RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

ABUSHA INVESTMENT & MANAGEMENT SERVICES LLP,CHENNAI vs. DCIT NON CORPORATE CIRCLE 7(1), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3417/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 v. Abusha Investment & Management The DCIT, Services LLP, Non Corporate Circle

M/S. INDO NATIONAL LIMITED,CHENNAI vs. ACIT COPRATE CRICLE-2(2), CHENNAI, CHENNAI

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

condone the delay of ‘93’ days and proceed to adjudicate both the appeals on merits. adjudicate both the appeals on merits. 3. First, First, we we will will take take up up appeal appeal for for AY AY 2015 2015-16 in ITA No.1404/Chny/2023. It is noted that Ground no.1 is general in nature, . It is noted that Ground no.1

M/S. INDO NATIONAL LIMITED,CHENNAI vs. ACIT, CORP CRICLE -2(2). CHENNAI, CHENNAI

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

condone the delay of ‘93’ days and proceed to adjudicate both the appeals on merits. adjudicate both the appeals on merits. 3. First, First, we we will will take take up up appeal appeal for for AY AY 2015 2015-16 in ITA No.1404/Chny/2023. It is noted that Ground no.1 is general in nature, . It is noted that Ground no.1

SHREE M.T.K.TEXTILES PRIVATE LIMITED,CHENNAI vs. ACIT, TUTICORIN

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita No.403/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12 M/S Shree M.T.K. Textiles Private Limited, The Assistant Commissioner Of C/O Shri T.N. Seetharaman, V. Income Tax, Advocate, Circle – 1, #384 (Old No.196), Lloyds Road, Tuticorin. Chennai - 600 086. Pan : Aahcs 2941 J (Appellant) (Respondent)

4 I.T.A. No.403/Mds/16 `70,00,000/- claimed by the assessee as deduction under Section 80-IA of the Act and assessed the total income of `1,69,17,120/- and passed order under Section 143(3) of the Act on 28.02.2014. Aggrieved by the order of the Assessing Officer, the assessee has filed an appeal before the CIT(Appeals

THE IMMACULATE HEART OF MARY SOCIETY,CUDDALORE vs. ITO, EXEMPTION WARD-2,, CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George Kand Shri Amitabh Shukla

B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 442, 443 & 444/CHNY/2025 िनधा"रण वष"/Assessment Year:2020-21 The Immaculate Heart of Mary The Income Tax Officer, Society, Vs. Exemptions Ward – 2, South Arcot

THE IMMACULATE HEART OF MARY SOCIETY,CUDDALORE vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George Kand Shri Amitabh Shukla

B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 442, 443 & 444/CHNY/2025 िनधा"रण वष"/Assessment Year:2020-21 The Immaculate Heart of Mary The Income Tax Officer, Society, Vs. Exemptions Ward – 2, South Arcot

THE IMMACULATE HEART OF MARY SOCIETY,CUDDALORE vs. ITO, EXEMPTIONS WARD-2,, CHENNAI

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George Kand Shri Amitabh Shukla

B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 442, 443 & 444/CHNY/2025 िनधा"रण वष"/Assessment Year:2020-21 The Immaculate Heart of Mary The Income Tax Officer, Society, Vs. Exemptions Ward – 2, South Arcot

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. RAMASUBBU MINNALKODI, TIRUNELVELI

In the result, the appeal of the Revenue is dismissed

B' BENCH, CHENNAI\nश्री एस एस विश्वनेत्र रवि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND\nSHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपीलसं/.ITA No.: 1632/Chny/2025\nनिर्धारणवर्ष / Assessment Year: 2020-21\nAssistant Commissioner of\nIncome tax,\nCentral Circle -2,\nMadurai - 625 002.\nV.\nRamasubbu Minnalkodi,\n7/10, Ambasamudram Road

DCIT CORPORATE CIRCLE 5(1), CHENNAI vs. REPCO HOME FINANCE P LTD., CHENNAI

In the result, the appeal of Revenue in ITA no

Bench: Shri George Mathan & Shri Ramit Kochar

120-180 months. The Revenue could not contradict the same before us. However, only an amount of Rs. 183.29 crores being current maturities of housing loan shall be included for the purposes of claiming deduction u/s 36(1)(viii) and profits derived thereof shall be included to compute deduction u/s 36(1)(viii) of the :- 30 -: 1961 Act. Thus

RAVI VIJAYALAKSHMI,ATHIPATTU vs. ITO, NCW-6(1), CHENNAI

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

120. [PAN:AKBPV-5530-B] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Y. Sridhar, F.C.A. ()यथ' क* ओर से/Respondent by : Ms. R. Anitha, Addl. CIT सुनवाई क* तार"ख/Date of Hearing : 29.01.2026 घोषणा क* तार"ख/Date of Pronouncement : 04.03.2026 आदेश /O R D E R PER S. R. RAGHUNATHA, AM: This appeal filed

UTHANGARAI SRI VIDYA MANDIR EDUCATIONAL AND SOCIAL WELFARE TRUST,,KRISHNAGIRI vs. ACIT, CIRCLE-1,, HOSUR

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

120 teaching staff and 150 non-teaching staff. During the elections of Tamil Nadu State Assembly, information was received from District Collector of Krishnagiri that the trust was having unaccounted cash to the tune of Rs.2.75 crores and gold coins of 245 grams. Accordingly, the investigation wing of the Income-tax Department issued warrant of authorization u/s.132

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGIRI SRI VIDHYA MANDIR EDUCATIONAL TRUST, , KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

120 teaching staff and 150 non-teaching staff. During the elections of Tamil Nadu State Assembly, information was received from District Collector of Krishnagiri that the trust was having unaccounted cash to the tune of Rs.2.75 crores and gold coins of 245 grams. Accordingly, the investigation wing of the Income-tax Department issued warrant of authorization u/s.132

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGARAI SRI VIDHYA MANDIR EDUCATIONAL TRUST,, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

120 teaching staff and 150 non-teaching staff. During the elections of Tamil Nadu State Assembly, information was received from District Collector of Krishnagiri that the trust was having unaccounted cash to the tune of Rs.2.75 crores and gold coins of 245 grams. Accordingly, the investigation wing of the Income-tax Department issued warrant of authorization u/s.132

UTHANGARAI SRI VIDYA MANDIR EDUCATIONAL AND SOCIAL WELFARE TRUST,KRISHNAGIRI vs. ACIT CIRCLE-1, HOSUR

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

120 teaching staff and 150 non-teaching staff. During the elections of Tamil Nadu State Assembly, information was received from District Collector of Krishnagiri that the trust was having unaccounted cash to the tune of Rs.2.75 crores and gold coins of 245 grams. Accordingly, the investigation wing of the Income-tax Department issued warrant of authorization u/s.132

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGRAI SRI VIDYA MANDIR EDUCATIONAL TRUST, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

120 teaching staff and 150 non-teaching staff. During the elections of Tamil Nadu State Assembly, information was received from District Collector of Krishnagiri that the trust was having unaccounted cash to the tune of Rs.2.75 crores and gold coins of 245 grams. Accordingly, the investigation wing of the Income-tax Department issued warrant of authorization u/s.132