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

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

VISWAMANAVA SAMAIKYATA SAMSAT,GUNTUR vs. INCOME TAX OFFICER(EXEMPTIONS), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No. 278/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2014-15) M/S. Viswamanava Samikyata Vs. Income Tax Officer Samsat, Guntur. (Exemptions), Pan: Aaatv 1597 P Guntur. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Advocate प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 02/04/2024 घोर्णधकीतधरीख/Date Of : 28/05/2024 Pronouncement O R D E R

charitable trust registered U/s. 12A of the Act. The assessee filed its return of income for the AY 2014-15 on 14/08/2014 admitting total income at NIL. The scrutiny assessment U/s. 143(3) of the Act was completed on 14/12/2016 accepting the income returned by the assessee. Subsequently, the case was reopened after obtaining necessary approvals from the competent authority

M/S. WORD IN ACTION OUTREACH,,RAJAHMUNDRY vs. THE CIT,, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Word In Action Outreach, Vs. Cit, Rajahmundry. H.No. 107, D.No. 23-7-4, Municipal Colony, Rajahmundry. Pan No. Aaaaw 1519 M (Appellant) (Respondent)

reassessment proceedings, the petitioner was made to believe that the capital expenditure incurred by the petitioner from out of capital receipts would be allowed as deduction and as such there would be no tax liability. 10. However, on receipt of the assessment orders on 31st March, 2016 the petitioner was shocked to notice that huge tax demand was raised

VISAKHAPATNAM METROPOLITAN REGION DEVELOPMENT AUTHORITY VMRDA,VISAKHAPATNAM vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-1, VISAKHAPATNAM

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

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

charitable purpose. The income on which the assessee derived from entry fee on parks, general receipts, rents on offices/parks/shops, administration and supervision charges on deposit works, development works, house cost receipts, site cost 3 ITA Nos. 682-685 /VIZ/2019 ITA Nos. 278-280/VIZ/2015 (M/s. Visakhapatnam Metropolitan Region Development Authority) receipts and interest on fixed deposits, sale of plots, houses

M/S. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY(VUDA),,VISAKHAPATNAM vs. THE CIT, (EXEMPTIONS),, HYDERABAD

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

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

charitable purpose. The income on which the assessee derived from entry fee on parks, general receipts, rents on offices/parks/shops, administration and supervision charges on deposit works, development works, house cost receipts, site cost 3 ITA Nos. 682-685 /VIZ/2019 ITA Nos. 278-280/VIZ/2015 (M/s. Visakhapatnam Metropolitan Region Development Authority) receipts and interest on fixed deposits, sale of plots, houses

M/S. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY(VUDA),,VISAKHAPATNAM vs. THE CIT, (EXEMPTIONS),, HYDERABAD

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

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

charitable purpose. The income on which the assessee derived from entry fee on parks, general receipts, rents on offices/parks/shops, administration and supervision charges on deposit works, development works, house cost receipts, site cost 3 ITA Nos. 682-685 /VIZ/2019 ITA Nos. 278-280/VIZ/2015 (M/s. Visakhapatnam Metropolitan Region Development Authority) receipts and interest on fixed deposits, sale of plots, houses

VISAKHAPATNAM METROPOLITAN REGION DEVELOPMENT AUTHORITY VMRDA,VISAKHAPATNAM vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-1, VISAKHAPATNAM

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

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

charitable purpose. The income on which the assessee derived from entry fee on parks, general receipts, rents on offices/parks/shops, administration and supervision charges on deposit works, development works, house cost receipts, site cost 3 ITA Nos. 682-685 /VIZ/2019 ITA Nos. 278-280/VIZ/2015 (M/s. Visakhapatnam Metropolitan Region Development Authority) receipts and interest on fixed deposits, sale of plots, houses

M/S. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY(VUDA),,VISAKHAPATNAM vs. THE CIT, (EXEMPTIONS),, HYDERABAD

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

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

charitable purpose. The income on which the assessee derived from entry fee on parks, general receipts, rents on offices/parks/shops, administration and supervision charges on deposit works, development works, house cost receipts, site cost 3 ITA Nos. 682-685 /VIZ/2019 ITA Nos. 278-280/VIZ/2015 (M/s. Visakhapatnam Metropolitan Region Development Authority) receipts and interest on fixed deposits, sale of plots, houses

VISAKHAPATNAM METROPOLITAN REGION DEVELOPMENT AUTHORITY VMRDA,VISAKHAPATNAM vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-1, VISAKHAPATNAM

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

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

charitable purpose. The income on which the assessee derived from entry fee on parks, general receipts, rents on offices/parks/shops, administration and supervision charges on deposit works, development works, house cost receipts, site cost 3 ITA Nos. 682-685 /VIZ/2019 ITA Nos. 278-280/VIZ/2015 (M/s. Visakhapatnam Metropolitan Region Development Authority) receipts and interest on fixed deposits, sale of plots, houses

VISAKHAPATNAM METROPOLITAN REGION DEVELOPMENT AUTHORITY VMRDA,VISAKHAPATNAM vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-1, VISAKHAPATNAM

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

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

charitable purpose. The income on which the assessee derived from entry fee on parks, general receipts, rents on offices/parks/shops, administration and supervision charges on deposit works, development works, house cost receipts, site cost 3 ITA Nos. 682-685 /VIZ/2019 ITA Nos. 278-280/VIZ/2015 (M/s. Visakhapatnam Metropolitan Region Development Authority) receipts and interest on fixed deposits, sale of plots, houses

SRI KOTI LINGA HARI HARA MAHAKSHETRAM TEMPLE,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WD, RAJAHMUNDRY

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.365/Viz/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Sri Koti Linga Hari Hara Vs. Income Tax Officer, Mahakshetram Temple, Exemption Ward, Visakhapatnam. Rajahmundry. Pan: Acgfs3064C (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Cr Hemanth Kumar, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 07/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

reassessment framed on such an incorrect foundation is illegal, void ab initio, and without jurisdiction. 3. The Ld. Commissioner of Income Tax (Appeals) failed to appreciate that the appellant, being a temple governed by the Endowments Department of the Government of Andhra Pradesh, is eligible for exemption u/s 10(23BBA) 3 Sri Koti Linga Hari Hara Mahakshetram Temple