REPAKAVARI CHOULTRY,PALAKOL vs. INCOME TAX OFFICER (EXEMPTION WARD), RAJAHMUNDRY

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ITA 318/VIZ/2025Status: DisposedITAT Visakhapatnam08 August 2025Bench: us by raising following grounds of appeal:5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Income Tax Appellate Tribunal found that the Ld. CIT(E)'s rejection order was a non-speaking order as it did not specify which activities were non-compliant. Therefore, the Tribunal set aside the rejection order and remanded the matter back to the Ld. CIT(E) for fresh consideration after providing another opportunity of being heard to the assessee.

What were the facts?

The assessee applied for registration under Section 12AB of the Income Tax Act, 1961. The Ld. CIT(E) rejected the application, observing that the assessee's activities were not commensurate with the objectives of its registered deed/MoA/AoA.

What were the issues?

Whether the Ld. CIT(E) was justified in rejecting the application for registration under Section 12AB based on non-commensurate activities through a non-speaking order.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(AC)(iii),Section 12AB(1)(b)(ii)(B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

For Appellant: Shri Badicala Yadagiri

आदेशकी�ितिलिपअ�ेिषत/ Copy of the order forwarded to:- 1. िनधा�रती/The Assessee : Repakavari Choultry, Main Road, Palakol, West Godavari District, Andhra Pradesh – 533005. 2. राज�/ The Revenue : Income Tax Officer (Exemption Ward), Aayakar Bhavan, Kambala Cheruvu, Veerabhadrapuram, Rajahmundry, Andhra Pradesh, 533105. 3. The Principal Commissioner of Income Tax, िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण /DR,ITAT, Visakhapatnam. 4. The Commissioner of Income Tax 5. 6. गाड�फ़ाईल / Guard file

आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam.

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