D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, 5, S V Illam, Mohanapuri Lake View Street, Adambakkam, Chennai 600 088. [Pan: Aaatc5967A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Appellant By Vs. The Income Tax Officer, Exemption Ward 4, Chennai. (प्रत्यर्थी/Respondent) Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate Ms. Gouthami Manivasagam, Jcit 28.10.2025 21.01.2026 : प्रत्यर्थी की ओर से/Respondent By : सुनवाई की तारीख / Date Of Hearing : घोषणा की तारीख / Date Of Pronouncement : आदेश/Order 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 Id. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The

119(2)(b) of the Act for AY-2014-15. He argued vehemently that the primary object of the assessee has remained education from its inception and the main object never changed, the activity of selling of books and uniform specifically to the students of the DAV school trust only towards achievement of assessee's main objects, being education

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

119), the decision of Hon’ble Karnataka High Court in Karnataka Co-op Milk Producers Federation Ltd. V/s DCIT (53 DTR 81) and the decision of Hon’ble High Court of Madras in CIT V/s S&S Power Switch Gears Ltd. (218 CTR 701). 11. So far as the case law of decision of Hon’ble Supreme Court in Peerless

ACIT CORPORATE CIRCLE 1, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

119), the decision of Hon’ble Karnataka High Court in Karnataka Co-op Milk Producers Federation Ltd. V/s DCIT (53 DTR 81) and the decision of Hon’ble High Court of Madras in CIT V/s S&S Power Switch Gears Ltd. (218 CTR 701). 11. So far as the case law of decision of Hon’ble Supreme Court in Peerless

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. ACIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

119), the decision of Hon’ble Karnataka High Court in Karnataka Co-op Milk Producers Federation Ltd. V/s DCIT (53 DTR 81) and the decision of Hon’ble High Court of Madras in CIT V/s S&S Power Switch Gears Ltd. (218 CTR 701). 11. So far as the case law of decision of Hon’ble Supreme Court in Peerless

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

119), the decision of Hon’ble Karnataka High Court in Karnataka Co-op Milk Producers Federation Ltd. V/s DCIT (53 DTR 81) and the decision of Hon’ble High Court of Madras in CIT V/s S&S Power Switch Gears Ltd. (218 CTR 701). 11. So far as the case law of decision of Hon’ble Supreme Court in Peerless

ACIT, MADURAI vs. J.K.FENNER (INDIA) LIMITED, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

119), the decision of Hon’ble Karnataka High Court in Karnataka Co-op Milk Producers Federation Ltd. V/s DCIT (53 DTR 81) and the decision of Hon’ble High Court of Madras in CIT V/s S&S Power Switch Gears Ltd. (218 CTR 701). 11. So far as the case law of decision of Hon’ble Supreme Court in Peerless

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

119), the decision of Hon’ble Karnataka High Court in Karnataka Co-op Milk Producers Federation Ltd. V/s DCIT (53 DTR 81) and the decision of Hon’ble High Court of Madras in CIT V/s S&S Power Switch Gears Ltd. (218 CTR 701). 11. So far as the case law of decision of Hon’ble Supreme Court in Peerless

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

119), the decision of Hon’ble Karnataka High Court in Karnataka Co-op Milk Producers Federation Ltd. V/s DCIT (53 DTR 81) and the decision of Hon’ble High Court of Madras in CIT V/s S&S Power Switch Gears Ltd. (218 CTR 701). 11. So far as the case law of decision of Hon’ble Supreme Court in Peerless

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

119), the decision of Hon’ble Karnataka High Court in Karnataka Co-op Milk Producers Federation Ltd. V/s DCIT (53 DTR 81) and the decision of Hon’ble High Court of Madras in CIT V/s S&S Power Switch Gears Ltd. (218 CTR 701). 11. So far as the case law of decision of Hon’ble Supreme Court in Peerless

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

119), the decision of Hon’ble Karnataka High Court in Karnataka Co-op Milk Producers Federation Ltd. V/s DCIT (53 DTR 81) and the decision of Hon’ble High Court of Madras in CIT V/s S&S Power Switch Gears Ltd. (218 CTR 701). 11. So far as the case law of decision of Hon’ble Supreme Court in Peerless

J.K.FENNER (INDIA) LIMITED,MADURAI vs. ACIT CORPORATE CIRCLE 1, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

119), the decision of Hon’ble Karnataka High Court in Karnataka Co-op Milk Producers Federation Ltd. V/s DCIT (53 DTR 81) and the decision of Hon’ble High Court of Madras in CIT V/s S&S Power Switch Gears Ltd. (218 CTR 701). 11. So far as the case law of decision of Hon’ble Supreme Court in Peerless

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

119), the decision of Hon’ble Karnataka High Court in Karnataka Co-op Milk Producers Federation Ltd. V/s DCIT (53 DTR 81) and the decision of Hon’ble High Court of Madras in CIT V/s S&S Power Switch Gears Ltd. (218 CTR 701). 11. So far as the case law of decision of Hon’ble Supreme Court in Peerless

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

119), the decision of Hon’ble Karnataka High Court in Karnataka Co-op Milk Producers Federation Ltd. V/s DCIT (53 DTR 81) and the decision of Hon’ble High Court of Madras in CIT V/s S&S Power Switch Gears Ltd. (218 CTR 701). 11. So far as the case law of decision of Hon’ble Supreme Court in Peerless

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

119), the decision of Hon’ble Karnataka High Court in Karnataka Co-op Milk Producers Federation Ltd. V/s DCIT (53 DTR 81) and the decision of Hon’ble High Court of Madras in CIT V/s S&S Power Switch Gears Ltd. (218 CTR 701). 11. So far as the case law of decision of Hon’ble Supreme Court in Peerless

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

House of Parliament] and formulated a Scheme called "the e ed a Scheme called "the e- Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after 'the Scheme') which provide provided that (a) the assessment, reassessment or that (a) the assessment, reassessment

SOTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

House of Parliament] and formulated a Scheme called "the e ed a Scheme called "the e- Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after 'the Scheme') which provide provided that (a) the assessment, reassessment or that (a) the assessment, reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

House of Parliament] and formulated a Scheme called "the e ed a Scheme called "the e- Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after 'the Scheme') which provide provided that (a) the assessment, reassessment or that (a) the assessment, reassessment

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

House of Parliament] and formulated a Scheme called "the e ed a Scheme called "the e- Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after 'the Scheme') which provide provided that (a) the assessment, reassessment or that (a) the assessment, reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

House of Parliament] and formulated a Scheme called "the e ed a Scheme called "the e- Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after 'the Scheme') which provide provided that (a) the assessment, reassessment or that (a) the assessment, reassessment