ANDHRA PRADESH CORPORATION FOR OUTSOURCED SERVICES,VIJAYWADA vs. ASSISTANT/DEPUTY CIT, EXEMPTIONS WARD, VIJAYAWADA

ITA 410/VIZ/2026Status: DisposedITAT Visakhapatnam09 September 2026AY 2026-2717 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee is not a commercial entity and the 1% fee charged is for establishment and maintenance, backed by government orders, and does not burden the beneficiaries. Therefore, the CIT(E) erred in rejecting the renewal and cancelling the registration.

What were the facts?

The assessee, a non-profit company established by the Government of Andhra Pradesh, applied for renewal of its registration under Section 12A. The CIT(E) rejected the renewal and cancelled the existing registration, holding the assessee to be a commercial entity due to charging a 1% fee for services.

What were the issues?

Whether the assessee's activities are charitable in nature or commercial, and if the CIT(E) was justified in cancelling the registration.

Which sections of the Income-tax Act were involved?

Section 12A,Section 2(15),Section 11,Section 12AB(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Pronounced: 09.09.2026

PER MANJUNATHA G., ACCOUNTANT MEMBER :

This appeal is filed by the Assesseeagainst the order of the Commissioner of Income Tax (Exemptions) [“Ld.CIT(E)”], Hyderabad vide DIN & Notice No.ITBA/EXM/F/EXM45/2025-26/1088011683(1) dated 27.03.2026. 1 Andhra Pradesh Corporation for Outsourced Services

2.

The brief facts of the case are that the assessee, Andhra Pradesh Corporation for Outsourced Services is a c

The order continues below.

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