G2K TRUST,TRICHY vs. ITO, WARD-2(1), TRICHY

In the result, both the appeals filed by the assessee are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3113 & 3114/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 & 2018-19 G2K Trust, Vs. The Income Tax Officer, No. 5, Abila Avenue, Santosh Garden, Ward 2(1), Kulumani Main Road, Woraiyur, Tiruchirappalli. Trichy 620 102. [Pan: Aactg4763G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. K. Abhirame, Advocate ""थ" की ओर से/Respondent By : Ms. T. Mythili, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.02.2026 घोषणा की तारीख /Date Of Pronouncement : 24.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 04.07.2025 & 15.07.2025 Passed By The Addl/Jcit(A), Panaji For The Assessment Years 2017-18 & 2018-19 Respectively.

exemption should not be denied merely on the bar of limitation especially when the Legislature has conferred wide discretionary powers to condone such delay

G2K TRUST,TRICHY vs. ITO, WARD-2(1), TRICHY

In the result, both the appeals filed by the assessee are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3113 & 3114/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 & 2018-19 G2K Trust, Vs. The Income Tax Officer, No. 5, Abila Avenue, Santosh Garden, Ward 2(1), Kulumani Main Road, Woraiyur, Tiruchirappalli. Trichy 620 102. [Pan: Aactg4763G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. K. Abhirame, Advocate ""थ" की ओर से/Respondent By : Ms. T. Mythili, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.02.2026 घोषणा की तारीख /Date Of Pronouncement : 24.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 04.07.2025 & 15.07.2025 Passed By The Addl/Jcit(A), Panaji For The Assessment Years 2017-18 & 2018-19 Respectively.

exemption should not be denied merely on the bar of limitation especially when the Legislature has conferred wide discretionary powers to condone such delay

NEPHROLOGY ASSOCIATION,MADURAI vs. ITO,EXEMPTION WARD, MADURAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.793/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17 Nephrology Association, Vs. The Income Tax Officer, 6/6-B2, Sivagangai Road, Exemption Ward, Madurai North, Madurai. Tamil Nadu 625 020. [Pan:Aaban7750J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri Suresh Guduri, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.09.2023 घोषणा की तारीख /Date Of Pronouncement : 07.09.2023

condonation of delay before the CIT(Exemptions) at Chennai vide the letter dated 20.02.2019. Subsequently, the Commissioner of Income (Exemptions

ACIT CIRCLE 1, TRICHY vs. DALMIA BHARAT LTD., TRICHY

In the result, appeal of the revenue being devoid of merits is dismissed

Bench: S/Shri Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 Acit, Circle-1, Vs. M/S. M/S. Dalmia Dalmia Bharat Bharat Trichy Ltd.,Dalmiapuram, Tamilnadu - Ltd.,Dalmiapuram, Tamilnadu 621 651, Pan/Gir No.Aajcs 7366 K Aajcs 7366 K (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : N O N E Revenue By : Dr S.Palanikumar, Cit (Dr Dr) Date Of Hearing : 24 /2/ 2022 2 Date Of Pronouncement : 31/3/20 /2022 O R D E R Per C.M.Garg, Jm , Jm

condone the delay P a g e 1 | 17 Assessment Year : 2014-15 days in filing the appeal before the Tribunal and admit the appeal for hearing. 3. The sole grievance of the revenue in this appeal is that the ld CIT(A) erred in directing the AO to compute the disallowance under Rule 8D(2)(iii) after excluding investment

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI, CHENNAI

In the result, the assessee succeeds on the legal ground

Delay condoned.\n2. Exemption Application is allowed.\n3. Having heard the learned counsel appearing for the petitioners – Revenue\nand having

M/S. ABAN OFFSHORE LIMITED,CHENNAI vs. DCITCORPORATE CIRCLE1(1), CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

condonation petition filed by the assessee and also considered detailed written submission filed by the ld. DR. Having heard both the sides, we find that out of total delay of 304 days, 198 days delay is covered under Covid period, which is further covered under general exemption

M/S ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT,CORPORATE CIRCLE, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

condonation petition filed by the assessee and also considered detailed written submission filed by the ld. DR. Having heard both the sides, we find that out of total delay of 304 days, 198 days delay is covered under Covid period, which is further covered under general exemption

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

condonation petition filed by the assessee and also considered detailed written submission filed by the ld. DR. Having heard both the sides, we find that out of total delay of 304 days, 198 days delay is covered under Covid period, which is further covered under general exemption

DCIT CORPORATE CIRCLE 1(1), CHENNAI vs. ABAN OFFSHORE LTD., CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

condonation petition filed by the assessee and also considered detailed written submission filed by the ld. DR. Having heard both the sides, we find that out of total delay of 304 days, 198 days delay is covered under Covid period, which is further covered under general exemption

RAJIV COLLEGE OF EXCELLENCE EDUCATIONAL TRUST,CHENNAI vs. ACIT (EXEMPTIONS), CHENNAI

In the result the appeal of the assessee is allowed for the statistical purposes

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1433/Chny/2024 िनधा"रणवष" / Assessment Year: 2022-23 Assistant Commissioner Of Rajiv College Of Excellence V. Income Tax (Exemptions), Educational Trust, Chennai – 600 034. 5/516B, Sakthisai Ram Street, Ganapathy Nagar, Alapakkam, Chennai – 600 116. [Pan:Aabtr-0607-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. M. Karunakaran, Advocate ""यथ"क"ओरसे/Respondent By : Smt. M.S. Deeptha, Jcit सुनवाई क" तारीख/Date Of Hearing : 07.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 04.09.2024 आदेश /O R D E R Per S. R. Raghunatha:

condone delay in filing of appeal and admit appeal filed by the assessee for adjudication. 3. The only issue raised by the Assessee is the ld.CIT(A) erred in dismissing the appeal by upholding the action of the CPC in denial of exemption

ADVOCATES WELFARE FUND OF THE BAR COUNCIL OF TAMIL NADU,CHENNAI vs. DDIT, OSD, CHENNAI

In the result, the appeals filed by both the assessees and the Revenue are allowed for statistical purposes

Bench: Shri N.R.S. Ganesan

condoned the delay in filing the application for the assessment years 2003-04 to 2010-11. However, the CBDT kept it open to grant registration under Section 12AA to the Director of Income Tax (Exemptions

ADVOCATES WELFARE FUND OF THE BAR COUNCIL OF TAMIL NADU,CHENNAI vs. DDIT, OSD, CHENNAI

In the result, the appeals filed by both the assessees and the Revenue are allowed for statistical purposes

Bench: Shri N.R.S. Ganesan

condoned the delay in filing the application for the assessment years 2003-04 to 2010-11. However, the CBDT kept it open to grant registration under Section 12AA to the Director of Income Tax (Exemptions

BAR COUNCIL OF TAMIL NADU,CHENNAI vs. DDIT, OSD, CHENNAI

In the result, the appeals filed by both the assessees and the Revenue are allowed for statistical purposes

Bench: Shri N.R.S. Ganesan

condoned the delay in filing the application for the assessment years 2003-04 to 2010-11. However, the CBDT kept it open to grant registration under Section 12AA to the Director of Income Tax (Exemptions

ADVOCATES WELFARE FUND OF THE BAR COUNCIL OF TAMIL NADU,CHENNAI vs. DDIT, OSD, CHENNAI

In the result, the appeals filed by both the assessees and the Revenue are allowed for statistical purposes

Bench: Shri N.R.S. Ganesan

condoned the delay in filing the application for the assessment years 2003-04 to 2010-11. However, the CBDT kept it open to grant registration under Section 12AA to the Director of Income Tax (Exemptions

BAR COUNCIL OF TAMIL NADU,CHENNAI vs. DDIT, OSD, CHENNAI

In the result, the appeals filed by both the assessees and the Revenue are allowed for statistical purposes

Bench: Shri N.R.S. Ganesan

condoned the delay in filing the application for the assessment years 2003-04 to 2010-11. However, the CBDT kept it open to grant registration under Section 12AA to the Director of Income Tax (Exemptions

ADVOCATES WELFARE FUND OF THE BAR COUNCIL OF TAMIL NADU,CHENNAI vs. DDIT, OSD, CHENNAI

In the result, the appeals filed by both the assessees and the Revenue are allowed for statistical purposes

Bench: Shri N.R.S. Ganesan

condoned the delay in filing the application for the assessment years 2003-04 to 2010-11. However, the CBDT kept it open to grant registration under Section 12AA to the Director of Income Tax (Exemptions

BAR COUNCIL OF TAMIL NADU,CHENNAI vs. DDIT, OSD, CHENNAI

In the result, the appeals filed by both the assessees and the Revenue are allowed for statistical purposes

Bench: Shri N.R.S. Ganesan

condoned the delay in filing the application for the assessment years 2003-04 to 2010-11. However, the CBDT kept it open to grant registration under Section 12AA to the Director of Income Tax (Exemptions

BAR COUNCIL OF TAMIL NADU,CHENNAI vs. DDIT, OSD, CHENNAI

In the result, the appeals filed by both the assessees and the Revenue are allowed for statistical purposes

Bench: Shri N.R.S. Ganesan

condoned the delay in filing the application for the assessment years 2003-04 to 2010-11. However, the CBDT kept it open to grant registration under Section 12AA to the Director of Income Tax (Exemptions