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

230, where it was clearly 25 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 held that denial of exemption u/s.11 should be limited only to amount which was diverted to persons referred to u/s.13 (3) in violation of section 13(2) of the Act. The ld.AR has also referred Circular No.387 dated 06.07.1984 issued by CBDT and submitted that the CBDT

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

230, where it was clearly 25 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 held that denial of exemption u/s.11 should be limited only to amount which was diverted to persons referred to u/s.13 (3) in violation of section 13(2) of the Act. The ld.AR has also referred Circular No.387 dated 06.07.1984 issued by CBDT and submitted that the CBDT

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

230, where it was clearly 25 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 held that denial of exemption u/s.11 should be limited only to amount which was diverted to persons referred to u/s.13 (3) in violation of section 13(2) of the Act. The ld.AR has also referred Circular No.387 dated 06.07.1984 issued by CBDT and submitted that the CBDT

KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

condonation of delay 1 filed before the CBDT 1.1. Form 26AS of the Appellant for AY 2018-19 5 1.2. Form 26AS of the Appellant for AY 2019-20 9 1.3. Tax Audit Report in Form 3CA and 3CD of the Appellant 13 for AY 2018-19 1.4. Tax Audit Report in Form 3CA and 3CD of the Appellant

C JAYASINGH,CHENNAI vs. ITO, NON CORP WARD -1(2), CHENNAI

In the result, appeal filed by the assessee is treated as

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.No.608/Chny/2019 ("नधा"रणवष" / Assessment Year: 2011-12) Vs. The Income Tax Officer, Mr. C. Jayasingh, 68/1A, Minisha Cars, Non-Corporate Ward-1(2) Greenways Road, R.A.Puram, Chennai-600 034. Chennai-600 028. Pan: Aibpc 4506A (अपीलाथ"/Appellant) (""यथ"/Respondent)

delay in filing of appeal is condoned and appeal filed by the assessee is admitted for adjudication. 3 5. The assessee has raised following grounds of appeal:- “1. The Commissioner of Income Tax (Appeals) went wrong in confirming the addition of Rs.52,07,880/- made by the Assessing Officer invoking the provisions of Section 68 of the Income

PONMUDI MUTHUSAMY GOUNDER TRUST,TIRUPPUR vs. DCIT (E), COIMBATORE

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

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

230/- 05.02.2020 01136 Rs.91,611/- 21.06.2019 15797 Rs.1,39,750/- 10.01.2018 02051 Rs.25,00,000/- 10.01.2018 40498 Rs.10,00,000/- 08.12.2017 01755 Rs.5,00,000/- Total demand paid Rs.51,77,330/- (20.37% of demand) Assessment Year: 2014-15 Demand raised: Rs.1,25,19,620/- Date of assessment order: 29.12.2016 Date Challan No Amount Paid 05.08.2024 02900 Rs.1

PONMUDI MUTHUSAMY GOUNDER TRUST,TIRUPPUR vs. DCIT (E), COIMBATORE

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

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

230/- 05.02.2020 01136 Rs.91,611/- 21.06.2019 15797 Rs.1,39,750/- 10.01.2018 02051 Rs.25,00,000/- 10.01.2018 40498 Rs.10,00,000/- 08.12.2017 01755 Rs.5,00,000/- Total demand paid Rs.51,77,330/- (20.37% of demand) Assessment Year: 2014-15 Demand raised: Rs.1,25,19,620/- Date of assessment order: 29.12.2016 Date Challan No Amount Paid 05.08.2024 02900 Rs.1

PONMUDI MUTHUSAMY GOUNDER TRUST,TIRUPPUR vs. DCIT(E), COIMBATORE

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

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

230/- 05.02.2020 01136 Rs.91,611/- 21.06.2019 15797 Rs.1,39,750/- 10.01.2018 02051 Rs.25,00,000/- 10.01.2018 40498 Rs.10,00,000/- 08.12.2017 01755 Rs.5,00,000/- Total demand paid Rs.51,77,330/- (20.37% of demand) Assessment Year: 2014-15 Demand raised: Rs.1,25,19,620/- Date of assessment order: 29.12.2016 Date Challan No Amount Paid 05.08.2024 02900 Rs.1

PONMUDI MUTHUSAMY GOUNDER TRUST,TIRUPPUR vs. DCIT(E), COIMBATORE

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

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

230/- 05.02.2020 01136 Rs.91,611/- 21.06.2019 15797 Rs.1,39,750/- 10.01.2018 02051 Rs.25,00,000/- 10.01.2018 40498 Rs.10,00,000/- 08.12.2017 01755 Rs.5,00,000/- Total demand paid Rs.51,77,330/- (20.37% of demand) Assessment Year: 2014-15 Demand raised: Rs.1,25,19,620/- Date of assessment order: 29.12.2016 Date Challan No Amount Paid 05.08.2024 02900 Rs.1

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

P.P. ENTERPRISES,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

M/S. P.P. ENTERPRISES,BENGALURU vs. ACIT< CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

L KARUPPUSAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE -3, COIMBATORE, COIMBATORE vs. P P ENTERPRISES, BENGALURU

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals