M/S JAYA EDUCATIONAL TRUST,THIRUVALLUR vs. DCIT, CC1(2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

8. The scheme of the Act is that charitable entities can claim exemptions from exigency of taxation in the light of S 11 and 12 of the Act. Section 13 of the Act prescribes conditions, violation of which, shall affect the claim of such exemption u/s 11 and 12. section 13 (1) (c) prohibits use of trust property or income

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

8. The scheme of the Act is that charitable entities can claim exemptions from exigency of taxation in the light of S 11 and 12 of the Act. Section 13 of the Act prescribes conditions, violation of which, shall affect the claim of such exemption u/s 11 and 12. section 13 (1) (c) prohibits use of trust property or income

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

8. The scheme of the Act is that charitable entities can claim exemptions from exigency of taxation in the light of S 11 and 12 of the Act. Section 13 of the Act prescribes conditions, violation of which, shall affect the claim of such exemption u/s 11 and 12. section 13 (1) (c) prohibits use of trust property or income

M/S SHRI JANANI HOMES PVT LTD,PONDICHEYYA vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any dilatory tactics, want

M/S SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT,COC-TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any dilatory tactics, want

M/S SHRI JANANI HOMES PVT LTD.,PONDICHERRY vs. DCIT,CPS,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any dilatory tactics, want

M/S SHRI JANAI HOMES PVT. LTD,PONDICHERRY vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any dilatory tactics, want

M/S. SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT, CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any dilatory tactics, want

M/S SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any dilatory tactics, want

M/S. SHIR JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT-CPC-TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any dilatory tactics, want

M//S SHRI JANANI HOMES PVT. LTD,PONDICHERRY vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any dilatory tactics, want

M/S. SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any dilatory tactics, want

M/S SHRI JAJANI HOMES,COIMBATORE vs. DCIT-CPC(TDS), GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any dilatory tactics, want

TAMILNADU GRAMA BANK,OMANDUR,SALEM vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

8 sec 321, the Hon'ble SC had enunciated certain principles in which are applicable while considering applications for condonation of delay under Section 5 which may be summarized as follows: "13

TAMILNADU GRAMA BANK,SHOOLAGIRI,SALEM vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

8 sec 321, the Hon'ble SC had enunciated certain principles in which are applicable while considering applications for condonation of delay under Section 5 which may be summarized as follows: "13

TAMILNADU GRAMA BANK, SHOOLAGIRI,SALEM vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

8 sec 321, the Hon'ble SC had enunciated certain principles in which are applicable while considering applications for condonation of delay under Section 5 which may be summarized as follows: "13

TAMIL NADU GRAMA BANK, ULUNDUEPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

8 sec 321, the Hon'ble SC had enunciated certain principles in which are applicable while considering applications for condonation of delay under Section 5 which may be summarized as follows: "13

TAMILNADU GRAMA BANK SHOOLAGIRI,SALEM vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

8 sec 321, the Hon'ble SC had enunciated certain principles in which are applicable while considering applications for condonation of delay under Section 5 which may be summarized as follows: "13

TAMILNADU GRAMA BANK, OMANDUR,- vs. -DCIT,CPC, GAZIABAD

The appeals stand dismissed

8 sec 321, the Hon'ble SC had enunciated certain principles in which are applicable while considering applications for condonation of delay under Section 5 which may be summarized as follows: "13