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आयकर अपील(cid:547)य अ(cid:876)धकरण, ‘ए’ Ûयायपीठ, चÛे नई

IN THE INCOME TAX APPELLATE TRIBUNAL

‘A’ BENCH, CHENNAI

(cid:302)ी जॉज (cid:91) जॉज (cid:91) के, उपाÚय¢ एवं (cid:302)ी एस.आर.रघुनाथा, लेखा सदèय के सम¢

BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND

SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER

आयकर अपील सं./ITA Nos.: 1492, 1493 & 1494/CHNY/2025

िनधा(cid:6981)रण वष(cid:6981)/Assessment Years: 2016-17, 2017-18 & 2018-19

M/s. United Educational The DCIT(Exemption),

Foundation, Vs. Chennai Circle,

MAC/ICH Building, VCH Campus, Chennai

T.T.T.I Post,

Adyar S.O,

Chennai – 600 113.

PAN: AAATU 3411D

(अपीलाथ(cid:7278)/Appellant) ((cid:7079)(cid:7004)यथ(cid:7278)/Respondent)

अपीलाथ(cid:7278) क(cid:7409) ओर से/Appellant by : Shri R. Vijayaraghavan, Advocate

(Through Virtual Mode)

(cid:7079)(cid:7004)यथ(cid:7278) क(cid:7409) ओर से/Respondent by : Dr. R. Mohan Reddy, CIT

सुनवाई क(cid:7409) तारीख/Date of Hearing : 29.01.2026

घोषणा क(cid:7409) तारीख/Date of Pronouncement : 30.01.2026

आदेश/ O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT:

These appeals filed by the assessee are directed against

three orders of Commissioner of Income Tax (Appeals), Chennai-20,

all dated 25.03.2026 passed under section 250 of the Income Tax

Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment

Years are 2016-17, 2017-18 & 2018-19.

:- 2 -: ITA Nos.1492 to 1494 /Chny/2025

2. Common issues are raised in these appeals. Hence, they were

heard together and are disposed off by this consolidated order. The

issue raised is whether the CIT(A) is justified in upholding the denial

of exemption u/s.11 of the Act for the relevant assessment years.

3. Brief facts of the case are as follows: The assessee is a

charitable trust registered u/s.12A of the Act. For the assessment

years 2016-17 to 2018-19, assessee trust has received donations

from various individuals. It is claimed by the assessee that at the

time of making donations, each of the donor furnished a certificate

stating that the contribution was a voluntary donation made to the

assessee. It was also stated that assessee had applied these

donations to charitable purpose including donations to other

charitable trust which are duly registered u/s.12A of the Act.

4. For the earlier assessment years 2011-12 to 2014-15, assessee

trust had received similar donations from various individuals. It is

submitted that all of these donors have certified that their

contributions were voluntary in nature. It is stated that for the

assessment years 2011-12 to 2014-15, the AO examined few of the

donors and based on the statement alleged to have been made by

few of the donors that donations were connected with obtaining

:- 3 -: ITA Nos.1492 to 1494 /Chny/2025

admission in Sri Venkateswara College of Engineering, the AO

extrapolated such statement to all donors and treated the entire

donations as capitation fees. Accordingly, the claim of exemption

u/s.11 of the Act was denied and same was brought to tax. On

appeal for assessment years 2011-12 to 2014-15, the Tribunal held

that it is not proved that donations were made for the purpose of

obtaining admission in Sri Venkateswara College of Engineering and

accordingly, deleted the additions. On further appeal, the Hon’ble

High Court of Madras reversed the Tribunal order and held that

donations were in the nature of capitation fees thereby restored the

order of the AO. Aggrieved by the judgment of Hon’ble Madras High

Court, assessee trust filed SLP before the Hon’ble Apex Court. The

Hon’ble Supreme Court admitted the SLP vide SLP No.22024-

22026/2022 and stayed the operation of the Hon’ble Madras High

Court judgment for the assessment years 2011-12 to 2014-15. The

copy of judgment of the Hon’ble Supreme Court is placed on record.

5. For the present assessment years in appeals namely 2016-17 to

2018-19, the AO called for the details of donors. It is stated before

the Tribunal that due to constraint of manpower, assessee trust was

unable to furnish the complete details within the initially prescribed

time period. However