Search: charitable trust

DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD

In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed

ITA 1211/HYD/2025[2016-17]Status: DisposedITAT Hyderabad19 Dec 2025AY 2016-17

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 11Section 124(3)Section 139Section 148

trust or institution registered under Section 12A of the Income-tax Act, 1961 and is eligible for claiming exemption under Section 11 of the Income-tax Act. The assessee further submitted that, although it has not furnished its return of income on or before the due date provided under Section 139(1) of the Act, but has filed its return

NNF - STATE CHAPTER,HYDERABAD vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 2199/HYD/2018[2014-15]Status: DisposedITAT Hyderabad17 Sept 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Hearing)

For Appellant: Shri M.V. Anil KumarFor Respondent: Shri P. Soma Sekhar Reddy, DR

Section 12ASection 2(15)Section 80G

127 Taxman 90/[2002] 258 ITR 548 (Raj.), the ITAT held that the assessee society is eligible for the benefit of registration under Section 12A of the Act. 4. In Ahmedabad Rana Caste Association's case (supra), the Supreme Court while dealing with the issue as to whether an object of the public trust beneficial to a section

NNF - STATE CHAPTER,HYDERABAD vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 2200/HYD/2018[2014-15]Status: DisposedITAT Hyderabad17 Sept 2020AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Hearing)

For Appellant: Shri M.V. Anil KumarFor Respondent: Shri P. Soma Sekhar Reddy, DR

Section 12ASection 2(15)Section 80G

127 Taxman 90/[2002] 258 ITR 548 (Raj.), the ITAT held that the assessee society is eligible for the benefit of registration under Section 12A of the Act. 4. In Ahmedabad Rana Caste Association's case (supra), the Supreme Court while dealing with the issue as to whether an object of the public trust beneficial to a section

TRENDSET SUMANJALI WELFARE ASSOCIATION,HYDERABAD vs. CIT (EXEMPTION) , HYDERABAD

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 935/HYD/2025[-]Status: DisposedITAT Hyderabad19 Nov 2025

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.935/Hyd/2025 [U/Sec.12Ab Of The Income Tax Act, 1961] Trendset Sumanjali The Commissioner Of Welfare Association, Income Tax (Exemptions), Vs. Hyderabad – 500 034. Hyderabad – 500 004. Telangana. Pan Aaiat3303J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Pavan Kumar Beerla, Cit-Dr

For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: Sri Pavan Kumar Beerla, CIT-DR

Section 12A

127 of I.T. Rules, 1962. Once, the Order was not served on the assessee through any of the modes as provided under the Act as well as Rules, then, it is a clear case of lack of knowledge of the impugned order till the Chartered Accountant of the Assessee noticed it from the ITBA Portal while filing the return

KARSHAK VIDYA PARISHAD ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

ITA 320/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 10Section 12A

charitable nature and education purpose of an institution is reflected through its books of accounts. If the books of accounts are not properly maintained and there are financial transactions outside the books of accounts then the statement that the society's activities are being carried out as per the objects remains only on paper. Non- maintenance of books in itself

AURORA EDUCATIONAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

ITA 318/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 10Section 12A

charitable nature and education purpose of an institution is reflected through its books of accounts. If the books of accounts are not properly maintained and there are financial transactions outside the books of accounts then the statement that the society's activities are being carried out as per the objects remains only on paper. Non- maintenance of books in itself

CHURCH EDUCATINAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

ITA 319/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 10Section 12A

charitable nature and education purpose of an institution is reflected through its books of accounts. If the books of accounts are not properly maintained and there are financial transactions outside the books of accounts then the statement that the society's activities are being carried out as per the objects remains only on paper. Non- maintenance of books in itself

TARAKARAMA EDUCATIONAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

ITA 321/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 10Section 12A

charitable nature and education purpose of an institution is reflected through its books of accounts. If the books of accounts are not properly maintained and there are financial transactions outside the books of accounts then the statement that the society's activities are being carried out as per the objects remains only on paper. Non- maintenance of books in itself

SAHAYATHA, PROHIBITION & EXCISE DEPARTMENT, TELANGANA STATE EMPLOYEES THRIFT AND BENEVOLENT MUTUAL ASSOCIATION, HYDERABADRUST, HYDERABAD,HYDERABAD vs. CIT, EXEMPTIONS, HYDERABAD, HYDERABAD

Appeals are partly allowed for statistical purposes in above terms

ITA 712/HYD/2017[0]Status: DisposedITAT Hyderabad25 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahus.

For Appellant: Shri Y.V. Bhanu NarayanaFor Respondent: Shri Sibendu Moharana

Section 01Section 12ASection 2(15)

Trust, Vijayawada. PAN – AACTA 1829M Assessee by: Shri Y.V. Bhanu Narayana Revenue by: Shri Sibendu Moharana Date of hearing: 04/02/2021 Date of pronouncement: 25/02/2021 O R D E R PER BENCH: The instant batch of four appeals pertains to as many assessees mentioned in the cause title. Relevant details of these cases are as follows: :- 2 -: ITA No. 1131/H/17

SAHAYATHA PROHIBITION & EXCISE DEPARTMENT, ANDHRA PRADESH STATE EMPLOYEES THRIFT AND BENEVOLENT MUTUAL ASSOCIATION,VIJAYAWADA vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS,, HYDERABAD

Appeals are partly allowed for statistical purposes in above terms

ITA 1131/HYD/2017[NA]Status: DisposedITAT Hyderabad25 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahus.

For Appellant: Shri Y.V. Bhanu NarayanaFor Respondent: Shri Sibendu Moharana

Section 01Section 12ASection 2(15)

Trust, Vijayawada. PAN – AACTA 1829M Assessee by: Shri Y.V. Bhanu Narayana Revenue by: Shri Sibendu Moharana Date of hearing: 04/02/2021 Date of pronouncement: 25/02/2021 O R D E R PER BENCH: The instant batch of four appeals pertains to as many assessees mentioned in the cause title. Relevant details of these cases are as follows: :- 2 -: ITA No. 1131/H/17

AROGYA SAHAYATHA, PROHIBITION & EXCISE DEPARTMENT, TELANGANA STATE EMPLOYEES HEALTH AND MEDICAL WELFARE TRUST, ,HYDERABAD vs. CIT, EXEMPTIONS, HYDERABAD, HYDERABAD

Appeals are partly allowed for statistical purposes in above terms

ITA 711/HYD/2017[00]Status: DisposedITAT Hyderabad25 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahus.

For Appellant: Shri Y.V. Bhanu NarayanaFor Respondent: Shri Sibendu Moharana

Section 01Section 12ASection 2(15)

Trust, Vijayawada. PAN – AACTA 1829M Assessee by: Shri Y.V. Bhanu Narayana Revenue by: Shri Sibendu Moharana Date of hearing: 04/02/2021 Date of pronouncement: 25/02/2021 O R D E R PER BENCH: The instant batch of four appeals pertains to as many assessees mentioned in the cause title. Relevant details of these cases are as follows: :- 2 -: ITA No. 1131/H/17