CP REDDY CHARITABLE TRUST,RAJAHMUNDRY vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.470/Viz/2025 (िनधा"रण वष"/Assessment Year: Na) C P Reddy Charitable Vs. Commissioner Of Income Trust, Tax (Exemption), Rajahmundry. Hyderabad. Pan: Aabtc3393F (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Smt. V. Krishna Kumari, 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, 4-1-1, Narasimharaopeta, Ganga Yamuna Complex, Alcot Gardens, Rajahmundry, 8 CP Reddy Charitable Trust

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 religious trust.” According to him, trust has to be either wholly religious or wholly 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

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

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

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

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

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

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

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

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

GOLLA'S EDUCATIONAL AND RESEARCH TRUST,,VIJAYAWADA vs. ACIT(CPC), BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

Charitable Trust required to be taxed at normal rates. The only ground pressed by the Ld. A.R. in this

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 v. Income Tax Officer (Exemption Ward) #3-18, Unguturu Income Tax Office, Aayakar Bhavan West

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

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

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

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

DEPUTY COMMISSIONER OF INCOME TAX, , VIJAYAWADA vs. VDM CHARITABLE TRRUST ,, ELURU

In the result, appeal of the revenue as well as the cross objection of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.277/Viz/2018 (निर्धारण वर्ा/ Assessment Year:2009-10) Dy.Commissioner Of Vs. M/S V.D.M.Charitable Trust Income Tax (Exemptions) Bishop’S House Vijayawada Xavier Nagar Eluru [Pan : Aaatv5072F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.14/Viz/2018 (Arising Out Of I.T.A.No.277/Viz/2018) (निर्धारण वर्ा/ Assessment Year:2009-10) M/S V.D.M.Charitable Trust Dy.Commissioner Of Bishop’S House Income Tax (Exemptions) Xavier Nagar Vijayawada Eluru [Pan : Aaatv5072F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 15.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .04.2019

Charitable Trust, Eluru आदेश /O R D E R PER D.S. SUNDER SINGH, Accountant Member: Delay: The revenue