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

natural justice. It will be apposite to observe, that non-\nspeaking, cryptic, and mechanical orders passed by quasi-judicial\nauthorities are not sustainable in law. The CIT(Exemption), while\ndisposing off the application filed by the assessee trust for permanent\nregistration under Section 12AB of the Act was expected to provide a\nreasoned order and specific findings after considering

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)

Trust section 12AB of the IT Act, 1961. In view of the above, the present application in form 10AB for registration u/s. 12AB is herewith rejected.” 8. On a perusal of the Ld. CIT(E) order, we find that he has not discussed anything except stating that the no substantial activities which are charitable in nature are being carried

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

trust's activities align with charitable objectives as outlined under the Act. Page. No 3 I.T.A.Nos. 4 & 5/VIZ/2025 Indo Human Rights Care 5) For these and other reasons that may be urged at the time of hearing, the appellant prays that the impugned order dated 11.12.2024 be set aside in the interest of justice, and the registration under section

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

trust's activities align with charitable objectives as outlined under the Act. Page. No 3 I.T.A.Nos. 4 & 5/VIZ/2025 Indo Human Rights Care 5) For these and other reasons that may be urged at the time of hearing, the appellant prays that the impugned order dated 11.12.2024 be set aside in the interest of justice, and the registration under section

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)

nature of the trust's objectives, despite prior approval and registration under section 12A of the IT Act. This decision lacks a valid basis and contravenes established legal principles. Page No. 3 The Krishna District Lorry Owners Associations 5. The Ld.CIT(A) ought to have known that the trust's activities fall within the purview of charitable purposes as defined

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)

charitable activities including providing scholarships, support for education and sports, assistance to the poor and underprivileged, and support for homes for the aged. The assessee trust was granted registration under Section 12AA of the Act by the CIT- 2, Visakhapatnam vide his order dated 09.11.2005. 4. That pursuant to the changes introduced by the Finance Act, 2020, the assessee 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)

charitable activities including providing scholarships, support for education and sports, assistance to the poor and underprivileged, and support for homes for the aged. The assessee trust was granted registration under Section 12AA of the Act by the CIT- 2, Visakhapatnam vide his order dated 09.11.2005. 4. That pursuant to the changes introduced by the Finance Act, 2020, the assessee trust

ROYAL DEEDS CHARITABLE TRUST,VIJAYAWADA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), HYDERABAD

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

Bench: Shri K Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Hybrid Hearing) आयकर अपील सं./ I.T.A. 522/Viz/2024 (ननधधारण वर्ा / Assessment Year :-- ) Royal Deeds Charitable Trust, Vs. Commissioner Of Income Tax Vijayawada. (Exemption), Pan:Aaetr8247G Hyderabad-500004. (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee By : Smt. Manasa Meenakshi Dvn प्रत्यधथी की ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr

trust are commercial in nature, the Ld. CIT (Exemption) has not specified what are the commercial activities and how the assessee’s activities can be deciphered as commercial in nature. Before us, the assessee has also submitted the documents demonstrating the expenditure incurred by the assessee a copy of which was provided before the Ld. CIT (Exemption). However

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)

justice oriented view instead of going by purely technical parameters and hence the dismissal of the appeal as barred by time is 3 ITA No.25/Viz/2020 & 26/Viz/2020, A.Y.2015-16 & 2016-17 Sri Sai Lakshmi Charitable Trust, West Godavari neither justified nor proper 3. In the facts and circumstances of the order of the dismissal of the order is contrary

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)

justice oriented view instead of going by purely technical parameters and hence the dismissal of the appeal as barred by time is 3 ITA No.25/Viz/2020 & 26/Viz/2020, A.Y.2015-16 & 2016-17 Sri Sai Lakshmi Charitable Trust, West Godavari neither justified nor proper 3. In the facts and circumstances of the order of the dismissal of the order is contrary

SREE SRINIVASA TRUST,BHIMAVARAM 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.107/Viz/2025

charitable in nature. Ld.CIT(E) has simply rejected the assessee’s application which, in our considered opinion is not correct. Therefore, in the interest of natural justice, we find it appropriate to grant another one more opportunity to the assessee to submit the relevant documents including the evidences as detailed in the notices. Accordingly, we grant one more opportunity

WOMEN & CHILD WELFARE CENTRE,VIZIANAGARAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.236/Viz/2021 (ननधधारण वषा / Assessment Year :2017-18) Women & Child Welfare Centre, Vs. Income Tax Officer, Garividi, Exemption Ward, Vizianagaram. Visakhapatnam. Pan: Aaatw 0407 H (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Suseel Kumar Agarwal प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 15/03/2022 घोषणध की तधरीख/Date Of : 06/04/2022 Pronouncement O R D E R Per Duvvuru Rl Reddy:

charitable purpose and there was no surplus. As the mistake of mentioning the income under wrong heads of the ITR, is neither intentional nor deliberate and is only because of lack of knowledge of the tax return preparer, we request the Hon’ble Members of the Tribunal to kindly condone the mistake and delete the addition made by the Assessing

JANAKULAM FOUNDATION,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(3), VISAKHAPATNAM

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

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.30/Viz/2025 (िनधा"रण वष" / Assessment Year: Not Applicable) Janakulam Foundation, Vs. The Income Tax Officer, Visakhapatnam. Ward-3(3), Pan: Aaatj8890R Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Shri Gvn Hari, Advocate ""याथ" क" ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr

charitable in nature. Therefore, the Ld. AR pleaded that one more opportunity may be granted to the assessee to submit the relevant documents before the Ld. CIT(E) for grant of registration. 5. Per contra, Ld. Departmental Representative [hereinafter in short “Ld. DR”] relied on the order of the Ld. CIT(E). The Ld. DR further submitted that the assessee

PEACE FELLOWSHIP CHARITABLE TRUST,KAKINADA vs. INCOME TAX OFFICER(EXEMPTIONS WARD), RAJAHMUNDRY

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

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.112/Viz/2023 ("नधा"रण वष" / Assessment Year :2019-20) Peace Fellowship Charitable Vs. Income Tax Officer Trust, Kakinada. (Exemption Ward), Pan: Aadtp 4911 A Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Sri Sankar Pandi, Sr. Ar

Charitable Vs. Income Tax Officer Trust, Kakinada. (Exemption Ward), PAN: AADTP 4911 A Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Smt. A. Aruna, AR ""याथ" क" ओर से / Respondent by : Sri Sankar Pandi, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 23/05/2023 घोषणा क" तार"ख/Date of : 30/05/2023 Pronouncement

KULAPATHI BOOK TRUST,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

Trust, Visakhapatnam (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Exemptions), Hyderabad (“Ld. CIT(E)”), rejecting approval u/s.80G of the Income Tax Act, 1961 (“the Act”) vide order dated 13.12.2024. 2. The assessee has raised the following grounds : “ 1. The order of the Ld. CIT(E), Hyderabad is contrary to the facts

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

charitable activities, including providing a function hall at a minimal cost for the poor, distributing free books to students, conducting yoga classes, providing free purified water, and offering free shelter to pilgrims. These activities are fully aligned with the Trust’s objectives as per the registered Trust Deed. 4. The CIT(Exemptions) did not provide adequate opportunity to explain

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

charitable activities, including providing a function hall at a minimal cost for the poor, distributing free books to students, conducting yoga classes, providing free purified water, and offering free shelter to pilgrims. These activities are fully aligned with the Trust’s objectives as per the registered Trust Deed. 4. The CIT(Exemptions) did not provide adequate opportunity to explain

VISAKHA MATSYAKARULA KALANJIA SAMAKYA,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

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

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI OMKARESHWAR CHIDARA, HON’BLE (Accountant Member)

Charitable Trust is for the benefit of fisherman community, consisting of 117 Self Help Groups (“SHGs”) with a total number of 1460 female members, who are all below poverty line and illiterates. Each member contributes an amount of Rs.200/- per month towards savings and the same is deposited in the bank. The bank sanctions loan to the SHGs, depending upon