ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. R K M POWERGEN PVT. LTD., CHENNAI

In the result the appeal of the revenue for the both the\n

condone delay in filing of appeal and admit appeal filed by the revenue for adjudication.\n3. The revenue has raised the following grounds of appeal for the A.Y. 2013-14:\n\"2. The learned CIT(A) erred in deleting the addition made u/s. 56(1) of the IT Act, amounting to Rs.615.34 crores, being income from other sources

THE ERODE CITY MUNICIPAL CORPORATION EMP CO-OP T& C LIMITED,CHENNAI vs. ITO, WARD 1 (1), ERODE

In the result, the appeal in ITA No

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

condonation of delay Petition u/s 119(2)(b) to treat the return as filed u/s 139(1). The appellant has filed a petition u/s 119(2)(b) dated 26.12.2023 which is still pending before the Central board of Direct Taxes. Concept of Members and Deduction u/s 80P. 5) The CIT(A) ought to have seen that the Appellant

THE ERODE CITY MUNICIPAL CORPORATION EMP CO-OP T& C LIMITED,ERODE vs. ITO, WARD 1(1), ERODE

In the result, the appeal in ITA No

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

condonation of delay Petition u/s 119(2)(b) to treat the return as filed u/s 139(1). The appellant has filed a petition u/s 119(2)(b) dated 26.12.2023 which is still pending before the Central board of Direct Taxes. Concept of Members and Deduction u/s 80P. 5) The CIT(A) ought to have seen that the Appellant

DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-1, TIRUPPUR vs. EASTMAN EXPORTS GLOBAL CLOTHING P LTD, TIRUPPUR,TAMILNADU

In the result, the appeal of the assessee is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

b) the subsidy or grant by the Central Government for the purpose of the corpus of a trust or institution established by 27 I.T.A. Nos.3326/Chny/19, 326 & 1014/Chny/24, 706, 768,358/Chny/22 & 94 & 1348Chny/23 the Central Government or a State Government, as the case may be.] 28. On plain reading of the above provisions, we note that the definition of income

ACIT, CIRCLE-1, , TIRUPUR vs. EASTMAN EXPORTS GLOBAL CLOTHING (P) LTD., TIRUPUR

In the result, the appeal of the assessee is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

b) the subsidy or grant by the Central Government for the purpose of the corpus of a trust or institution established by 27 I.T.A. Nos.3326/Chny/19, 326 & 1014/Chny/24, 706, 768,358/Chny/22 & 94 & 1348Chny/23 the Central Government or a State Government, as the case may be.] 28. On plain reading of the above provisions, we note that the definition of income

GEENA GARMENTS,TIRUPPUR vs. ACIT, CIRCLE-1, TIRUPPUR, TIRUPPUR

In the result, the appeal of the assessee is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

b) the subsidy or grant by the Central Government for the purpose of the corpus of a trust or institution established by 27 I.T.A. Nos.3326/Chny/19, 326 & 1014/Chny/24, 706, 768,358/Chny/22 & 94 & 1348Chny/23 the Central Government or a State Government, as the case may be.] 28. On plain reading of the above provisions, we note that the definition of income

DCIT, CC - 1 (1),, CHENNAI vs. M/S. ARCHEAN CHEMICAL INDUSTRIES PVT. LTD.,, CHENNAI

Bench: Shri V. Durga Rao & Shri G. Manjunatha

B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी . मंजुनाथ, लेखा सद"य के सम# BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I.T.A. Nos.1998/Chny/2019 & 723/Chny/2020 ("नधा"रणवष" / Assessment Years: 2014-15 & 2013-14) The Deputy Commissioner of Income Vs M/s. Archean Chemical Tax, / JCIT (OSD), Industries Pvt.Ltd. 5th floor

JCI (OSD), CORPORATE CIRCLE -1(1),, CHENNAI vs. M/S. ARCHEAN CHEMICAL INDUSTRIES PVT. LTD.,, CHENNAI

Bench: Shri V. Durga Rao & Shri G. Manjunatha

B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी . मंजुनाथ, लेखा सद"य के सम# BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I.T.A. Nos.1998/Chny/2019 & 723/Chny/2020 ("नधा"रणवष" / Assessment Years: 2014-15 & 2013-14) The Deputy Commissioner of Income Vs M/s. Archean Chemical Tax, / JCIT (OSD), Industries Pvt.Ltd. 5th floor

STAR HEALTH INVESTMENTS PRIVATE LIMITED,CHENNAI vs. ITO,CORPORATE WARD-6(3), CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.357/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 Star Health Investments Vs. The Principal Commissioner Of Private Limited (Dissolved), Income Tax-3, Room No. 410, Main No. 10 & 11, 4Th Floor, Chennai Citi Building, Ivth Floor, 121, Mahatma Centre, Dr. Radhakrishnan Salai, Gandhi Road, Nungambakkam, Mylapore, Chennai 600 004, Chennai. Tamil Nadu. [Pan:Aajcs6207K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Venkata Raman, Ca & Shri V. Padmanabhan, Ca ""थ" की ओर से/Respondent By : Shri P. Mohan Reddy, Cit सुनवाई की तारीख/ Date Of Hearing : 09.02.2023 घोषणा की तारीख /Date Of Pronouncement : 15.03.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax, Chennai – 3, Chennai Dated 31.03.2021 Relevant To The Assessment Year 2015-16 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

delay in filing the appeal is condoned and admitted for adjudication. 3. The grounds raised by the assessee are reproduced as under: 1. For that the revision order dated 31.03.2021 passed by the Principal Commissioner of Income Tax – 3, Chennai under section 263 of the Income- tax Act, 1961, is without jurisdiction, barred by limitation and is opposed

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

JAGATHESH,CHENNAI vs. ACIT, NCC-1(1), CHENNAI

In the result the appeal of the assessee in ITA No

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

56. Now turning to there being no service of Form 2 given that proof has not been furnished before us, we turn to Rule 4 of the IDS, Rules which reads as follows: 4. (1) A declaration of income or income in the form of investment in any asset under section 183shall be made in Form-1. (2) The declaration

JAGATHESH,CHENNAI vs. AACIT, NCC-11(1), CHENNAI

In the result the appeal of the assessee in ITA No

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

56. Now turning to there being no service of Form 2 given that proof has not been furnished before us, we turn to Rule 4 of the IDS, Rules which reads as follows: 4. (1) A declaration of income or income in the form of investment in any asset under section 183shall be made in Form-1. (2) The declaration

SMT. S. SOUNDARAM (INDIVIDUAL),NAMAKKAL vs. ITO, WARD-4,, NAMAKKAL

In the result, the appeal filed by the assessee for the assessment year 2013-14 is allowed and the appeal for the assessment year 2014-

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.685 & 686/Chny/2020 िनधा"रण वष"/Assessment Year: 2013-14 & 2014-15 Smt. S. Soundaram (Indl.), Vs. The Income Tax Officer, No. 9, Kamarajar Nagar, Ward 4, Namakkal. Rasipuram, Namakkal, Tamil Nadu 637 408. [Pan: Ahrps2830C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. S. Lakshmi Venkataraman, Ca ""थ" की ओर से/Respondent By : Dr. S. Palani Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 16.03.2022 घोषणा की तारीख /Date Of Pronouncement : 29.03.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Principal Commissioner Of Income Tax, Salem, Both Dated 20.03.2020 Relevant To The Assessment Years 2013- 14 & 2014-15 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

delay is condoned and admitted the appeal for adjudication. 3. Facts are, in brief, that the Assessing Officer has reopened the assessment under section 147 of the Act on the ground that the assessee has filed her return of income without disclosing purchase of immovable property of ₹.1,18,80,000/-. Accordingly, the Assessing Officer issued notice under section

SMT. S. SOUNDARAM (INDIVIDUAL),NAMAKKAL vs. ITO, WARD-4,, NAMAKKAL

In the result, the appeal filed by the assessee for the assessment year 2013-14 is allowed and the appeal for the assessment year 2014-

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.685 & 686/Chny/2020 िनधा"रण वष"/Assessment Year: 2013-14 & 2014-15 Smt. S. Soundaram (Indl.), Vs. The Income Tax Officer, No. 9, Kamarajar Nagar, Ward 4, Namakkal. Rasipuram, Namakkal, Tamil Nadu 637 408. [Pan: Ahrps2830C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. S. Lakshmi Venkataraman, Ca ""थ" की ओर से/Respondent By : Dr. S. Palani Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 16.03.2022 घोषणा की तारीख /Date Of Pronouncement : 29.03.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Principal Commissioner Of Income Tax, Salem, Both Dated 20.03.2020 Relevant To The Assessment Years 2013- 14 & 2014-15 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

delay is condoned and admitted the appeal for adjudication. 3. Facts are, in brief, that the Assessing Officer has reopened the assessment under section 147 of the Act on the ground that the assessee has filed her return of income without disclosing purchase of immovable property of ₹.1,18,80,000/-. Accordingly, the Assessing Officer issued notice under section

NATARAJAN,CUDDALORE vs. ITO,ITWARD-1(1) , CHENNAI

The appeal of the assessee is partly allowed

Bench: Hon’Ble Shri Manu Kumar Giriand Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.123/Chny/2023 िनधा"रण वष"/Assessment Year:2011-2012 Shri Natarajan The Income Tax Officer, 353, Pudupettai Main Road, Vs. International Taxation, Indira Nagar, C. Puthupettai, Ward 2(1), Parangipettai Post, Chennai 600 006 Cuddalore 608 502. Pan: Anfpn 9506Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. J. Saravanan, Advocate ""यथ"क"ओरसे/Respondent By : Dr. Samuel Pitta, Irs, Jcit.

condone the delay and admit the appeal. 3. The assessee has raised the following grounds of appeal: - ‘’A. For that the order of the Ld. Commissioner of Income-Tax (Appeals)- 16, Chennai ["CIT(A)"] and Assessing Officer ("AO"), is erroneous, bad in law, and was passed ignoring the facts and merits of the case, disregarding the evidences and the case

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

Bench: Shri Chandra Poojari

condonation of delay. In fact, experience shows that on account of an impersonal machinery (no one in charge of the matter is directly hit or hurt by the judgment sought to be subjected to appeal) and the inherited bureaucratic methodology imbued with the note-making, file-pushing, and passing-on-the- buck ethos, delay on its part is less difficult

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

Bench: Shri Chandra Poojari

condonation of delay. In fact, experience shows that on account of an impersonal machinery (no one in charge of the matter is directly hit or hurt by the judgment sought to be subjected to appeal) and the inherited bureaucratic methodology imbued with the note-making, file-pushing, and passing-on-the- buck ethos, delay on its part is less difficult

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

Bench: Shri Chandra Poojari

condonation of delay. In fact, experience shows that on account of an impersonal machinery (no one in charge of the matter is directly hit or hurt by the judgment sought to be subjected to appeal) and the inherited bureaucratic methodology imbued with the note-making, file-pushing, and passing-on-the- buck ethos, delay on its part is less difficult