THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), , VIJAYAWADA vs. CARE AND SHARE CHARITABLE TRUST, , VIJAYAWADA

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

Exemptions), Charitable Trust, Exemptions Circle, D.No.40-9-76/3, Vijayawada. AVR Arcades, Benz Circle, Vijayawada. PAN No. AAATC 1954 F (Applicant

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;

Exemption), [for 2 Karnam Brahmanayya Parvathi Choudary Charitable Trust, short “CIT (Exemptions)”], Hyderabad, dated 20.11.2024 rejecting the application filed by the assessee

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

exemption is granted for charitable activities, the religious activities are also included. Two judgments of the Supreme Court, although they were pronounced before the amendment of the definition of “charitable purpose” are still relevant. The Supreme Court held that, if the primary or dominant purpose of an institution was charitable any other object which by itself might not be charitable

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 v. ITO (EXEMPTION WARD) D.No. 9-11-130 Income Tax Office Elvinpeta, Kakinada – 533004 Aayakar bhavan Andhra Pradesh

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In the result, appeals of the assessee are dismissed as withdrawn in I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 3. Aggrieved by the orders of the Ld.CIT(E), the assessee preferred appeals before the Tribunal by raising the following grounds of appeal : 1 The order of the learned Commissioner of Income Tax (Exemption

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 3. Aggrieved by the orders of the Ld.CIT(E), the assessee preferred appeals before the Tribunal by raising the following grounds of appeal : 1 The order of the learned Commissioner of Income Tax (Exemption

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 3. Aggrieved by the orders of the Ld.CIT(E), the assessee preferred appeals before the Tribunal by raising the following grounds of appeal : 1 The order of the learned Commissioner of Income Tax (Exemption

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

In the result, the impugned order dated 13

Bench: rejection.”

Exemptions)”], Hyderabad, dated 13.02.2025 each, wherein the latter had declined the applications filed by the assessee trust for permanent registration/approval u/s. 12AB and u/s 80G(5) of the Income-tax Act, 1961 (in short ‘the Act’), respectively. Since these appeals pertain to the same assessee trust, therefore, these are being taken up and disposed off by way of a consolidated

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

In the result, the impugned order dated 13

Bench: rejection.”

Exemptions)”], Hyderabad, dated 13.02.2025 each, wherein the latter had declined the applications filed by the assessee trust for permanent registration/approval u/s. 12AB and u/s 80G(5) of the Income-tax Act, 1961 (in short ‘the Act’), respectively. Since these appeals pertain to the same assessee trust, therefore, these are being taken up and disposed off by way of a consolidated

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

Exemptions), Chandigarh [2019] 108 taxmann.com 53 (Delhi-Trib.). (ii) Nanak Chand Jain Charitable Trust vs. CIT (Exemptions), Chandigarh [2018] 91 taxmann.com

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

charitable purpose. It is the contention of the assessee that income tax is allowable as a deduction while computing income in the case of trust claiming exemption

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

charitable purpose. It is the contention of the assessee that income tax is allowable as a deduction while computing income in the case of trust claiming exemption

SWARAJ FOUNDATION,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, the appeal filed by the assessee trust in ITA

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

Exemptions) is not justified in rejecting the application filed by the appellant in Form No.10AB for renewal of registration u/s 12AB of the Act. 3. Any other ground that may be urged at the time of hearing.” 3. Succinctly stated, the assessee is a public charitable trust

SWARAJ FOUNDATION,VISAKHAPATANAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, the appeal filed by the assessee trust in ITA

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

Exemptions) is not justified in rejecting the application filed by the appellant in Form No.10AB for renewal of registration u/s 12AB of the Act. 3. Any other ground that may be urged at the time of hearing.” 3. Succinctly stated, the assessee is a public charitable trust

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, 21-3-25 Agraharam Street, Mandapeta 533308 2 Income Tax Officer (Exemption Ward) Siva Towrs, Danvaipeta, Rajahmundry 533103 A.P 3 Pr. CIT – Exemption

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)

charitable trust and therefore denied the exemption claimed by the assessee under section 11 of the Act. He framed the Page

SRI SHIRDI SAINADH SPIRITUAL CENTRE,KOVVUR vs. ITO WARD-1, TANUKU

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No.168/Viz/2025

Exemptions) erred in rejecting the application for registration U/s. 12A solely on the ground that the activities of the Trust are not commensurate with the objectives of the Trust Deed. The Trust has provided sufficient documentary evidence, including financial statements, daily activities, and detailed explanations to substantiate the genuineness of its charitable

SRI SHIRIDI SAI NIGAMAGAMAM MAINTENANCE TRUST,KOVVUR vs. ITO EXEMPTIONS WARD, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No.168/Viz/2025

Exemptions) erred in rejecting the application for registration U/s. 12A solely on the ground that the activities of the Trust are not commensurate with the objectives of the Trust Deed. The Trust has provided sufficient documentary evidence, including financial statements, daily activities, and detailed explanations to substantiate the genuineness of its charitable