SAHAYOG,CHENNAI vs. CIT, COIMBATORE

The appeals of the assessee are allowed for statistical purposes

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.10 & 11/Mds/2015 "नधा"रण वष" / Assessment Year : N.A.

12A and recognition under Section 80G of the Act. As one of the objects of the assessee was education, according to the Ld. D.R., the assessee entered to establish school with profit motive. 4. We have considered the rival submissions on either side and perused the relevant material on record. We have also gone through the copy of the Trust

SAHAYOG,CHENNAI vs. CIT, COIMBATORE

The appeals of the assessee are allowed for statistical purposes

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.10 & 11/Mds/2015 "नधा"रण वष" / Assessment Year : N.A.

12A and recognition under Section 80G of the Act. As one of the objects of the assessee was education, according to the Ld. D.R., the assessee entered to establish school with profit motive. 4. We have considered the rival submissions on either side and perused the relevant material on record. We have also gone through the copy of the Trust

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

12A of the Act entitles exemption\nunder section 11 of the Act is misconceived. She argued that the\nregistration confirms charitable character, but, not automatic exemption\nand exemption under section 11 of the Act requires income from\ncharitable activities in the relevant year as held by the Hon'ble High Court\nof Karnataka in the case of Fr. Mullers Charitable

COIMBATORE MULTIPURPOSE SOCIAL SERVICE SOCIETY,CHENNAI vs. ITO, COIMBATORE

In the result, the appeal of the assessee in I

Bench: Shri N.R.S. Ganesanआयकर अपील सं./Ita No.1965/Mds/2014 "नधा"रण वष" / Assessment Year : 2010-11

12A of the Income-tax Act, 1961 (in short 'the Act'). According to the Ld. counsel, the primary object of the assessee is education. In order to carry on the predominant object, the assessee was running a Working Women Hostel and the income was, in fact, applied for the purpose of carrying out the object of the institution. Therefore, according

ITO, COIMBATORE vs. COIMBATORE MULTIPURPOSE SOCIAL SERVICE SOCIETY, COIMBATORE

In the result, the appeal of the assessee in I

Bench: Shri N.R.S. Ganesanआयकर अपील सं./Ita No.1965/Mds/2014 "नधा"रण वष" / Assessment Year : 2010-11

12A of the Income-tax Act, 1961 (in short 'the Act'). According to the Ld. counsel, the primary object of the assessee is education. In order to carry on the predominant object, the assessee was running a Working Women Hostel and the income was, in fact, applied for the purpose of carrying out the object of the institution. Therefore, according

AVM CHARITIES,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI

In the result, the appeals of the assessee for all the 13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

house property. For taking this view, in the earlier round, this Tribunal had relied on a judgment of Jurisdictional High Court in the case of CIT vs. Samyuktha Gowda Saraswatha Sabha, (2000) 245 ITR 242, which was also duly considered by their Lordships when the question was ITA Nos.277 to 286/2018 :- 17 -: remitted back to the ld. Commissioner of Income

AVM CHARITIES,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI

In the result, the appeals of the assessee for all the 13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

house property. For taking this view, in the earlier round, this Tribunal had relied on a judgment of Jurisdictional High Court in the case of CIT vs. Samyuktha Gowda Saraswatha Sabha, (2000) 245 ITR 242, which was also duly considered by their Lordships when the question was ITA Nos.277 to 286/2018 :- 17 -: remitted back to the ld. Commissioner of Income

AVM CHARITIES,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI

In the result, the appeals of the assessee for all the 13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

house property. For taking this view, in the earlier round, this Tribunal had relied on a judgment of Jurisdictional High Court in the case of CIT vs. Samyuktha Gowda Saraswatha Sabha, (2000) 245 ITR 242, which was also duly considered by their Lordships when the question was ITA Nos.277 to 286/2018 :- 17 -: remitted back to the ld. Commissioner of Income

AVM CHARITIES,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI

In the result, the appeals of the assessee for all the 13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

house property. For taking this view, in the earlier round, this Tribunal had relied on a judgment of Jurisdictional High Court in the case of CIT vs. Samyuktha Gowda Saraswatha Sabha, (2000) 245 ITR 242, which was also duly considered by their Lordships when the question was ITA Nos.277 to 286/2018 :- 17 -: remitted back to the ld. Commissioner of Income

AVM CHARITIES,CHENNAI vs. ITO EXEMPTIONS WARD 1, CHENNAI

In the result, the appeals of the assessee for all the 13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.277, 278, 279, 280, 281, 282, 283, 284, 285 & 286/Chny/2018 "नधा"रण वष" /Assessment Years : 1997-98, 1998-99, 2006-07, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-2014 & 2014-15. M/S. Avm Charities, Vs. The Income Tax Officer, No.101, Dr. Radhakrishnan Salai, Exemptions Ward 1, Mylapore, Chennai. Chennai 600 004. [Pan Aaata 0512F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

house property. For taking this view, in the earlier round, this Tribunal had relied on a judgment of Jurisdictional High Court in the case of CIT vs. Samyuktha Gowda Saraswatha Sabha, (2000) 245 ITR 242, which was also duly considered by their Lordships when the question was ITA Nos.277 to 286/2018 :- 17 -: remitted back to the ld. Commissioner of Income

SIR CV RAMAN EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, both the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

property for the sole use for public good by making it available for public purposes as for example, housing a library, clinic, creches and/or as community hall to be available for public use as trading classes, seminars, discourses and other public functions for benefit of the community in general; ITA Nos.2940 & 2941/Chny/2025 (AY 2025-26) Sir CV Raman Educational & Charitable

SIR CV RAMAN EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, both the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

property for the sole use for public good by making it available for public purposes as for example, housing a library, clinic, creches and/or as community hall to be available for public use as trading classes, seminars, discourses and other public functions for benefit of the community in general; ITA Nos.2940 & 2941/Chny/2025 (AY 2025-26) Sir CV Raman Educational & Charitable

SAMYUKTA GOWDA SARASWATHA SABHA,CHENNAI vs. ITO WARD 4, CHENNAI

In the result, the appeals of the Assessee in ITA

Bench: Shri Mahavir Singh & Dr. M.L. Meenaआयकर अपील सं./Ita Nos.:2834, 2835, 2836 & 2837/Chny/2018 Assessment Years: 2010-11, 2012-13, 2013-14 & 2014-15

12A(a) of the Act. The Assessee filed its return of income for the relevant Assessment Years 2010- 2011 and claimed exemption u/s.11A of the Act, as charitable organization. The assessment was completed u/s.143(3) :: 3 :: I.T.A. No. 2834, 2835, 2836 & 2837/CHNY/2018 r.w.s.147 of the Act and the Assessing Officer applied the Proviso to Section

SAMYUKTA GOWDA SARASWATHA SABHA,CHENNAI vs. ITO WARD 4, CHENNAI

In the result, the appeals of the Assessee in ITA

Bench: Shri Mahavir Singh & Dr. M.L. Meenaआयकर अपील सं./Ita Nos.:2834, 2835, 2836 & 2837/Chny/2018 Assessment Years: 2010-11, 2012-13, 2013-14 & 2014-15

12A(a) of the Act. The Assessee filed its return of income for the relevant Assessment Years 2010- 2011 and claimed exemption u/s.11A of the Act, as charitable organization. The assessment was completed u/s.143(3) :: 3 :: I.T.A. No. 2834, 2835, 2836 & 2837/CHNY/2018 r.w.s.147 of the Act and the Assessing Officer applied the Proviso to Section

SAMYUKTA GOWDA SARASWATHA SABHA,CHENNAI vs. ITO WARD 4, CHENNAI

In the result, the appeals of the Assessee in ITA

Bench: Shri Mahavir Singh & Dr. M.L. Meenaआयकर अपील सं./Ita Nos.:2834, 2835, 2836 & 2837/Chny/2018 Assessment Years: 2010-11, 2012-13, 2013-14 & 2014-15

12A(a) of the Act. The Assessee filed its return of income for the relevant Assessment Years 2010- 2011 and claimed exemption u/s.11A of the Act, as charitable organization. The assessment was completed u/s.143(3) :: 3 :: I.T.A. No. 2834, 2835, 2836 & 2837/CHNY/2018 r.w.s.147 of the Act and the Assessing Officer applied the Proviso to Section

SAMYUKTA GOWDA SARASWATHA SABHA,CHENNAI vs. ITO WARD 4, CHENNAI

In the result, the appeals of the Assessee in ITA

Bench: Shri Mahavir Singh & Dr. M.L. Meenaआयकर अपील सं./Ita Nos.:2834, 2835, 2836 & 2837/Chny/2018 Assessment Years: 2010-11, 2012-13, 2013-14 & 2014-15

12A(a) of the Act. The Assessee filed its return of income for the relevant Assessment Years 2010- 2011 and claimed exemption u/s.11A of the Act, as charitable organization. The assessment was completed u/s.143(3) :: 3 :: I.T.A. No. 2834, 2835, 2836 & 2837/CHNY/2018 r.w.s.147 of the Act and the Assessing Officer applied the Proviso to Section

SNR SONS CHARITABLE TRUST,CHENNAI vs. DCIT, COIMBATORE

In the result, the appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Shri George Mathan

house property which will not fall under any types of income contemplated under proviso to Sec.2( 15). 5. The Commissioner of Income Tax (Appeals) failed to establish that the receipts are not from any activity which involves in the nature of Trade, Commerce or Business or from any activity of rendering any service in relation to any trade, commerce

NEURO UPDATE CHENNAI,CHENNAI vs. ITO, EXEMPTION WARD-1, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri S.R.Raghunatha

house property interest on securities, capital gains, or other sources, the word "income" should be understood in its commercial sense. Le, book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

DCIT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. SHRI KANAKKILIANALLUR NARAYANA REDDIYAR MANIVANNAN,, TIRUPUR

In the result, appeal filed by the Revenue for Asst

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

12A) and section 44AA. The judicial analysis of books of account and the dictum given by the Bombay High Court in case of Sheraton Apparels v. ACIT [2002] (256 ITR 20) (Bom.), leaves no room for any possible doubt that credit in bank account simply or any other raw information available to Assessing Officer cannot be loosely called as books