'Manitha Kadhal Alla' is an imaginary story of director Akni. He himself has played the lead role in the movie.

Hero Akni acts as a messenger of God and his work is to make the children happy. He also wishes to make the elders happy. In this situation heroine Tarushi's parents die in an accident. Her relatives plan to acquire her assets and her uncle who is a goon plans to marry her and acquire her properties.

Akni comes to the earth and tries to make Tarushi happy without informing the God Nassar. On knowing this Nassar curses Akni to live as a human being. When he apologizes to god for forgiveness He sends him to the earth to keep the heroine happy. Akni struggles without knowing the habits and the lifestyle of the humans but he stays with Tarushi and makes her happy.

At one stage the heroine starts loving him. When her uncle comes to know this he kills Akni. What happens after this is narrated in the rest of the storyline.

Director Akni has tried to narrate the story in a comical way but fails to impress. He has done a decent job as an actor and a director.

Heroine Tarushi looks beautiful and bright. Nassar's experienced acting adds strength to the movie. Manobala's comedy track is not very effective.

Songs are okay in Shameer's music. The camera work of Barathirajan is average.