ACIT, (EXEMPTIONS), EXEMPTIONS CIRCLE,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY,, TUNI,

In the result, all the appeals filed by the revenue for the

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

charitable activities. Whatever amount had been spent on those programmes/projects, it was spent in the usual course of carrying on its acclaimed objects. Therefore, there was no basis whatsoever, factual or legal, to hold that the amounts spent by the assessee in constructing houses or reclaiming land were capital expenditure. As far as the assessee was concerned, those expenses were

ACIT, EXEMPTIONS,, VIJAYAWADA vs. SRI PRAKASHA EDUCATIONAL SOCIETY,, TUNII

In the result, all the appeals filed by the revenue for the

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

charitable activities. Whatever amount had been spent on those programmes/projects, it was spent in the usual course of carrying on its acclaimed objects. Therefore, there was no basis whatsoever, factual or legal, to hold that the amounts spent by the assessee in constructing houses or reclaiming land were capital expenditure. As far as the assessee was concerned, those expenses were

ACIT,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY, TUNI

In the result, all the appeals filed by the revenue for the

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

charitable activities. Whatever amount had been spent on those programmes/projects, it was spent in the usual course of carrying on its acclaimed objects. Therefore, there was no basis whatsoever, factual or legal, to hold that the amounts spent by the assessee in constructing houses or reclaiming land were capital expenditure. As far as the assessee was concerned, those expenses were

THE ACIT, (EXEMPTIONS),, VIJAYAWADA vs. M/S. THE DIOCESE OF GUNTUR SOCIETY,, GUNTUR

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No. 390/Viz/2016 & 151/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2007-08 & 2011-12 Respectively) Asst.Commissioner Of Income Tax Vs. M/S Diocese Of Guntur Society (Exemptions) Bishop’S House, Vijayawada Chandramouli Nagar Guntur [Pan :Aaatt5777D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No. 32/Viz/2019 & 31/Viz/2019 आयकर अपील सं./I.T.A.No. 390/Viz/2016 & 151/Viz/2016) (निर्धारण वर्ा/Assessment Year : 2007-08 & 2011-12 Respectively) M/S Diocese Of Guntur Society Vs. Asst.Commissioner Of Bishop’S House, Income Tax (Exemptions) Chandramouli Nagar Vijayawada Guntur [Pan :Aaatt5777D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt. U.Mini Chandran, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 21.11.2019 घोर्णध की तधरीख/Date Of Pronouncement : 18.12.2019

House, Income Tax (Exemptions) Chandramouli Nagar Vijayawada Guntur [PAN :AAATT5777D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue by : Smt. U.Mini Chandran, DR निर्धाऩरती की ओर से / Assessee by : Shri G.V.N.Hari, AR सुिवधई की तधरीख / Date of Hearing : 21.11.2019 घोर्णध की तधरीख/Date of Pronouncement : 18.12.2019 2 I.T.A. No. 390/Viz/2016 & 151/Viz/2016, CO No.32/Viz/2019 and 31/Viz/2019, A.Y.2007-08

THE ACIT(EXEMPTIONS), VIJAYAWADA vs. THE DIOCESE OF GUNTUR SOCIETY,, GUNTUR

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No. 390/Viz/2016 & 151/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2007-08 & 2011-12 Respectively) Asst.Commissioner Of Income Tax Vs. M/S Diocese Of Guntur Society (Exemptions) Bishop’S House, Vijayawada Chandramouli Nagar Guntur [Pan :Aaatt5777D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No. 32/Viz/2019 & 31/Viz/2019 आयकर अपील सं./I.T.A.No. 390/Viz/2016 & 151/Viz/2016) (निर्धारण वर्ा/Assessment Year : 2007-08 & 2011-12 Respectively) M/S Diocese Of Guntur Society Vs. Asst.Commissioner Of Bishop’S House, Income Tax (Exemptions) Chandramouli Nagar Vijayawada Guntur [Pan :Aaatt5777D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt. U.Mini Chandran, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 21.11.2019 घोर्णध की तधरीख/Date Of Pronouncement : 18.12.2019

House, Income Tax (Exemptions) Chandramouli Nagar Vijayawada Guntur [PAN :AAATT5777D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue by : Smt. U.Mini Chandran, DR निर्धाऩरती की ओर से / Assessee by : Shri G.V.N.Hari, AR सुिवधई की तधरीख / Date of Hearing : 21.11.2019 घोर्णध की तधरीख/Date of Pronouncement : 18.12.2019 2 I.T.A. No. 390/Viz/2016 & 151/Viz/2016, CO No.32/Viz/2019 and 31/Viz/2019, A.Y.2007-08

SRI SAHASRALINGESWARA SWAMY TEMPLE,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Charitable Trust without prejudice to the above though U/s-12A- Registration is not there the tax rates for the Assessed- Income must be taken as 'individual rates giving basic exemption limit of Rs.2,50,000/-, but not 30% on the entire Net Income. As such, the tax calculation must also kindly be made as stated in the Grounds of Appeal

SRI SAHASRALINGESWARA SWAMY TEMPLE,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Charitable Trust without prejudice to the above though U/s-12A- Registration is not there the tax rates for the Assessed- Income must be taken as 'individual rates giving basic exemption limit of Rs.2,50,000/-, but not 30% on the entire Net Income. As such, the tax calculation must also kindly be made as stated in the Grounds of Appeal

SRI SAHASRALINGESWARA SWAMY,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Charitable Trust without prejudice to the above though U/s-12A- Registration is not there the tax rates for the Assessed- Income must be taken as 'individual rates giving basic exemption limit of Rs.2,50,000/-, but not 30% on the entire Net Income. As such, the tax calculation must also kindly be made as stated in the Grounds of Appeal

SRI SAHASRALINGESWARA SWAMY TEMPLE,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Charitable Trust without prejudice to the above though U/s-12A- Registration is not there the tax rates for the Assessed- Income must be taken as 'individual rates giving basic exemption limit of Rs.2,50,000/-, but not 30% on the entire Net Income. As such, the tax calculation must also kindly be made as stated in the Grounds of Appeal

VISAKHAPATNAM METROPOLITAN REGION DEVELOPMENT AUTHORITY (VMRDA),VISAKHAPATNAM vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), 2ND FLOOR, AYAKAR BHAWAN, BASHEER BEGH, , HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./Ita No.52/Viz/2020

charitable organization. We find that the cancellation order passed by the Ld. CCIT(OSD) by order dated 04.05.2012 has been cancelled by Hon'ble ITAT by order dated 20.03.2020 in ITA :- 5 -: No.295/Viz/2012, wherein the Hon'ble ITAT categorically gave a finding that there is no material to say that the assessee is carrying the activities not in accordance with

TRUE HOPE MISSION TRUSTS,,VIZIANAGARAM vs. THE CIT(EXEMPTIONS),, HYDERABAD

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

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अऩीऱ सं./I.T.A.No.04/Viz/2016 (ननधधारण वषा/Assessment Year:2015-16) True Hope Missions Trusts Vs. Cit (Exemptions) Plot No.48 C.B.Colony Hyderabad Contonment Vizianagaram [Pan :Aactt1261G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यथी की ओर से / Respondent By : Shri T.S.N.Murthy, Dr सुनवधई की तधरीख / Date Of Hearing : 10.04.2018 घोषणा की तारीख/Date Of Pronouncement : 18 .04.2018

charitable objects and the application filed by the assessee was rejected. 3 True Hope Mission Trusts, Vizianagaram 4. On appeal before us, the Ld.Counsel for the assessee has submitted that the Commissioner without considering the main objects of the assessee society rejected the registration sought u/s 12AA and submitted that the objects may be considered and the registration u/s 12AA