SRI VENKATESWARA ORPHANAGE KADUVELI,THANJAVUR vs. ITO, EXEMPTION WARD,, TRICHY

In the result, the appeal of the assessee is partly allowed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

disallowance u/s.11 of the Act is also incorrect. The assessee also contended that order passed by the ld.CIT(E) dated 06.11.2020 is invalid since the provisions of section 12A(1)(ac

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.

ac)(vi) of the Act vide order of provisional registration dated 27.05.2021 having Provisional Registration Number: AABTV0115AE20206. 5. The assessee trust for the assessment year: 2022-23 had filed its return of income on 09.11.2022 vide Acknowledgement No.795847221091122 and the audit report in Form No.10B also on 09.11.2022 in Acknowledgement No.796015270091122, wherein the assessee trust had claimed

ASIRVAD MICRO FINANCE LIMITED,ANNA SALAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE -1(1), CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1140/Chny/2025 Assessment Years: 2016-17 Asirvad Micro Finance Limited, Assistant Commissioner Of No.9, 9Th Floor, Club House Road, Income Tax, Annasalai, Corporate Circle-1(1), Chennai-600 002 Chennai. [Pan: Aagca5275J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.P.R.Prasanna Varma, Fca & Mr.Arjun Rajagopalan, C.A. प्रत्यर्थी की ओर से /Revenue By : Mr.Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 25.09.2025 घोषणा की तारीख /Date Of Pronouncement : 05.12.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

disallowance of Rs.42,29,48,758/- by the Ld.CIT(A) which was made by the Ld.AO invoking provisions of section 56(2)(viib) of the Act. It was contested that the addition by the Ld.AO was based upon an arbitrary application of Rule-11UA of the Income Tax Rules. 3.0 During the course of present proceedings, the Ld.Counsel

M/S. LAKSHMI AMMAL MEMORIAL TRUST,CHENNAI vs. ITO, TIRUPPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Chandra Poojari

12A, running a Kalyana Mandapam at Nehru Street Tiruppur and in the return filed for this year, income derived therefrom was also claimed exempt u/s 11 along with other incomes. The return was processed u/s 143(1) and thereafter taken up for scrçitiny. During the assessment proceedings, the AC observed that exemption in respect of income from Kalyana Mandapam

THE HANDLOOM EXPORT PROMOTION COUNCIL,CHENNAI vs. ASSISTANT DIRECTOR OF INCOME TAX, CHENNAI

In the results, the appeals of the assessee in ITA Nos

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 2130 & 2131/Mds/2013 "नधा"रण वष" /Assessment Years : 2009-10 & 2010-2011

disallowed by the ITA Nos.2130 & 2131/Mds/2013 :- 5 -: Assessing Officer. Aggrieved, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals). 6. The Commissioner of Income Tax (Appeals) observed that a perusal of the assessment order and the arguments advanced by the assessee against the denial of exemption u/s 11 of the Act reveals that the assessee was entitled

THE HANDLOOM EXPORT PROMOTION COUNCIL,CHENNAI vs. ASSISTANT DIRECTOR OF INCOME TAX, CHENNAI

In the results, the appeals of the assessee in ITA Nos

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos. 2130 & 2131/Mds/2013 "नधा"रण वष" /Assessment Years : 2009-10 & 2010-2011

disallowed by the ITA Nos.2130 & 2131/Mds/2013 :- 5 -: Assessing Officer. Aggrieved, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals). 6. The Commissioner of Income Tax (Appeals) observed that a perusal of the assessment order and the arguments advanced by the assessee against the denial of exemption u/s 11 of the Act reveals that the assessee was entitled

PRAHAR FOUNDATION,COIMBATORE vs. DCIT (EXEMPTIONS), COIMBATORE

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos. 313 & 314/Chny/2024 (िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16) M/S. Prahar Foundation, Vs. The Deputy Commissioner Of No.11/4, R.V.P. Complex, Income Tax (Exemptions), Ivth Cross, Bharathi Park Road, Coimbatore Saibaba Colony, Coimbatore – 641 011. [Pan: Aabtp 4191N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. N.V. Lakshmi, Advocate ""यथ" क" ओर से /Respondent By : Shri Ar.V. Srinivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 09.05.2024 : 15.05.2024 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R Manu Kumar Giri () The Instant Two Appeals Filed By The Assessee Are Directed Against The Orders Dated 15.11.2021 & 12.11.2021 Passed By The National Faceless Appeal Centre (Nfac), Delhi, Arising Out Of The Orders Passed By The Assessing Officer (Hereinafter Referred As To As ‘The Ao’) I.E; Dcit, Exemptions Circle, Coimbatore U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As To ‘The Act’) Dated 15.12.2016 & 26.12.2017 For Assessment Years 2014-15 & 2015-16 Respectively. 2. The Registry Has Noted Delay Of 752 & 755 Days In Filing The Appeals. Ld. Counsel For The Assessee Has Filed Affidavit Of The Trustee Who Is Also The Secretary Of The Trust. The Said Affidavit Is As Under: I, Praveen Kumaar, S/O Radhakrishnan, Aged 33 Years, Currently Residing At J 338, J Pocket, Sarita Vihar, New Delhi - 110076, Hereby Solemnly Affirm & Sincerely State As Follows:

1. I am the Trustee of Prahar Foundation and I am the Secretary of the trust. 2. I submit that, my mother Smt.S Amrita Sanjeevi and myself were the trustees of the trust from 2014 onwards. I had completed my UG (MBBS) from PSG Institute for Medical Science and Research in 2013 and joined as a trustee immediately

PRAHAR FOUNDATION,COIMBATORE vs. ACIT EXEMPTIONS, COIMBATORE

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos. 313 & 314/Chny/2024 (िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16) M/S. Prahar Foundation, Vs. The Deputy Commissioner Of No.11/4, R.V.P. Complex, Income Tax (Exemptions), Ivth Cross, Bharathi Park Road, Coimbatore Saibaba Colony, Coimbatore – 641 011. [Pan: Aabtp 4191N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. N.V. Lakshmi, Advocate ""यथ" क" ओर से /Respondent By : Shri Ar.V. Srinivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 09.05.2024 : 15.05.2024 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R Manu Kumar Giri () The Instant Two Appeals Filed By The Assessee Are Directed Against The Orders Dated 15.11.2021 & 12.11.2021 Passed By The National Faceless Appeal Centre (Nfac), Delhi, Arising Out Of The Orders Passed By The Assessing Officer (Hereinafter Referred As To As ‘The Ao’) I.E; Dcit, Exemptions Circle, Coimbatore U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As To ‘The Act’) Dated 15.12.2016 & 26.12.2017 For Assessment Years 2014-15 & 2015-16 Respectively. 2. The Registry Has Noted Delay Of 752 & 755 Days In Filing The Appeals. Ld. Counsel For The Assessee Has Filed Affidavit Of The Trustee Who Is Also The Secretary Of The Trust. The Said Affidavit Is As Under: I, Praveen Kumaar, S/O Radhakrishnan, Aged 33 Years, Currently Residing At J 338, J Pocket, Sarita Vihar, New Delhi - 110076, Hereby Solemnly Affirm & Sincerely State As Follows:

1. I am the Trustee of Prahar Foundation and I am the Secretary of the trust. 2. I submit that, my mother Smt.S Amrita Sanjeevi and myself were the trustees of the trust from 2014 onwards. I had completed my UG (MBBS) from PSG Institute for Medical Science and Research in 2013 and joined as a trustee immediately

ESWARI EDUCATION TRUST,VELLORE vs. ITO, WARD 2, VELLORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Section under which the registration is applied". The Act has been amended from 01/06/2020, and all the entities have to get new registration/approval u/s 12AB or 10(23C) (iv)/ 10(23C)(v)/ 10(23C)(vi)/ 10(23C)(via) to be eligible for exemption. Since in your case, new registration/approval details are not available, exemption claimed in S.No.4i to 4viii

DCIT, CHENNAI vs. THE WILLINGDON CHARITABLE TRUST, CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.587/Chny/2015 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner Of Vs. M/S. The Willingdon Charitable Trust, Income Tax (Exemptions), Chennai Rani Seethai Hall, No. 603, Anna Salai, Circle, Aayakar Bhavan, Annexe Chennai 600 006. Building, Iii Floor, 121, M.G. Road, Nungambakkam, Chennai 600 034. [Pan:Aaatt0683N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Hema Bhupal, Jcit ""थ" की ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing : 03.08.2022 घोषणा की तारीख /Date Of Pronouncement : 14.10.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai, Dated 12.12.2014 Relevant To The Assessment Year 2011-12. The Revenue Has Raised The Following Grounds: Ground No.1 1. The Order Of The Learned Cit (A) Is Contrary To The Law & Facts Of The Case. Ground No:2: 2.1 The Id Cit(A) Erred In Holding That The Assessee Is Eligible For Exemption U/S 11 Of The Act & Not Hit By The Amended Provisions Of Sec.2(15) Of The Act, Under The Object Of "General Public Utility".

disallowed. Ground No.10 10.1 The appellant craves leave for reserving the right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal. 2. Facts are, in brief, that the assessee is a trust, registered under section 12AA of the Income Tax Act, 1961 [“Act” in short] dated