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INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)
ABY T. VARKEY, Judicial Member, PADMAVATHY. S, Accountant Member
Sir CV Raman Educational & Charitable Trust – Appellant
Versus
CIT (Exemptions) – Respondent
| Table of Content |
|---|
| 1. trust history and cit(e) rejection grounds. (Para 2 , 3) |
| 2. rival contentions on genuineness and delays. (Para 4 , 5 , 6) |
| 3. s.12ab provisions; activities include proposed. (Para 7 , 8 , 9) |
| 4. charitable objects valid; steps undertaken. (Para 10 , 11 , 12) |
| 5. assets and loans genuine; precedents support. (Para 13 , 14 , 15) |
| 6. orders quashed; registrations directed. (Para 16 , 17 , 18 , 19) |
आदशे/ORDER
PER ABY T. VARKEY, JM:
The present appeals filed are challenging the orders dated 22.09.2025 passed by the learned Commissioner of Income-tax (Exemptions), Chennai [in short ‘CIT(E)’] rejecting the applications seeking approval for registration u/s 12AB and 80G of the Act.
2. Briefly stated, the facts of the case are that, the assessee is a public charitable trust formed on 12.04.2006 evidenced by a registered trust deed bearing registration no. 34 of 2006. The objects of the trust deed include educational activities including running, maintaining and assisting any educational or medical institution including granting scholarships and assisting the poor and needy for medical treatments as well as relief to the poor. It is observed that, in pursuance of its objects, the asses
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