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].

condoning the delay in filing Form 10AB. 4. We note that the assessee filed online application on 09.10.2023 in Form No. 10AB seeking approval under clause (iii) of first proviso to section 80G(5) of the Act. The ld. CIT(E), while processing the application, asked the assessee to show-cause as to why its application should not be rejected

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

condone the delay in filing application in Form No.10AB. He noted that in the present case, the date of commencement of its activities is 14.07.2017 and the date of filing of application in Form No.10AB is 17.03.2021, which is after expiry of six months of commencement of its activities. The CIT(Exemption) further noted that with the advent

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

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

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

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

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

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

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 12A(1)(b)(ii) of the Act. 8. It was submitted that the due date for filing the return of income u/s.139(1) of the Act for A.Y. 2022-23 fell on 07.11.2022 and the due date for filing audit report in Form No.10B for A.Y. 2022-23 fell on 07.10.2022. However, the audit report in Form No.10B

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)

12A of Income-tax Act, 1961 (hereafter 'Act') where the total income of a trust or institution as computed under the Act without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income tax in any previous year, the accounts of the trust or institution for that year have

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

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 in accordance with the delegated powers vested

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

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

condonation\nunder section 119(2)(b) of the Act before the Id. CIT(E). The Id. CIT(E)\ncondoned the said delay in filing Form 10A vide his order dated\n30.11.2016 and referred to page 82 of the paper book. He vehemently\nargued that the Assessing Officer, considering all the details, accepted\nthe returned income and formed an opinion that

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)

12A (1) (b) of the Act which required the assessee to file Audit Report in Form of 10B of the Act which has nothing to do with claiming 100% exemption of total income in respect of newly established 100% Export Oriented Undertakings under Section 10B of the Act. Section 10B (8) of the Act requires the assessee to file

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.

12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe limitation period for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. During the COVID-19 period (specifically between March 15, 2020, and February

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

12A (1) (b) of the Act which required the assessee to file Audit Report in Form of 10B of the Act which has nothing to do with claiming 100% exemption of total income in respect of newly established 100% Export Oriented Undertakings under Section 10B of the Act. Section 10B (8) of the Act requires the assessee to file