Kumar Memorial Educational Trust vs Income Tax Officer, Exemption Ward, Trichy
Case No: ITA No.1891/Chny/2025
Court: Income Tax Appellate Tribunal ‘C’ Bench: Chennai
Date: 1/8/2026
Parties Involved
appellantKumar Memorial Educational Trust
respondentIncome Tax Officer, Exemption Ward, Trichy
Facts Summary
The appellant, Kumar Memorial Educational Trust, is a public charitable trust formed for the purpose of rendering education. It runs multiple educational institutions which are duly approved by the concerned Boards. The return of income for AY-2021-22 was filed on 31.03.2022 disclosing Nil income after claiming exemption u/s 10(23C)(iiiad) of the Income Tax Act, 1961. The return was processed by CPC vide intimation dated 08.12.2022 u/s 143(1) by disallowing the claim for exemption on the ground …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the clubbing of annual receipts of all the educational institutions run by the assessee trust should be done for the purpose of computing the aggregate annual receipts of Rs.1 Crore.
Precedents Relied Upon
3 precedents cited in this judgement.