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

section 12A(1)(ac) inserted by Finance Act, 2020 :-4-: ITA. No:1679/Chny/2025 w.e.f.01.06.2020 has been omitted by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (hereinafter referred to as TOLA), with retrospective effect from 01.06.2020. Therefore, the order passed by the ld.CIT(E) rejecting registration u/s.12A dated

CENTRE FOR URBANISATION BUILDINGS AND ENVIRONMENT (CUBE), ,CHENNAI vs. ITO, EXEMPTIONS WARD 4,, CHENNAI

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

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.3280/Chny/2024 िनधा9रण वष9 /Assessment Year: 2024-25

ac)(iii) dated 25-07-2023 and valid for the period AY- 53 57 2021-22 to AY-2025-26. 8 Board of Governors of CUBE 58 59 Details of the Grant of Rs.10 Crores received by CUBE from Tamil 9 60 60 Nadu Government D Assessee’s Financial statements ,ITR and Form 9A Audited Financial statements for the 3years

M/S. SUBHIKSHA HIND VIDHYALAYA,MAYILADUTHURAI vs. CIT EXEMPTIONS, , CHENNAI

In the result, both the appeals filed by the assessee are allowed\nfor statistical purposes

1)(ac)(iii) of the Income-tax Act, 1961 (hereinafter\n\"the Act. The Ld. CIT(E) has rejected the application concluding that\nthe Trust is actually engaged in running a private Hindi tuition center\nwithout approval from any competent authority and is operating in a\ncommercial manner with a profit motive. The Ld. CIT(E) also noted\nthat

M/S. SUBHIKSHA HINDI VIDHYALAYA,MAYILADUTHURAI vs. CIT, EXMETIONS,, CHENNAI

In the result, both the appeals filed by the assessee are allowed\nfor statistical purposes

1)(ac)(iii) of the Income-tax Act, 1961 (hereinafter\n\"the Act. The Ld. CIT(E) has rejected the application concluding that\nthe Trust is actually engaged in running a private Hindi tuition center\nwithout approval from any competent authority and is operating in a\ncommercial manner with a profit motive. The Ld. CIT(E) also noted\nthat

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

68,121/- which are not income of the assessee and which can be utilsied only for the purpose for which it was granted and therefore they erred in bringing to tax the sum of ₹5,04,44,238/- 1.2 They failed to appreciate that the above being ‘’tied up grants’ are not part and parcel of its income from deductions

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

68,121/- which are not income of the assessee and which can be utilsied only for the purpose for which it was granted and therefore they erred in bringing to tax the sum of ₹5,04,44,238/- 1.2 They failed to appreciate that the above being ‘’tied up grants’ are not part and parcel of its income from deductions