DHATRI FOUNDATION, ,VISAKHAPATNAM vs. THE COMMISSIONER OF INCOME TAX(EXEMPTION), , HYDERABAD

In the result, appeal filed by the Assessee is allowed

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

Charitable Trust 294 AITR 86 (Guj), wherein it was held that a trust can either be for religious purposes or for charitable

LEADER PEOPLE SERVICE CHARITABLE TRUST,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.471/Viz/2025 (िनधा"रण वष"/Assessment Year: Na) Leader People Service Vs. The Income Tax Officer Charitable Trust, (Exemption Ward), Visakhapatnam. Visakhapatnam. Pan: Aabtl4868N (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Sri Badicala Yadagiri, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2025 घोषणा की तारीख/Date Of 29/10/2025 Pronouncement: O R D E R "ित रवीश सूद, जे.एम./Per Ravish Sood, J.M. The Present Appeal Filed By The Assessee Trust Is Directed Against The Order Passed By The Commissioner Of Income Tax (Exemptions) [Hereinafter Referred To As “Cit(Exemptions)”], Hyderabad, Dated 17.06.2025 Rejecting Its Application Filed In “Form No. 10Ab” For Regular Registration Under Section 80G(5) Of The Income-Tax Act, 1961 (For Short, “The Act”). The Assessee

Charitable Trust vs. ITO (Exemption Ward) Copy to: S.No Addresses 1 Leader People Service Charitable Trust, D.No. 58-14- 105/9

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

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

Charitable Trust, especially when the matter involves the registration of a charitable trust under the Act. We are afraid that

RAMYA CHARITABLE TRUST,KAKINADA vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

In the result, appeal of the assessee is partly allowed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.61/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Ramya Charitable Trust V. Ito (Exemption Ward) D.No. 9-11-130 Income Tax Office Elvinpeta, Kakinada – 533004 Aayakar Bhavan Andhra Pradesh Veerabhadrapuram Rajahmundry – 533105 [Pan: Aactr4315H] Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Charitable Trust आदेशकीप्रनतनलनपअग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/ The Assessee : Ramya Charitable Trust D.No. 9-11-130 Elvinpeta

LAKSHMI GNAPATHI TRUST,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeals of the assessee are dismissed as withdrawn in I

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.141/Viz/2023 & 142/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Sri Chandra Mouleswara Vs. Income Tax Officer Charitable Trust (Exemption Ward) D.No.48-11-5/2, Srinagar Visakhapatnam Akkayyapalem, Visakhapatnam [Pan : Aarts0985R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.143/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Sri Lakshmi Ganapthi Trust Income Tax Officer D.No.48-19-7 (Exemption Ward) Station Road Visakhapatnam Opp.Rtc Complex, Visakhapatnam [Pan : Aawts9332F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Dr.Satyasai Rath, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 13.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 15.09.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessees Against The Orders Of Commissioner Of Income Tax (Exemption) [Cit(E)], Hyderabad Dated 19.03.2023. Since The Grounds Filed By The Assessees Are With Regard To 2

Charitable Trust & Sri Lakshmi Ganapathi Trust, Visakhapatnam rejection of applications filed in Form No.10AB seeking registration u/s 12AB and 80G of the Income

CHANDRA MOULESWARA CHARITABLE TRUST,VISAKHAPATNAM vs. INCOME TAX OFFICER(EXEMPTION WARD), VISAKHAPATNAM

In the result, appeals of the assessee are dismissed as withdrawn in I

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.141/Viz/2023 & 142/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Sri Chandra Mouleswara Vs. Income Tax Officer Charitable Trust (Exemption Ward) D.No.48-11-5/2, Srinagar Visakhapatnam Akkayyapalem, Visakhapatnam [Pan : Aarts0985R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.143/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Sri Lakshmi Ganapthi Trust Income Tax Officer D.No.48-19-7 (Exemption Ward) Station Road Visakhapatnam Opp.Rtc Complex, Visakhapatnam [Pan : Aawts9332F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Dr.Satyasai Rath, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 13.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 15.09.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessees Against The Orders Of Commissioner Of Income Tax (Exemption) [Cit(E)], Hyderabad Dated 19.03.2023. Since The Grounds Filed By The Assessees Are With Regard To 2

Charitable Trust & Sri Lakshmi Ganapathi Trust, Visakhapatnam rejection of applications filed in Form No.10AB seeking registration u/s 12AB and 80G of the Income

CHANDRA MOULESWARA CHARITABLE TRUST,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeals of the assessee are dismissed as withdrawn in I

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.141/Viz/2023 & 142/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Sri Chandra Mouleswara Vs. Income Tax Officer Charitable Trust (Exemption Ward) D.No.48-11-5/2, Srinagar Visakhapatnam Akkayyapalem, Visakhapatnam [Pan : Aarts0985R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.143/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Sri Lakshmi Ganapthi Trust Income Tax Officer D.No.48-19-7 (Exemption Ward) Station Road Visakhapatnam Opp.Rtc Complex, Visakhapatnam [Pan : Aawts9332F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Dr.Satyasai Rath, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 13.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 15.09.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessees Against The Orders Of Commissioner Of Income Tax (Exemption) [Cit(E)], Hyderabad Dated 19.03.2023. Since The Grounds Filed By The Assessees Are With Regard To 2

Charitable Trust & Sri Lakshmi Ganapathi Trust, Visakhapatnam rejection of applications filed in Form No.10AB seeking registration u/s 12AB and 80G of the Income

VIJAYAM CHARITABLE TRUST,MANDAPETA vs. INCOME TAX OFFICER (EXEMPTIONS WARD), RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanआ.अपी.सं /Ita No.87/Viz/2025 (िनधा"रण वष"/Assessment Year: 2023-24) Vijayam Charitable Trust Vs. Income Tax Officer Mandapeta, East Godavari (Exemption Ward) Pan:Aadtv2273R Rajahmundry (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri G.V.N. Hari, Advocate राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 23/04/2025 घोषणा की तारीख/Pronouncement: 28/04/2025 आदेश/Order Per S. Balakrishnan, A.M This Appeal Filed By The Assessee Is Directed Against The Rejection Order By The Learned Cit (E)- Hyderabad (Hereinafter In Short “Ld Cit(E)” Vide Din & Notice No.Itba/Exm/F/Exm45/ 2024-25/1071164001(1) Dated 12.12.2024. 2. Briefly Stated Facts Of The Case Are, Assessee Has Filed An E-Application In Form No.10Ab Seeking Registration U/S 80G Of The I.T. Act, 1961 (In Short “Act”). Learned Cit (E) Issued Notice To The Assessee In Respect Of Proceedings U/S 80G(5)(Iii) Of The Act To Page 1 Of 4

Charitable Trust आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam “Division” Bench, Visakhapatnam Before Shri Vijay

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

In the result, the impugned order dated 13

Bench: rejection.”

charitable activities, and the Trust deed, which establish the trust’s charitable and religious nature. 4. The rejection order is mechanical

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

In the result, the impugned order dated 13

Bench: rejection.”

charitable activities, and the Trust deed, which establish the trust’s charitable and religious nature. 4. The rejection order is mechanical

NAGA SAMBASIVA CHARITABLE SERVICE TRUST,WEST GODAVARI DIST vs. INCOME TAX OFFICER (EXEMPTION WARD), RAJAHMUNDRY

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.109/Viz/2025 Naga Sambasiva Charitable Service Trust V. Income Tax Officer (Exemption Ward) #3-18, Unguturu Income Tax Office, Aayakar Bhavan West Godavari District – 534411 Kambala Cheruvu, Veerabhadrapuram Andhra Pradesh Rajahmundry – 533105 Andhra Pradesh [Pan: Aaetn2042D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Satyasai Rath, Cit(Dr)

Charitable Service Trust आदेशकी प्रतत तलतप अग्रेतषत/ Copy of the order forwarded to:- 1. तिर्ााररती/ The Assessee : Naga Sambasiva Charitable

VGR DIABETES EDUCATION AND AWARENESS CHARITABLE TRUST,VIJAYAWADA vs. INCOME TAX OFFICER(EXEMPTION WARD), RAJAHMUNDRY

In the result, appeals of the assessee are allowed for statistical purpose

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2024 & 102/Viz/2024 (ननधधारण वर्ा / Assessment Year :-Na-) Vgr Diabetes Education & Vs. Income Tax Officer Awareness Charitable Trust (Exemption Ward) D.No.40-5-19/18B Rajahmundry Vgr Diabetes Specialities Hospital A S Ramarao Road Mogalrajpuram, Vijayawada [Pan : Aabtv8428J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Charitable Trust (Exemption Ward) D.No.40-5-19/18B Rajahmundry VGR Diabetes Specialities Hospital A S Ramarao Road Mogalrajpuram, Vijayawada

VGR DIABETES EDUCATION AND AWARENESS CHARITABLE TRUST,VIJAYAWADA vs. INCOME TAX OFFICER (EXEMPTION WARD), RAJAHMUNDRY

In the result, appeals of the assessee are allowed for statistical purpose

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2024 & 102/Viz/2024 (ननधधारण वर्ा / Assessment Year :-Na-) Vgr Diabetes Education & Vs. Income Tax Officer Awareness Charitable Trust (Exemption Ward) D.No.40-5-19/18B Rajahmundry Vgr Diabetes Specialities Hospital A S Ramarao Road Mogalrajpuram, Vijayawada [Pan : Aabtv8428J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Charitable Trust (Exemption Ward) D.No.40-5-19/18B Rajahmundry VGR Diabetes Specialities Hospital A S Ramarao Road Mogalrajpuram, Vijayawada

SRI SAI LAKSHMI CHARITABLE TRUST, ,WEST GODAVARI vs. THE INCOME TAX OFFICER(EXEMPTIONS), RAJAHMUNDRY

In the result, appeals of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.25/Viz/2020 & 26/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2015-16 & 2016-17) Sri Sai Lakshmi Charitable Trust Vs. Income Tax Officer (Exemptions) D.No.11-1, Near Dooddipatla Rajahmundry Kanchustambampalem West Godavari Dist. [Pan : Aabts6327B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Charitable Trust, West Godavari 2. Brief facts of the case are that the assessee is a public charitable institution registered

SRI SAI LAKSHMI CHARITABLE TRUST,,WEST GODAVARI vs. THE INCOME TAX OFFICER(EXEMPTIONS), , RAJHMUNDRY

In the result, appeals of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.25/Viz/2020 & 26/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2015-16 & 2016-17) Sri Sai Lakshmi Charitable Trust Vs. Income Tax Officer (Exemptions) D.No.11-1, Near Dooddipatla Rajahmundry Kanchustambampalem West Godavari Dist. [Pan : Aabts6327B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Charitable Trust, West Godavari 2. Brief facts of the case are that the assessee is a public charitable institution registered

THE KRISHNA DISTRICT LORRY OWNERS ASSOCIATIONS,VIJAYAWADA vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 160/Viz/2024 (A.Y. 2018-19) The Krishna District Lorry Owners Associations V. Income Tax Officer –Exemption Ward 40-13-1/1, Near Benz Circle Rajahmundry Chandramoulipuram, Vijayawada – 520010 Andhra Pradesh [Pan:Aaatt4359H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

trusts charitable objectives. 4. The Learned CIT(A) overstepped jurisdiction by negating the charitable nature of the trust's objectives

APEX FOUNDATION,PANASAPADU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.653/Viz/2019 (ननधधारण वषा / Assessment Year :Na) Apex Foundation, Vs. The Commissioner Of Income Kakinada. Tax (Exemptions), Pan: Aagta 1866 Q Hyderabad. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri G.V.N. Hari प्रत्यधथी की ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

Trust Deed are extracted below: “To spend the fund exclusively in accordance with CSR policy of the company for general public on charitable

SRI RAMANARAYANAM KSHETRA ANNA PRASADAM TRUST,VIZIANAGARAM vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.10/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2025-26) Sri Ramanarayanam Kshetra Anna Prasadam Trust V. Cit(Exemption) Srimadramyana Prarangam, Korukonda Road Aayakar Bhavan Sarika Village, Vizianagaram – 535004 Basheerbagh - 500004 Andhra Pradesh Telangana [Pan: Abdts9238C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

trust does not fall under the charitable nature and rejected the application. After considering the objects of the Trust cited