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

Charitable Trust) Rs.14,16,42,102/-, against this assessee incurred Rs.14,82,12,178/- even after deducting the expenditure disallowed by the Assessing Officer. According to the ld. CIT(A) the entire income of the assessee is exempt u/sec. 11 of the Act and the net income to be assessed at Rs. NIL. He further observed that

LEADER PEOPLE SERVICE CHARITABLE TRUST,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.471/Viz/2025 (िनधा"रण वष"/Assessment Year: Na) Leader People Service Vs. The Income Tax Officer Charitable Trust, (Exemption Ward), Visakhapatnam. Visakhapatnam. Pan: Aabtl4868N (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Sri Badicala Yadagiri, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2025 घोषणा की तारीख/Date Of 29/10/2025 Pronouncement: O R D E R "ित रवीश सूद, जे.एम./Per Ravish Sood, J.M. The Present Appeal Filed By The Assessee Trust Is Directed Against The Order Passed By The Commissioner Of Income Tax (Exemptions) [Hereinafter Referred To As “Cit(Exemptions)”], Hyderabad, Dated 17.06.2025 Rejecting Its Application Filed In “Form No. 10Ab” For Regular Registration Under Section 80G(5) Of The Income-Tax Act, 1961 (For Short, “The Act”). The Assessee

Charitable Trust vs. ITO (Exemption Ward) of the Act, but, the assessee trust remains at liberty to approach the CBDT for condonation under Section 119(2)(b) of the Act. Thereafter, the CIT(Exemptions) is directed to take up and dispose of the application filed by the assessee trust for regular registration under Section 80G of the Act, on merits

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

charitable activities carried out are either meagre or nil. Hence, it is premature to grant registration u/sec. 12A of the Act to the assessee. 6.1 Section 12A of the Act specifies that the provisions of sections 11 & 12 shall not apply in relation to the income of any 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)

12. We have thoughtfully considered the contentions advanced by the Ld. Authorised representatives of both parties. 13. Admittedly, the assessee trust held a valid registration under Section 12AA since 09.11.2005, which necessitated revalidation under Section 12AB by selecting section code 12A(1)(ac)(i). Although the assessee trust in its “Form No. 10A” filed on 11.03.2023 for provisional registration

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)

12. We have thoughtfully considered the contentions advanced by the Ld. Authorised representatives of both parties. 13. Admittedly, the assessee trust held a valid registration under Section 12AA since 09.11.2005, which necessitated revalidation under Section 12AB by selecting section code 12A(1)(ac)(i). Although the assessee trust in its “Form No. 10A” filed on 11.03.2023 for provisional registration

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 No. 2 The Krishna District Lorry Owners Associations assessment adding a sum of Rs.3,06,06,699/- by disallowing the claim made under section 11 and 12

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

In the result, the impugned order dated 13

Bench: rejection.”

charitable and religious nature. 4) The rejection order is mechanical and arbitrary, as it does not specify how the trust’s activities deviate from its stated objectives. 5) The Ld. CIT(E) failed to apply the principle of natural justice by not providing an opportunity for further clarification before rejection.” 11. Succinctly stated, the assessee trust was granted provisional registration

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

In the result, the impugned order dated 13

Bench: rejection.”

charitable and religious nature. 4) The rejection order is mechanical and arbitrary, as it does not specify how the trust’s activities deviate from its stated objectives. 5) The Ld. CIT(E) failed to apply the principle of natural justice by not providing an opportunity for further clarification before rejection.” 11. Succinctly stated, the assessee trust was granted provisional registration

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

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

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)

12-Clause(iv) of first proviso to sub-section (5) of section 80G of Income Tax Act, 1961 for a period of three years commencing from A.Y.2021-22 to A.Y.2023-24, though the assessee was holding 80G registration issued by the department on 10.05.2016. The assessee has opted wrong section code while applying the Form No.10A by selecting the section 80G5

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)

12-Clause(iv) of first proviso to sub-section (5) of section 80G of Income Tax Act, 1961 for a period of three years commencing from A.Y.2021-22 to A.Y.2023-24, though the assessee was holding 80G registration issued by the department on 10.05.2016. The assessee has opted wrong section code while applying the Form No.10A by selecting the section 80G5

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:

section 11 & 12 derived during the year excluding voluntary contributions. However, the total receipts for the trust for the AY 2017-18 is Rs. 37,99,385/- (including the addition of Rs. 24,22,150/-) and the total payments applied for charitable

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

12 AB\nof the Act.\n6. For these reasons and other reasons which may be advanced during the\ncourse of hearing of appeal, it is prayed that the reliefs sought for may be\nallowed in accordance with law.\"\n3. Succinctly stated, the assessee trust was constituted by a trust\ndeed dated 26.04.2022 with the aims and objects of education, relief

YENUGUVANI LANKA RURAL EDUCATIONAL SOCIETY,YENUGUVANI LANKA vs. INCOME TAX OFFICER, WARD-1, PALAKOL

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.265/Viz/2021 (ननधधारण वषा / Assessment Year :2018-19) Yenuguvani Lanka Rural Vs. Income Tax Officer, Ward-1, Educational Society, Income Tax Buildings, D.No.2-76, New Harijana Peta, Near Govt. College, Yenuguvani Lanka. Doddipatla Road, Palakol, Andhra Pradesh. Pan: Aaaay 2757 K (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri I. Kama Sastry प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar

charitable basis and duly registered U/s. 12A of the Act vide order dated 20/02/2009. The assessee filed its return of income on 24/07/2018 declaring a gross receipt of Rs. 2,20,756/- and claimed an exemption of Rs. 2,12,443/- U/s. 11 of the Act. The return was processed U/s. 143(1) by CPC, Bangalore which disallowed the gross

ANNAPURNA CHARITABLE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.98/Viz/2023 ("नधा"रण वष" / Assessment Year : 2020-21) Annapurna Charitable Society, Vs. The Income Tax Officer, Visakhapatnam. Exemption Ward, Pan: Aaata 3097 P Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

CHARITABLE OR RELIGIOUS TRUST - REGISTRATION OF - CLARIFICATION WITH REGARD TO TIME ALLOWED FOR FILING OF RETURN OF INCOME SUBSEQUENT TO INSERTION OF CLAUSE (ba) IN SUB-SECTION (1) OF SECTION 12A CIRCULAR F. NO. 173/193/2019-ITA-I, DATED 23-4-2019 Undersigned is directed to refer to the representation(s) received on above mentioned subject stating that while processing