BARRI NAGESWARARAO AND PALEPU RAGHAVENDRARAO MEMORIAL CHARITABLE TRUST, TURANGI,TURANGI vs. THE INCOME TAX OFFICER, WARD-1, KAKINADA

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ITA 295/VIZ/2025Status: DisposedITAT Visakhapatnam08 August 20256 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the impugned order was non-speaking and violated the principles of natural justice. It lacked specific findings to substantiate the rejection of the trust's application.

What were the facts?

The assessee trust applied for permanent registration under Section 12AB of the Income-tax Act after receiving provisional registration. The Commissioner of Income-Tax (Exemption) rejected the application without specifying the reasons or providing a reasoned order.

What were the issues?

Whether the rejection of the application for permanent registration under Section 12AB was based on a non-speaking order and violated principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Visakhapatnam Bench

For Respondent: Shri D.L. Narasimha Rao, Shri Badicala Yadagiri
Pronounced: 08.08.2025

आदेशकी प्रतततिति अग्रेतषत/ Copy of the order forwarded to:-

1. 1. तिर्ााररती/The Assessee Barri Nageswararao and Palepu Raghavendrarao : Memorial Charitable Trust, Turangi, D.No.4-191, Near Ramalayam, Ravindra Nagar, Turangi, East Godavari, East Godavari District – 533016, Andhra Pradesh. 2. राजस्व/ The Revenue : The Income Tax Officer, Ward-1, Kakinada.

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