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.

1,257 days. 6. Admittedly, Petitioner is a charitable trust. Admittedly, Petitioner has been filing its returns and Form 10B for AY 2015-16, for AY 2017-18 to AY 2021-22 within the due dates. On this ground alone, in our view, delay condonation application should have been allowed because the failure to file returns

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.

1,257 days. 6. Admittedly, Petitioner is a charitable trust. Admittedly, Petitioner has been filing its returns and Form 10B for AY 2015-16, for AY 2017-18 to AY 2021-22 within the due dates. On this ground alone, in our view, delay condonation application should have been allowed because the failure to file returns

SRI LAKSHMINARAYAN EDUCATIONAL TRUST,DHARMAPURI vs. ACIT(EXEMPTIONS), COIMBATORE

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.: 1435/Chny/2024 िनधा"रणवष" / Assessment Year: 2018-19 Sri Lakshminarayan Assistant Commissioner Of Educational Trust, V. Income Tax (Exemptions), 14/1, Bye Pass Road Coimbatore. Dharmapuri, Dharmapuri – 636 701. [Pan: Aahts-0652-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. H. Yeshwanth Kumar, Ca : Smt. M.S. Deeptha, Jcit ""यथ"क"ओरसे/Respondent By सुनवाई क" तारीख/Date Of Hearing : 08.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.08.2024 आदेश /O R D E R

condonation of delay in filing the audit report in Form 10B. Further, aggrieved by the intimation U/s.143(1) issued by the CPC, Bangalore, the assessee preferred an appeal before the Ld.CIT(A). However, :-3-: ITA. No:650/Chny/2024 the Ld. CIT(A) confirmed the addition by passing an order on 20/3/2024 by holding as under : “6. Decision: 6.1 The submissions

DCIT, DINDIGUL vs. BNAZRUM AGRO EXPORTS (P) LTD., DINDIGUL

In the result, the appeal of the Revenue is allowed for statistical purposes and the cross-objection of the assessee is dismissed as not pressed

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita No.485/Mds/2015 & C.O. No.41/Mds/2015 (In I.T.A. No.485/Mds/2015) "नधा"रण वष" / Assessment Year : 2007-08 The Deputy Commissioner Of M/S Bnazrum Agro Exports (P) Ltd., Income Tax, V. Sirumalai Road, Erandalaparai, Circle – I, Dindigul. Rettiarpatti Post, Dindigul – 624 006. Pan : Aabcb 2418 B (अपीलाथ"/Appellant) (Respondent & Cross-Objector)

condoning the delay when the assessee has not filed return of income under Section 139(1) of the Act which is mandatory requisite for claiming deduction under Section 10B

MANGAL TIRTH ESTATE LTD.,CHENNAI vs. ITO, CORPORATE WARD-4(1), CHENNAI

In the result the appeal of the assessee is allowed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:30/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Mangal Tirth Estate Ltd., Income Tax Officer, 769, Spencer Plaza, Anna Salai, Vs. Corporate Ward- 4(1), Mount Road, Chennai. Chennai – 600 002. [Pan:Aaacm-4614-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. N. V. Balaji, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 14.05.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: This Appeal By The Assessee Is Filed Against The Order Of The Commissioner Of Income Tax, Appeal, Addl/ Jcit (A)-4, Hyderabad, For The Assessment Year 2020-21, Vide Order Dated 07.11.2024. 2. The Brief Facts Of The Case Are That The Assessee Is A Company Filed Its Return Of Income For The A.Y.2020-21 On 17.11.2020 Declaring Total Income Of Rs.11,20,57,920/-. The Return Of Income Was Processed By The Ao, Cpc, Bangalore On 29.12.2021 & Raised A Demand Of Rs.93,79,350/- By Denying The Beneficial Tax Rate As Per Section 115Baa Of The Act & By Applying The Tax Rate Of 30%.

condonation application filed u/s.119(2)(b) of the Act for delay in filing the form 10-IC vide order dated 20.02.2025. On perusal of the ITR 7 filed by the assessee, we find that the assessee has filed the return of income on or before the due date prescribed u/s.139(1) of the Act as per the condition laid down

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:

Section 12A(1(6) of the Act read with Rule 17B of the Income Tax Rules. However, the ld. CIT(A) has observed that the assessee is free to file the said Form 10B online and/or approach the CIT(Exemption), Ahmedabad after filing Form 10B electronically and to condone the delay

F.R.P.INSTITUTE,CHENNAI vs. DLC WX AO NUMBER 3 RANGE 201, CHENNAI

In the result, the appeal of the assessee is allowed for statistical\npurposes

condone the delay and reconsider the issue of delay in filing Form-10B.", "result": "Allowed", "sections": ["12A", "139(1)", "143(1

GANGAVALLI EDUCATIONAL TRUST,SALEM vs. ITO, EXEMPTION WARD,, SALEM

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

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1226/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Gangavalli Educational Trust, Vs. The Income Tax Officer, 9/636, Pallakadu, Naduvalur, Exemptions Ward, Gangavalli, Salem 636 105. Salem. [Pan:Aabtg8124A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T.S. Lakshmi Venkataraman, Advocate ""थ" की ओर से/Respondent By : Shri Vijay Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 18.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi:

1) of the Act dated 02.10.2019. We also note that the assessee made submission before the Assessing Officer that the assessee filed an application dated 20.03.2020 for condonation of delay for filing Form 10B. Pending decision on the condonation application, the Assessing Officer adopted income of the assessee as was determined in the intimation order 5 I.T.A. No.1226/Chny/25 under section

DEVASAKAYAM AANGILAPPALLI PARIPALANA SABAI,MADURAI vs. ITO, EXEMPTION WARD,, MADURAI

In the result the appeal of the assessee is allowed

Bench: Shri George George K & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:933/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2018-19 Devasakayam Aangilappalli Income Tax Officer, Paripalana Sabai, Vs. Exemptions Ward, No.11, Devasakayam Matriculation Madurai. Hr.Sec.School, Pasumalai, Madurai – 625 004. [Pan:Aaatd-0964-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

condonation of delay in filing the audit report in Form 10B on 24.09.2021. 6. Aggrieved by the order of the Ld. CIT(A), the assessee has filed the instant appeal before this Tribunal. 7. The Ld.AR for the assessee stated that the assessee is rightly eligible to claim exemption u/s.11 for the following reasons: 1. Provision regarding furnishing of audit

HARI FOUNDATION,COIMBATORE vs. DLC-CA-(211)(1), ACIT EXEMPTIONS, COIMBATORE

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

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.917/Chny/2024 िनधा"रणवष"/Assessment Year: 2020-21 V. Hari Foundation, The Acit (Exemptions), 3-1, Indira Nagar, Coimbatore. Kuniamuthur S.O., Coimbatore-641 035. [Pan: Aabth 2056 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

delay of ‘32’ days which either ought to have been condoned or RoI along with Form 10B should have been processed by CPC u/s.143(1) of the Act Hari Foundation :: 3 :: since there was enough time available as per sec. 139(4) of the Act. For such a preposition, he drew our attention to the Finance Minister’s statement/Memorandum

DR. G. ATHMALINGAM MEDICAL AND EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTIONS WARD-3,, CHENNAI

In the result, the appeal filed by the assessee is allowed

10B within the time allowed under Section 139(4) of the Act and thus the delay was condoned as per the CBDT circular. Consequently, the order of the Addl. CIT(A) was reversed.", "result": "Allowed", "sections": [ "143(1

MADRAS PORT AND DOCK EDUCATIONAL TRUST HIGHER SECONDARY SCHOOL,CHENNAI vs. ITO, EXEMPTION WARD-2,, CHENNAI

In the result both the appeals of the assessee for the A

Bench: Shri George George K & Shri S.R. Raghunathaआयकरअपीलसं./Ita Nos.:937 & 938/Chny/2025 धनि््रणवर्/ Assessment Years: 2021-22 & 2022-23 Chennai Port & Dock Educational Ito, Trust Higher Secondary School Vs. Exemptions Ward-2, (Formerly Known As Madras Port & Chennai – 600 034. Dock Educational Trust Higher Secondary School), Mdlb Housing Colony, Tondiarpet, Chennai – 600 081. [Pan:Aaaam-8192-L] (अपील्थ्/Appellant) (प्थ्/Respondent) अपील्थ्कीओरसे/Appellant By : Shri. Suraj Nahar, C.A. प्थ्कीओरसे/Respondent By : Shri. Kumar Chandan, J.C.I.T. सुनव््कीत्रीख/Date Of Hearing : 17.06.2025 घोरण्कीत्रीख/Date Of Pronouncement : 30.07.2025

condone the delay in filing Form 10B, went on to hold that the requirement to file Form 10B before the prescribed due date was a mandatory requirement. The Ld.CIT(A), however also observed as follows: “However, as the total receipts of the assessee cannot be termed as its income, the AO is directed to duly verify the expenses claimed

MADRAS PORT AND DOCK EDUCATIONAL TRUST HIGHER SEC. SCHOOL,CHENNAI vs. ITO, EXEMPTIONS WARD-2,, CHENNAI

In the result both the appeals of the assessee for the A

Bench: Shri George George K & Shri S.R. Raghunathaआयकरअपीलसं./Ita Nos.:937 & 938/Chny/2025 धनि््रणवर्/ Assessment Years: 2021-22 & 2022-23 Chennai Port & Dock Educational Ito, Trust Higher Secondary School Vs. Exemptions Ward-2, (Formerly Known As Madras Port & Chennai – 600 034. Dock Educational Trust Higher Secondary School), Mdlb Housing Colony, Tondiarpet, Chennai – 600 081. [Pan:Aaaam-8192-L] (अपील्थ्/Appellant) (प्थ्/Respondent) अपील्थ्कीओरसे/Appellant By : Shri. Suraj Nahar, C.A. प्थ्कीओरसे/Respondent By : Shri. Kumar Chandan, J.C.I.T. सुनव््कीत्रीख/Date Of Hearing : 17.06.2025 घोरण्कीत्रीख/Date Of Pronouncement : 30.07.2025

condone the delay in filing Form 10B, went on to hold that the requirement to file Form 10B before the prescribed due date was a mandatory requirement. The Ld.CIT(A), however also observed as follows: “However, as the total receipts of the assessee cannot be termed as its income, the AO is directed to duly verify the expenses claimed

AMMAN GRANITE EXPORT PVT. LTD.,DHARMAPURI vs. ITO, CHENNAI

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

condoning the delay of 3581 days in filing the appeal before the Tribunal. 2. Brief facts of the case are that the assessee filed its return of income for the assessment year 2002-03 on 29.09.2003 admitting total income at ₹.26,44,401/- after claiming deduction of ₹.61,70,268/- under section 80HHC of the Act. The return filed

ARUTPERUM JOTHI ARAKKATTALAI,SALEM vs. ITO, EXEMPTION WARD., SALEM

In the result, the appeal of the assessee is allowed

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)

Section 12A(1)(b) of the Income Tax Act. 3. In the present case, the ld.CIT(A) noted that the appellant has given reason that there was technical issue for non-verification of the Form 10B. However, the issue was brought to the notice of the CPC belatedly. Further, no application for condonation of delay

SASIKALA EDUCATIONAL TRUST,MADURAI vs. ITO, EXEMPTIONS,, MADURAI

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

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकर अपील सं./Ita No.3342/Chny/2024 िनधा+रण वष+ /Assessment Year: 2022-23

condonation of delay in filing Form 10B before the ld.PCIT. 8. We have heard the rival submissions, perused the record and case laws cited at bar. Recently the Hon’ble Delhi High Court in the case of Associated Chambers of Commerce and Industry of India Vs Deputy Commissioner of Income-tax [2024] 165 taxmann.com 510 (Delhi)/[2024] 300 Taxman

VICTORIA EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-3,, CHENNAI

The appeal of the assessee is allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:946/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2022-23 Victoria Educational Trust, Ito, 62, 6Th Street, Vs. Exemptions Ward 3, S.R.P.Colony, Chennai. Peravallur, Chennai – 600 082. [Pan:Aabtv-0115-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. N. Arjun Raj, Advocate प्रत्यथी की ओर से/Respondent By : Shri. Kumar Chandan, J.C.I.T.

Section 119(2)(b) of the Act was disposed of by the CIT(Exemptions), Chennai dated 11.01.2025 in DIN & Order No. ITBA/COM/F/17/2024-25/1072095396(1) by rejecting the plea for condonation of delay in filing the audit report in Form No. 10B

M.N. CHICKKANNA CHETTIAR TRUST,TIRUPPUR vs. ACIT (EXEMPTIONS), COIMBATORE

In the result the appeal of the assessee for the A

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

1)(b), thereby assessing the entire gross receipts of Rs.2,32,84,425/- at maximum marginal rate without considering expenditure of Rs.1,64,47,483/- incurred during the previous year relevant to assessment year 2020-21. The assessee had filed its audit report in Form 10B on 03.02.2021 with a delay of 19 days, as against the due date

PALAM RURAL CENTRE,TIRUPPUR vs. ACIT, EXEMPTIONS,, COIMBATORE

In the result, the appeal filed by the assessee is allowed for statistical purposes and the Stay Application filed by the assessee is dismissed as infructuous

Bench: Shri George George K & Shri S.R.Raghunathaआयकर अपील सं./Ita No.:1560/Chny/2025 & S.A.No.51Chny/2025 [Arising In Ita No.: 1560/Chny/2025] िनधा"रण वष" / Assessment Year:2018-19 Palam Rural Centre, The Asst. Commissioner Of Pethampalayam, Vs. Income Tax (Exemptions), Veerapandi S.O., Coimbatore. Tiruppur – 641 605. [Pan: Aaatp-2929-F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. Edser Raj, Advocate ""थ" की ओर से/Respondent By : Ms. Sita Krishnamoorthy, J.C.I.T.

condone delay) and termination of proceedings. During the COVID-19 period (specifically between March 15, 2020, and February 28, 2022), the limitation period for legal actions was extended. Regardless of the :-5-: ITA No.:1560/Chny/2025 & S.A.No.51Chny/2025 original limitation period, all persons were given a new 90-day period from March 1, 2022, to file their cases. The Indian government