M/S. GEDEE MEDICAL FOUNDATION,COIMBATORE vs. CIT, EXEMPTION,, CHENNAI

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:521/Chny/2025 M/S. Gedee Medical Foundation, The Commissioner Of Income Tax 1, Chettipalayam Road, Vs. (Exemption), Podanur, Chennai – 600 034. Coimbatore – 641 023. [Pan: Aabtg-5427-A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Ms. E. Pavuna Sundari, C.I.T.

section 80G(5) of the Act. During the proceedings the assessee was asked to furnish certain details in respect of the objects of the trust along with the activities carried out by the assessee in the previous financial years. The assessee submitted that the main object of the trust is “medical relief”, promotion of health care for the general

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

80G proceedings Centre for Urbanisation Building and Environment :- 3 -: C Basic documents Tamil Nadu Government Notification G.O.MS.NO.79, dated 30-03- 4 23 28 2017 sanctioning the constitution of CUBE 5 Memorandum of Association and Rules and Regulation of CUBE 29 47 Letters from various Government Bodies sanctioning the grant of 6 48 52 Rs.10,00,00,000 Order

DEPUTY COMMISSIONER OF INCOME-TAX, MADURAI vs. STANDARD FIREWORKS PRIVATE LIMITED, SIVAKASI, TAMILNADU

In the result, appeals filed by the Revenue and Cross-Objections\nfiled by the assessee are dismissed

sections": [ "68", "143(3)", "153A", "148", "147", "132", "143(2)", "142(1)", "12AA", "80G", "46A" ], "issues": "Whether the amounts

NILAA CHARITABLE TRUST,VILLUPURAM vs. ITO, EXEMPTIONS WARD-1, CHENNAI

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

Bench: SHRI GEORGE GEORGE K (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)

80G, is anonymous in terms of Section 115BBC(3) r.w.s 13(7) of the Act. Sub section 13(7) read as under: “(7) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof, any anonymous donation referred

ACIT CENTRAL CIRCLE 3(1), CHENNAI vs. SHIV SAHAI & SONS (INDIA) LTD., CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

80G donations, disallowance for personal usage of cars, disallowance u/s.40A(3) of the Act, addition for want of confirmation from loan creditors, disallowance for unpaid liabilities u/s.43B of the Act, disallowance for interest on TDS/Service Tax, disallowance of salary, addition for unexplained investments in properties for various years and addition for low drawings. In the hands of the assessee

SAHAI & SONS (I) LTD.,CHENNAI vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

80G donations, disallowance for personal usage of cars, disallowance u/s.40A(3) of the Act, addition for want of confirmation from loan creditors, disallowance for unpaid liabilities u/s.43B of the Act, disallowance for interest on TDS/Service Tax, disallowance of salary, addition for unexplained investments in properties for various years and addition for low drawings. In the hands of the assessee

NARESH PRASAD AGARWAL,CHENNAI vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

80G donations, disallowance for personal usage of cars, disallowance u/s.40A(3) of the Act, addition for want of confirmation from loan creditors, disallowance for unpaid liabilities u/s.43B of the Act, disallowance for interest on TDS/Service Tax, disallowance of salary, addition for unexplained investments in properties for various years and addition for low drawings. In the hands of the assessee

ACIT, CHENNAI vs. NARESH PRASAD AGARWAL, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

80G donations, disallowance for personal usage of cars, disallowance u/s.40A(3) of the Act, addition for want of confirmation from loan creditors, disallowance for unpaid liabilities u/s.43B of the Act, disallowance for interest on TDS/Service Tax, disallowance of salary, addition for unexplained investments in properties for various years and addition for low drawings. In the hands of the assessee

LATE SHRI DASARI NARAYANA RAO REP BY L/H SHRI DASARI ARUN KUMAR,HYDERABAD vs. ITO (OSD) NON CORPORATE CIRCLE 20, CHENNAI

In the result, the assessee’s appeal in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.2377 & 2378/Chny/2018 "नधा"रण वष" /Assessment Years :2005-06 & 2011-12

Section 80G of the Act and also deduction in respect of remission of liability with regard to one Shri V. Venkatarao. This Tribunal is of the considered opinion that making mere claim by furnishing all particulars to the Assessing Officer cannot be construed to be concealment of income or furnishing inaccurate particulars of income. As held by Apex Court

LATE SHRI DASARI NARAYANA RAO REP BY L/H SHRI DASARI ARUN KUMAR,HYDERABAD vs. ITO (OSD) NON CORPORATE CIRCLE 20, CHENNAI

In the result, the assessee’s appeal in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.2377 & 2378/Chny/2018 "नधा"रण वष" /Assessment Years :2005-06 & 2011-12

Section 80G of the Act and also deduction in respect of remission of liability with regard to one Shri V. Venkatarao. This Tribunal is of the considered opinion that making mere claim by furnishing all particulars to the Assessing Officer cannot be construed to be concealment of income or furnishing inaccurate particulars of income. As held by Apex Court

INVESTOR FINANCIAL EDUCATION ACADEMY,CHENNAI vs. ITO (EXEMPTION) - 4, CHENNAI

In the result, the appeal filed by the assessee is allowed and the substantial questions of law framed for consideration, are answered in favour of the assessee

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.3006 & 3007/Chny/2018 िनधा"रण वष"/Assessment Years: 2018-19 M/S. Investor Financial Education Vs. The Income Tax Officer Academy, 5A, 5Th Floor, Kences Tower, (Exemption) - 4, No. 1, Ramakrishnan Street, T. Nagar, Chennai 600 034. Chennai 600 017. [Pan:Aacci5911R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 08.02.2022 घोषणा की तारीख /Date Of Pronouncement : 12.04.2022 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. Commissioner Of Income Tax (Exemptions), Chennai Both Dated 28.09.2018 Passed Under Section 80G(5)(Vi) As Well As 12Aa Of The Income Tax Act, 1961 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Originally Filed The Application In Form No. 10A For Registration Under Section 12Aa Of The 2

80G(5)(vi) as well as 12AA of the Income Tax Act, 1961 relevant to the assessment year 2018-19. 2. Brief facts of the case are that the assessee originally filed the application in Form No. 10A for registration under section 12AA of the 2 I.T.A. Nos. 3006 & 3007/Chny/18 Act on 02.03.2017. The ld. CIT(E), vide

INVESTOR FINANCIAL EDUCATION ACADEMY,CHENNAI vs. ITO (EXEMPTION) - 4, CHENNAI

In the result, the appeal filed by the assessee is allowed and the substantial questions of law framed for consideration, are answered in favour of the assessee

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.3006 & 3007/Chny/2018 िनधा"रण वष"/Assessment Years: 2018-19 M/S. Investor Financial Education Vs. The Income Tax Officer Academy, 5A, 5Th Floor, Kences Tower, (Exemption) - 4, No. 1, Ramakrishnan Street, T. Nagar, Chennai 600 034. Chennai 600 017. [Pan:Aacci5911R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 08.02.2022 घोषणा की तारीख /Date Of Pronouncement : 12.04.2022 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. Commissioner Of Income Tax (Exemptions), Chennai Both Dated 28.09.2018 Passed Under Section 80G(5)(Vi) As Well As 12Aa Of The Income Tax Act, 1961 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Originally Filed The Application In Form No. 10A For Registration Under Section 12Aa Of The 2

80G(5)(vi) as well as 12AA of the Income Tax Act, 1961 relevant to the assessment year 2018-19. 2. Brief facts of the case are that the assessee originally filed the application in Form No. 10A for registration under section 12AA of the 2 I.T.A. Nos. 3006 & 3007/Chny/18 Act on 02.03.2017. The ld. CIT(E), vide

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

68,975/- to various teachers shown under\nthe head honorarium out of total receipts of Rs.8,10,153/- . The Ld AR\nhas submitted that the Ld. CIT(E) has not gone through the accounts\nand activities of the trust and requested one more opportunity be\ngranted to prove its case.\n4. On the other hand, the Ld. Departmental Representative

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

68,975/- to various teachers shown under\nthe head honorarium out of total receipts of Rs.8,10,153/- . The Ld AR\nhas submitted that the Ld. CIT(E) has not gone through the accounts\nand activities of the trust and requested one more opportunity be\ngranted to prove its case.\n4. On the other hand, the Ld. Departmental Representative

SHRIRAM FINANCE LIMITED,CHENNAI vs. PCIT, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1640/Chny/2024 िनधा9रण वष9 /Assessment Year: 2018-19 Shriram Finance Ltd., The Principal Commissioner Of (Formerly Known As Shriram Vs. Income Tax-3, Transport Finance Company Ltd.,) Chennai. Sri Towers, Plot No.14A, South Phase, Industrial Estate, Guindy,Chennai-600 032. [Pan: Aaacs 7018R]

section 80G to the file of A.O with a direction to disallow the claim of deduction u/s. 80G of the Act relating to the CSR expenditure . 3. The assessee-company has filed its return of income on 04.10.2018 declaring total income of Rs.26,21,68

ACIT, CHENNAI vs. M/S. STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section

M/S. STERLITE INDUSTRIES (INDIA) LTD.,MADURAI vs. ADDITIONAL CIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section

ACIT, CHENNAI vs. M/S. STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section

M/S STERLITE INDUSTRIES (INDIA) LTD.,TUTICORIN vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

80G of the Act. The Assessing Officer restricted the claim to the extent of `1,73,250/- since the donation made to Rajiv Gandhi Relief and National Welfare Trust was eligible for deduction only for 50% as against 100% claimed by the assessee. However, the CIT(Appeals) allowed the claim of the assessee under Section