ITAT Visakhapatnam Bench

VISAKHA MATSYAKARULA KALANJIA SAMAKYA,VISAKHAPATNAM vs INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI OMKARESHWAR CHIDARA, HON’BLE (Accountant Member)

THE NARSAPUR BRAHMANA SAMAKHYA,NARSAPUR vs INCOME TAX OFFICER, WARD-1, PALKOL

the Ld.CIT(A). The reasons given for delayed filing of appeal before the Ld.CIT(A) are as follows : (a) The appellant contact details like, user ID, password and e- mail ID etc. were under the control of the earlier consultant and he did not respond in time. (b) There is a part time employee, who is looking after the accounts of the society and he does not know the complicated income tax appeal issues. (c) There is no malafide intention or deliberate lapse on the part of the appellant. In v

VENKATANARAYANA PEETHA,GUNTUR vs INCOME TAX OFFICER, WARD-1, TENALI

the AO, an addition of Rs.12.51 lakhs was made u/s 69A of the Act. While concluding the assessment, the Ld.AO has mentioned that the assessee opened an account in the Corporation Bank, Brundavan Gardens, Guntur only during demonetisation period, which clearly exhibits and deemed that the assessee has accommodated others money to deposit in his bank account in the guise of sources emanated out of agricultural savings of him. It was also mentioned that the vague explanation given with regard

DREDGING CORPORATION OF INDIA LIMITED,VISAKHAPATNAM vs ACIT, CIRCLE-3(1), VISAKHAPATNAM

the CIT(A), Visakhapatnam on the following grounds : (i) Sale of scrap amounting to Rs.3,49,99,784/- (ii) Sale of empties amounting to Rs.8,65,345/- (iii) Sale of waste oil amounting to Rs.17,03,358/- (iv) Recovery towards leased quarter amounting to Rs.3,30,665/- (v) Exchange differences amounting to Rs.58,96,009/- (vi) Condemned machinery scrapped sale amounting to Rs.2,69,23,862/- (vii) Staff car recoveries amounting to Rs.61,560/- (viii) Sale of tender documents amounting to Rs.2,94,250

ASSISTANT COMMISSIONER OF INCOMETAX, KAKINADA vs SUDHA AGRO OIL AND CHEMICAL INDUSTRIES LIMITED, G.RAGAMPETA

VENKATA RAO POGARTHI,NARSARAOPET vs NEAC (CIT APPEALS), DELHI

ITAT with a delay of 55 days. During the hearing proceedings before

MANOHARMAL,VIJAYAWADA vs ITO, WARD-2(1), VIJAYAWADA

SHRI RAVISH SOOD, HON'BLE (Judicial Member)

KUNKULAGUNTA MALLIKARJUNA RAO,VIJAYAWADA vs INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA

BODA RAMASATYANARAYANA,DRAKSHARAMAM vs INCOME TAX OFFICER, KAKINADA

SHRI RAVISH SOOD, HON'BLE (Judicial Member)

VATADI KRISHNARAO,PALAKOLE vs ITO, WARD - 1,, PALAKOLE

SHRI RAVISH SOOD, HON'BLE (Judicial Member)

INCOME TAX OFFICER, WARD-1, GUDIWADA vs CHAGANTIPADU PRIMARY AGRICULTURAL CO-OPERATIVE CREDIT SOCIETY LIMITED NOH957, CHAGANTIPADU VILLAGE,

AVINASH GUPTAS GODAVARTHI,HYDERABAD vs INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

SHRI VIJAY PAL RAO, HON'BLE VICE PRESIDENT SHRI OMKARESHWAR CHIDARA, HON'BLE (Accountant Member)

NELLORE PINAKINI LIONS TRUST,NELLORE vs ITO, EXEMPTIONS WARD, GUNTUR

SHRI VIJAY PAL RAO (Vice President)

THE OFFICERS RECREATION CLUB,GUNTUR vs INCOME TAX OFFICER, WARD-1, BAPATLA

TEAM COLOURS FOUNDATION,VADLAMURU vs ITO, EXEMPTION WARD, RAJAHMUNDRY

Ld.CIT(A) and this First Appellate Authority confirmed the addition by stating that the Trust doesn't have Registration u/s 12AB and hence all the donations were taxable as corpus donations. For coming to this conclusion, the Ld.CIT(A) quoted several decisions in his appeal order including a Supreme Court decision of UP Forest Corporation Vs. CIT, 297 ITR 1 (SC). 5. The appellant Trust filed an appeal before ITAT with the grounds of appeal mentioned in para 2 of this order. Apart from argui

NALLURU CONSTRUCTIONS,VIJAYAWADA vs INCOME TAX OFFICER, CIRCLE-1(1), VIJAYAWADA

SHRI VIJAY PAL RAO (Vice President), SHRI OMKARESHWAR CHIDARA (Accountant Member)

MEKA VIRAJ GOPAL APPARAO,NUZVID vs THE INCOME TAX OFFICER, WARD -3(1), VIJAYAWADA

SHRI VIJAY PAL RAO (Vice President), SHRI OMKARESHWAR CHIDARA (Accountant Member)

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs INCOME TAX OFFICER, WARD-1, TENALI

SHRI VIJAY PAL RAO (Vice President)

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs INCOME TAX OFFICER, WARD-1, TENALI

SHRI VIJAY PAL RAO (Vice President)

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs INCOME TAX OFFICER, WARD-1, TENALI

SHRI VIJAY PAL RAO (Vice President), SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.495 to 498/VIZ./2025 Assessment Years 2018-2019 & 2019-2020 | Gajullanka Primary Agriculture Co-Op Society, Avulavaripalem, Kolluru Mandal, Guntur District – 522 324. PAN BGAPM1891G (Appellant) | vs. | The Income Tax Officer, Ward-1, TENALI. PIN – 522 201. State of Andhra Pradesh (Respondent) | | :-------------------------------------------------------------------------------------------------