ALAMELU MEMORIAL CHARITABLE TRUST,THIRUVALLUR vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.814/Chny/2025 Alamelu Memorial Charitable Trust, Vs. The Commissioner Of Income Tax No. 46, 2Nd Street, Sp Munusamy [Exemptions], Nagar, Gnt Road, Thervazhi, Chennai. Gummidipoondi, Thiruvallur 601 201. [Pan:Aaita6393E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Vishva Padmanabhan, C.A. ""थ" की ओर से/Respondent By : Shri G. Nandha Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 04.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.03.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai In Rejecting The Application Filed In Form 10Ab Under Clause (Iii) Of First Proviso To Section 80G(5) Of The Income Tax Act, 1961 [“Act” In Short].

12A of the Act, inserting section 12AB of the Act and amending the first and second proviso to sub-section (5) of section 80G of the Act. 7.4 We are concerned with the provisions of section 80G of the Act in these cases. In view of the above provisions, the deduction u/s.80G of the Act in respect of a donation

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

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

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 12A and 80G are closely inter-linked and or rather supplementing their independent objectives. The present

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 12A and 80G are closely inter-linked and or rather supplementing their independent objectives. The present

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, 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

DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 1(1), CHENNAI vs. ASTROTECH STEELS PRIVATE LIMITED, CHENNAI

The appeal stand dismissed in terms of our above order

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1150/Chny/2023 (िनधा)रण वष) / Assessment Year: 2018-19) Dcit M/S Astrotech Steels Private Limited बनाम/ Corporate Circle-1(1) 19, Ii Floor, Right Wing, Ghatala Towers, Chennai. Avenue Road, Nungambakkam Vs. Chennai-34. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aakca-0128-L (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri P. Sajit Kumar (Jcit)- Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri T. Vasudevan (Advocate) -Ld. Ar सुनवाईकीतारीख/Date Of Final Hearing : 27-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-07-2024 आदेश / O R D E R

condone the delay and admit the appeal for adjudication on merits. 3. The Ld. Sr. DR, at the outset, referred to the recent judgment of Hon'ble Supreme Court in the case of Pr. CIT Vs Wipro Ltd. (2022) 140 Taxmann.com 223 (SC) as well as other decisions in Checkmate Services P. Ltd Vs. CIT (2022) 143 Taxmann.com

KAAKKUM KARANGAL,CHENNAI vs. ITO, EXEMPTIONS WARD -3, CHENNAI, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1561/Chny/2023 िनधा"रण वष"/Assessment Year: - V. Kaakkum Karangal, The Income Tax Officer, Old No.11, New No.47, Exemption Ward-3, East Mada Street, Chennai. Thiruvanmiyur, Chennai – 600 041. [Pan: Aaatk 5406 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

12A on that date. (3)The order under clause (a), sub-clause (ii) of clause (b) and clause (c), of sub- section (1) shall be passed, in such form and manner as may be prescribed, before expiry of the period of three months, six months and one month, respectively, calculated from the end of the month in which the application

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

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

SREE RAGHAVENDRA EDUCATIONAL SOCIETY,CHENNAI vs. ITO (EXEMPTIONS) WARD 1, CHENNAI

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

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 834 & 835/Chny/2024 िनधा"रण वष" / Assessment Years: 2011-12 & 2015-16

delay is condoned for both the assessment years. 3. The assessee has raised the following grounds of appeal: “1. The order of the National Faceless Appeal Centre (NFAC) is wrong, illegal and is opposed to law. 2. The National Faceless Appeal Centre (NFAC) erred in disposing the appeal without providing adequate opportunity to the appellant. The said order is opposed

SREE RAGHAVENDRA EDUCATIONAL SOCIETY,CHENNAI vs. ITO (EXEMPTIONS) WARD 4, CHENNAI

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

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 834 & 835/Chny/2024 िनधा"रण वष" / Assessment Years: 2011-12 & 2015-16

delay is condoned for both the assessment years. 3. The assessee has raised the following grounds of appeal: “1. The order of the National Faceless Appeal Centre (NFAC) is wrong, illegal and is opposed to law. 2. The National Faceless Appeal Centre (NFAC) erred in disposing the appeal without providing adequate opportunity to the appellant. The said order is opposed

SACRED HEART EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTIONS WARD-2,, CHENNAI

In the result, both the appeals filed by the assessee are allowed\nfor statistical purposes

delay petition.", "result": "Partly Allowed", "sections": [ "11", "12A", "12A(1)(ac)(i)", "143(1)" ], "issues": "Whether exemption under Section 11 can be denied solely for non-renewal of Section 12A registration without considering a pending condonation

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeal of the assessee for AY 2017-18 is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, Vs. The Income Tax Officer, 5, S V Illam, Mohanapuri Lake View Exemption Ward 4, Street, Adambakkam, Chennai. Chennai 600 088. [Pan: Aaatc5967A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 28.10.2025 घोषणा की तारीख /Date Of Pronouncement : 21.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2014-15, 2015-16, 2017-18 & 2018-19. 2. Since, The Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To 2

condoned the said delay in filing Form 10A vide his order dated 30.11.2016 and referred to page 82 of the paper book. He vehemently argued that the Assessing Officer, considering all the details, accepted the returned income and formed an opinion that the assessee was eligible for claiming exemption under section 11 of the Act during scrutiny assessment. He further

SHRI SAKTHI GANAPATHI TRUST,CHENNAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),, CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Manjunatha.G

12A(1)(ac)(iv) and clause (ii) of the first proviso to section 80G(5). The assessee trust claims that mere filing of wrong form does not disentitle the assessee to obtain the registration under section 12AB and the proviso to section 80G(5) of the Act, especially when the CBDT has subsequently condoned the delay