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

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In the result, appeals of the assessee are dismissed as withdrawn in I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

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

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

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 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

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

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

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 Godavari District

BARRI NAGESWARARAO AND PALEPU RAGHAVENDRARAO MEMORIAL CHARITABLE TRUST, TURANGI,TURANGI vs. THE INCOME TAX OFFICER, WARD-1, KAKINADA

Charitable Trust, Turangi, D.No.4-191,\nNear Ramalayam, Ravindra Nagar, Turangi, East\nGodavari, East Godavari District – 533016, Andhra\nPradesh.\n2.\nराजस्व/ The Revenue\n:\nThe Income Tax Officer, Ward-1, Kakinada.\n3.\nThe Principal Commissioner of Income Tax (Exemptions

INDO HUMAN RIGHTS CARE,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION), VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 4 & 5/Viz/2025 (निर्धारणवर्ा/ Assessment Year: --------) Vs. Indo Human Rights Care Income Tax Officer-Exemption Income Tax Office D.No. 11-240/1 Infinity Towers Krishnanagar Shankarmatam Road, Visakhapatnam Durganagar Pos Naidu Thota, Pendurthi Mandal Visakhapatnam – 530029 Andhra Pradesh [Pan:Aacti1156R] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C.Subrahmanyam, Ca : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 13.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 28.08.2025

Exemptions) observed that the appellant trust had not carried out any substantial charitable activities. However, this observation was made without