SUBRAMANIAM MOHAN SUDARAM,COIMBATORE vs. PCIT, CENTRAL, CHENNAI

In the result both the appeals of the assessee for the

Delay condoned.\n2. In our opinion, the order passed by the High Court, which upheld the decision of the\nTribunal, is correct on facts and in law. This case does not involve a failure by the\nassessing officer to conduct an investigation. Instead, according to the Revenue, it\nis a case where the assessing officer having made inquiries erred

DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

delay in filing of above appeals is condoned and appeals filed by the Revenue are admitted for adjudication. ITA No.2210/CHNY/2017, Assessment year 2008-09 3. The Revenue has raised the following grounds of appeal:- “1.1 The Order of the learned Commissioner of Income Tax (Appeals) is contrary to the Law and facts of the case. 2.1 The CIT(A) erred

DCIT, CORPORATE CIRCLE -2(1), CHENNAI vs. THE INDIA CEMENTS LTD., CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

delay in filing of above appeals is condoned and appeals filed by the Revenue are admitted for adjudication. ITA No.2210/CHNY/2017, Assessment year 2008-09 3. The Revenue has raised the following grounds of appeal:- “1.1 The Order of the learned Commissioner of Income Tax (Appeals) is contrary to the Law and facts of the case. 2.1 The CIT(A) erred

THE INDIA CEMENTS LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 2(1), CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

delay in filing of above appeals is condoned and appeals filed by the Revenue are admitted for adjudication. ITA No.2210/CHNY/2017, Assessment year 2008-09 3. The Revenue has raised the following grounds of appeal:- “1.1 The Order of the learned Commissioner of Income Tax (Appeals) is contrary to the Law and facts of the case. 2.1 The CIT(A) erred

DCIT-2(1), , CHENNAI vs. THE INDIA CEMENTS LTD,, CHENNAI

In the result, the cross objection filed by the assessee is partly allowed for statistical purpose

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 2145 & 2210/Chny/2017, Ita 737/Chny/2018 िनधा"रण वष" / Assessment Years: 2012-13, 2008-09 & 2013-14 The Deputy Commissioner Of M/S. The India Cements Ltd., Income Tax, V. No.93, Coromandel Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No: 2038/Chny/2017 िनधा"रण वष" / Assessment Year: 2009-10 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent) & Co No.: 76/Chny/2018 (In Ita No.737/Chny/2018) िनधा"रण वष" / Assessment Year: 2013-14 M/S. The India Cements Ltd., The Deputy Commissioner Of Income Tax, V. No.93, Coromandal Towers, Corporate Circle – 2(1), Santhome High Road, Chennai – 34. R.A. Puram, Chennai – 600 028. Pan: Aaact 1728P (अपीलाथ"/Appellant) (""यथ"/Respondent)

delay in filing of above appeals is condoned and appeals filed by the Revenue are admitted for adjudication. ITA No.2210/CHNY/2017, Assessment year 2008-09 3. The Revenue has raised the following grounds of appeal:- “1.1 The Order of the learned Commissioner of Income Tax (Appeals) is contrary to the Law and facts of the case. 2.1 The CIT(A) erred

SADRAS VENKATARAMA CHETTY CHARITIES,CHENNAI vs. ITO ( EXEMPTIONS ) WARD - 2 , CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 544/Chny/2022 िनधा"रण वष"/Assessment Year:2015-16 Sadras Venkatarama Chetty Charities, Vs. The Income Tax Officer No. 1, Audiappa Naicken Street, (Exemptions), Ward – 2, George Town, Chennai 600 001. Aayakar Bhavan, Chennai 600 034. [Pan:Aabas2781C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri J. Prabhakar, Ca ""थ" की ओर से/Respondent By : Shri K.N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.09.2022 घोषणा की तारीख /Date Of Pronouncement : 19.10.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) – National Faceless Appeal Centre [Nfac], New Delhi, Dated 18.05.2022 Relevant To The Assessment Year 2015-16. 2. Facts Are, In Brief, That The Assessee Sadras Venkatarama Chetty Charities Filed The Return Of Income On 05.11.2015 In Itr-7 Declaring An Income Of Nil After Claiming Deduction Under Section 11 Of The Income

292/- being set off as application towards charitable purposes against the receipt of Rs.14,52,547/-. 3. Against the order passed by the CPC, the assessee filed an appeal before the ld. CIT(A) with a delay of 682 days and submitted as under: “6.3 in Form 35, the Appellant submitted that “There is a delay of 682 days

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIRCLE-1, MADURAI vs. C NILAVATHY, TUTICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIRCLE-1, MADURAI vs. C NILAVATHY, TUTICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIR-1, MADURAI vs. LATE D CHANDRAN, TURICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

DCIT, CENTRAL CIRCLE-1, MADURAI vs. C NILAVATHY, TUTICORIN

In the result, the appeal of the Revenue in ITA

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

condone the delay of thirteen days in filing the appeals and admit the appeals for adjudication. 4. For the sake of convenience and clarity the facts relevant in ITA No.165/Chny/2019 in the case of late Shri. D. Chandran for assessment year 2009-10 are stated herein. The Revenue raised the following grounds of appeal: 5. ‘’1. The order

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.

condonation of delay in filing the audit report in Form No. 10B for the reasons stated thereon. 11. The assessee in the pending first appeal against the intimation order dated had assailed the adjustment of disallowance of entire claim of tax exemption in terms of Section 11 of the Act by the CPC, in the intimation order passed in terms

EXPRESS NEWS PAPERS PVT. LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

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

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2236 & 2237/Chny/2025 िनधा"रण वष"/Assessment Years: 2008-09 & 2009-10 Express News Papers Pvt. The Deputy Commissioner Ltd., Vs. Of Income Tax, 2, Express Estates, Corporate Circle 1(1), Club House Road, Chennai Mount Road, Chennai – 600 002. Pan: Aaace 1702G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri P.M. Kathir, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 23.10.2025 घोषणा क" तारीख/Date Of Pronouncement : 23.10.2025

section 250 of the Income Tax Act, ITA No.2236 & 2237/Chny/2025 :- 2 -: 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2008-09 & 2009-10. 2. At the outset, we notice that the First Appellate Authority (FAA) has dismissed the appeals of the assessee in limine without condoning the delay in filing the appeal of 292