioned in cause title, first we will deal with the following 12 appeals i.e. 11 appeals by Revenue & 1 appeal by assessee (at Sl.No.7):- Sl.No. ITA Nos. Assessment year Assessee 1 1582/CHNY/2010

DCIT, COIMBATORE vs. SRI M.PALANISAMY, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

condone the short delay in filing of these appeals by the Revenue and assessee and admit the appeals for adjudication. 4. Out of these 44 appeals mentioned in cause title, first we will deal with the following 12 appeals i.e. 11 appeals by Revenue & 1 appeal by assessee (at Sl.No.7):- Sl.No. ITA Nos. Assessment year Assessee 1 1582/CHNY/2010

DCIT, COIMBATORE vs. M/S. SENTHIL BUILDING MATERIAL MANUFACTURING CO. (P) LTD., COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

condone the short delay in filing of these appeals by the Revenue and assessee and admit the appeals for adjudication. 4. Out of these 44 appeals mentioned in cause title, first we will deal with the following 12 appeals i.e. 11 appeals by Revenue & 1 appeal by assessee (at Sl.No.7):- Sl.No. ITA Nos. Assessment year Assessee 1 1582/CHNY/2010