ITAT Visakhapatnam Bench

KOSANAM RAMA RAO,GUNTUR vs THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

HATCHLAB RESEARCH CENTRE,VIJAYAWADA vs CIT (EXEMPTION), HYDERABAD

SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

KARNAM BRAHMANAYYA PARVATHI CHOUDARY CHARITABLE TRUST,PRAKSAM vs ITO, EXEMPTION WARD, GUNTUR

rejecting the registration applied for u/s 12AB of the IT Act;

BARIGALA SAROJA,GUNTUR vs INCOME TAX OFFICER, WARD-2(1), GUNTUR

the Tribunal. In respect of the belated filing of the appeal, the assessee filed a petition seeking condonation of delay along with an affidavit dated 24/01/2025 and explained the reasons for such delay. For the sake of immediate reference, the contents of the said affidavit are extracted herein below: "1.......

DCIT, CIRCLE 3(1), VISAKHAPATNAM vs PEOPLE COMBINE AVENUES PRIVATE LIMITED, VISAKHAPATNAM

Shri Vijay Pal Rao (Vice President), Shri Balakrishnan S., Accountant Member आ.अपी. सं/ITA No.201/Viz/2025 & 202/Viz/2025 (निर्धारण वर्ष/Assessment Year: 2017-18 & 2018-19) | | | |---|---| | DCIT Circle-3(1) Visakhapatnam | Vs. People Combine Avenues Private Limited Visakhapatnam PAN: AABCV2255L | | (Appellant) | (Respondent) | | निर्धारिती द्वारा /Assessee by: | Shri Snehal Rajan Shukla & Ors (through Hybrid hearing) | | राजस्व द्वारा /Revenue by: | Dr.Satyasai Rath, CIT(DR) | | सुनवाई की

DCIT, CIRCLE 3(1), VISAKHAPATNAM vs PEOPLE COMBINE AVENUES PRIVATE LIMITED, VISAKHAPATNAM

Shri Vijay Pal Rao (Vice President), Shri Balakrishnan S., Accountant Member आ.अपी. सं/ITA No.201/Viz/2025 & 202/Viz/2025 (निर्धारण वर्ष/Assessment Year: 2017-18 & 2018-19) | DCIT Circle-3(1) Visakhapatnam | Vs. People Combine Avenues Private Limited Visakhapatnam PAN: AABCV2255L | | :------------------------------ | :------------------------------------------------------------------------------------------------------------------------- | | (Appellant) | (Respondent) | | निर्धारिती द्वार

THE ABILITY PEOPLE,VISAKHAPATNAM vs INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

VAKA GHANTA NAGESWARARAO,GUNTUR vs INCOME TAX OFFICER, WARD - 1, TENALI

SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

RAMAIAH CHEEKATI,KADAPA vs DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, GUNTUR

SANJUKTA VARANASI,VISAKHAPATNAM vs INCOME TAX OFFICER, WARD-1(3), VISAKHAPATNAM

SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

CHANDRA BOSU BABU RAMESH YANGALA,GUDIVADA vs INCOME TAX OFFICER, WARD-1, GUDIVADA

SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

BRITG FOUNDATION,VIZIANAGARAM vs COMMISSIONER OF INCOME-TAX (EXEMPTIONS), HYDERABAD

the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld. AR drew our attention to the affidavit filed by the assessee along with a petition seeking for condonation of delay and read out the contents of the petition which is as under: -

DWARAMPUDI KRSS SUBBIREDDY L/R OF DWARAMPUDI RAMAKRISHNA REDDY,EAST GODAVARI DIST vs INCOME TAX OFFICER, WARD-2, KAKINADA

THE GUNDUGOLANU LARGE SIZE COOPERATIVE SOCIETY LIMITED ,GUNDUGOLANU vs NFAC, DELHI

SREERAM BHAGAWATHI AYYAPPA SEVA TRUST,KAKINADA vs INCOME TAX OFFICER, KAKINADA

rejection.”

SREERAM BHAGAWATHI AYYAPPA SEVA TRUST,KAKINADA vs INCOME TAX OFFICER, KAKINADA

rejection.”

ASR EDUCATIONAL SOCIETY,TANUKU vs INCOME TAX OFFICER, EXEMPTIONS, RAJAHMUNDRY

SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

MURALI MOHAN REDDY BONTHU,VIJAYAWADA vs INCOME-TAX OFFICER, WARD-3(1), VIJAYAWADA

Ld. CIT(A). Assessee also challenged the reopening of the assessment under Section 148 of the Act before Ld. CIT(A). On perusal of the submissions made by the assessee, Ld. CIT(A) considering non-response from the Ld. AO calling for remand report, proceeded to decide on the basis of material available on record while dismissing the appeal of the assessee.

ANDHARA UNIVERSITY ALUMNI ASSOCIATION,VISAKHAPATNAM vs INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

ANDHARA UNIVERSITY ALUMNI ASSOCIATION ,VISAKHAPATNAM vs INCOME ATX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)