PROTECT AND RESCUE ANIMALS IN NEED INITIATIVE (PRANI),CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1151/Chny/2025 Assessment Years: - Protect & Rescue Animals In Need Commissioner Of Income Tax Initiative (Prani), (Exemptions), No.10, Door No.5, Bnb Flats, Chennai. 6Th Avenue, Ashok Nagar, Chennai- 600 083. [Pan: Aaftp0832N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri M.Viswanathan, C.A. प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 08.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

condoning the delay in matters concerning 12A registrations. We have noted that while doing so, CBDT had primarily examined the issue of “continuing hardship” to the taxpayers in filing timely applications and thus being deprived of registration on such technical deficiencies. Registrations under section

SOCIETY FOR COMMUNITY ORGANISATION AND PEOPLES EDUCATION (SCOPE),TIRUCHIRAPPALLI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1127/Chny/2025 Assessment Years: - Society For Community Organization Commissioner Of Income Tax & Peoples Education (Scope), (Exemptions), No.17, 16Th Cross, Ahmed Colony, Chennai. Ramalinga Nagar, Tiruchirappalli, Tamil Nadu- 620 003. [Pan: Aaets3488C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri N.Arjun Raj, Advocate, प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 07.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

condoning the delay in matters concerning 12A registrations. We have noted that while doing so, CBDT had primarily examined the issue of “continuing hardship” to the taxpayers in filing timely applications and thus being deprived of registration on such technical deficiencies. Registrations under section

MADURAI AGRI BUSINESS INCUBATION FORUM ,COIMBATORE vs. CIT(EXEMPTIONS), CHENNAI

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

section 10(23C) of the Act or not, the Hon’ble High Court held that where there is no provision to empower the statutory authority to condone the delay, then the authority cannot condone such delay. The Hon’ble High Court has considered the judgments of Hon’ble Supreme court in the case of State of U.P v Harish Chandra

RAJAH ANNAMALAIPURAM SRI IYYAPPASWAMI TEMPLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

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

condonation application supported by Affidavit Sworn by the Secretary, Shri R.M. Veerappan, which contents states that the assessee Temple Trust is an old Trust, enjoying 12A registration from the year 1986; and the delay in filing of appeals were not intentional/deliberate. It was pointed out that it has been filing its ITR regularly claiming exemption u/s.12AA; and that

RAJAH ANNAMALAIPURAM SRI IYYAPPASWAMI TEMPLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

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

condonation application supported by Affidavit Sworn by the Secretary, Shri R.M. Veerappan, which contents states that the assessee Temple Trust is an old Trust, enjoying 12A registration from the year 1986; and the delay in filing of appeals were not intentional/deliberate. It was pointed out that it has been filing its ITR regularly claiming exemption u/s.12AA; and that

VATHSALYAM TRUST,HOSUR vs. CIT (EXEMPTION), SALEM

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

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

delay, the proviso to section 12A(1)(ac) expressly empowers the PCIT or CIT to condone delay, if satisfied that

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)

condoning delay in filing of Audit Report as per Circular No.2/2020 dated 03.01.2020, which is noted as under: CIRCULAR NO. 2/2020 [F. NO. 197/55/2018-ITA-I], DATED 3-1- 2020 Under the provision of section 12A

M/S ALPHA EDUCATIONAL TRUST ,CHENNAI vs. DCIT (EXEMPTIONS), CHENNAI

In the result, appeal of the assessee is partly allowed

Bench: Shri Mahavir Singh, Vice-आयकरअपीलसं./I.T.A.No.588/Chny/2022 ("नधा"रणवष" / Assessment Year: 2011-12) M/S. Alpha Educational Trust Vs The Dcit (Exemptions), No.2/310, Jeeva Street, Chennai. Mondiamman Nagar, Red Hills, Chennai-600 052. Pan: Aacta 9230A (अपीलाथ"/Appellant) (""यथ"/Respondent)

condonation petition for delay in filing the application for registration u/s 12A 11 [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT (A) was also not justified in taking a similar stand that of the AO, without taking

VIJAYA MEDICAL & EDUCATIONAL TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1698/Chny/2025 Assessment Years: 2024-25 Vijaya Medical & Educational Trust, Commissioner Of Income Tax New No.434, Old No.180, Nsk Salai, (Exemptions), Vadapalani, Chennai. Chennai-600 026. [Pan: Aaatv0197R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.A.Sittrarasu, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 25.08.2025 घोषणा की तारीख /Date Of Pronouncement : 09.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

condoning the delay in matters concerning 12A registrations. We have noted that while doing so, CBDT had primarily examined the issue of “continuing hardship” to the taxpayers in filing timely applications and thus being deprived of registration on such technical deficiencies. Registrations under section

OUR SHOULDERS FOUNDATION,CHENNAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNAI

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

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1049/Chny/2025 Assessment Years: 2024-25 Our Shoulders Foundation, Commissioner Of Income Tax, No.13, 8Th Street, Samayapuram, (Exemptions), Karambakkam, Porur Chennai. Tamil Nadu-600 116. [Pan: Aaato5195L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Ms.Sonali Kothari, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.Gouthami Manivasagam, Jcit For Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 06.11.2025 घोषणा की तारीख /Date Of Pronouncement : 14.11.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

condoning the delay in matters concerning 12A registrations. We have noted that while doing so, CBDT had primarily examined the issue of “continuing hardship” to the taxpayers in filing timely applications and thus being deprived of registration on such technical deficiencies. Registrations under section

ROTARY MAGNUM TRUST,CHENNAI vs. CIT(EXEMPTION), CHENNAI

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

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2109/Chny/2025 Assessment Years: 2024-25 Rotary Magnum Trust, Commissioner Of Income Tax C/O.Mohnot Mahaaveer & Company (Exemption), Llp, No.28, Old No.38, Chennai. Mezzanine Floor, College Road, Nungambakkam, Chennai-600 006. [Pan: Aadtr5127N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : None प्रत्यर्थी की ओर से /Revenue By : Mr.Arv Sreenivasan, Cit सुनवाई की तारीख/Date Of Hearing : 23.09.2025 घोषणा की तारीख /Date Of Pronouncement : 06.11.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

condoning the delay in matters concerning 12A registrations. We have noted that while doing so, CBDT had primarily examined the issue of “continuing hardship” to the taxpayers in filing timely applications and thus being deprived of registration on such technical deficiencies. Registrations under section

VIRUDHUNAGAR S VELLAICHAMY NADAR POLYTECHNIC MANAGING BOARD,VIRUDHUNAGAR vs. CIT, EXMEPTIONS,, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.153, 154, 155 & 156/Chny/2025

section 12A(1)(ab) of the Act w.e.f 01.4.2018 filed an application for registration u/s. 12A(1)(ab) of the Act on 31.01.2021 and the Ld. CIT(E) granted provisional registration on 27.05.2021 from A.Y 2021- 22 to 2023-24. The assessee has filed the present appeal against granting registration u/s. 12A(1)(ac)(vi) of the Act for three

VIRUDHUNAGAR S VELLAICHAMY NADAR POLYTECHNIC MANAGING BOARD,VIRUDHUNAGAR vs. CIT, EXEMPTIONS, , CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.153, 154, 155 & 156/Chny/2025

section 12A(1)(ab) of the Act w.e.f 01.4.2018 filed an application for registration u/s. 12A(1)(ab) of the Act on 31.01.2021 and the Ld. CIT(E) granted provisional registration on 27.05.2021 from A.Y 2021- 22 to 2023-24. The assessee has filed the present appeal against granting registration u/s. 12A(1)(ac)(vi) of the Act for three

VIRUDHUNAGAR S VELLAICHAMY NADAR POLYTECHNIC MANAGING BOARD,VIRUDHUNAGAR vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.153, 154, 155 & 156/Chny/2025

section 12A(1)(ab) of the Act w.e.f 01.4.2018 filed an application for registration u/s. 12A(1)(ab) of the Act on 31.01.2021 and the Ld. CIT(E) granted provisional registration on 27.05.2021 from A.Y 2021- 22 to 2023-24. The assessee has filed the present appeal against granting registration u/s. 12A(1)(ac)(vi) of the Act for three

VIRUDHUNAGAR S VELLAICHAMY NADAR POLYTECHNIC MANAGING BOARD,VIRUDHUNAGAR vs. CIT, EXEMPTIONS, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.153, 154, 155 & 156/Chny/2025

section 12A(1)(ab) of the Act w.e.f 01.4.2018 filed an application for registration u/s. 12A(1)(ab) of the Act on 31.01.2021 and the Ld. CIT(E) granted provisional registration on 27.05.2021 from A.Y 2021- 22 to 2023-24. The assessee has filed the present appeal against granting registration u/s. 12A(1)(ac)(vi) of the Act for three

CHEYYAR VIRUTCHAM EDUCATIONAL TRUST,THIRUVANNAMALAI, TAMILNADU vs. COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM CHENNAI

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

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.327/Chny/2023 Cheyyar Virutcham Educational Trust, Vs. The Assistant Commissioner Of 73, Arani Koot Road, Cheyyar, Income Tax (H.Qrs) Thiruvannamalai, (Exemptions), Tamil Nadu 604 407. Chennai. [Pan:Aabtc8538N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 17.01.2024 घोषणा की तारीख /Date Of Pronouncement : 24.01.2024

condone the delay in filing the appeal and to admit the appeal for adjudication subject to the condition that the assessee should pay ₹.500/- to the State Legal Aid Authority, Hon’ble Madras High Court and produce necessary proof of payment of cost before the ITO (Exemption), Ward 3, Chennai. 3. Brief facts of the case are that the assessee

VEERAVEL TRUST,,TIRUCHENGODE vs. ITO, EXEMPTION WARD, , SALEM

In the result, appeal filed by the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunatha

delay in filing of appeal is condoned and admitted for adjudication. 6. Act, 1882, has filed its return of income for assessment year 2014-15 declaring total income of Rs. Nil. The return of income filed by the assessee has been processed u/s.143(1) of the Income Tax Act, 1961, by CPC, Bengaluru and determined total income of Rs.55

MOTHER LEELA TRUST,NEYYOOR vs. CIT ( EXEMPTION ) CHENNA, CHENNAI

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1408/Chny/2025

condoning the delay in matters concerning 12A registrations. We have noted that while doing so, CBDT had primarily examined the issue of “continuing hardship" to the taxpayers in filing timely applications and thus being deprived of registration on such technical deficiencies. Registrations under section

ANNAI TRUST,KRISHNAGIRI vs. ITO, EXEMPTIONS WARD,, SALEM

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

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.780/Chny/2025 Assessment Years: 2018-19 Annai Trust, The Income Tax Officer, D.No.25/235, Jinna Street, Exemptions Ward, Kaveripattinam(Viil) (Po), Salem Krishnagiri, Tamil Nadu 635 112. [Pan: Aadta6748A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri Girish Kumar, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 03.06.2025 घोषणा की तारीख /Date Of Pronouncement : 11.06.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

condonation of delay in respect of belated filing of Audit Report, etc, still the assessee University’s gross receipts can’t be brought to tax and the corresponding expenses for earning income needs to have been allowed. And for such a proposition, he cited the decision of the Hon’ble Madras High Court in the case of Sree Venkateswara Educational