MATHRUSRI MAHILA MANDALI TETALI,TETALI vs. COMMISSIONER OF INCOME TAX(EXEMPTION),, HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.213 & 214/Viz/2024 Mathrusri Mahila Mandali Tetali V. Cit (Exemption) Aaykar Bhawan 8-124/31, Lalitha Nagar Opposite Lb Stadium Tetali, Tanuku Mandal Basheer Bagh, Hyderabad – 500004 Tetali- 534218, Andhra Pradesh Telangana [Pan: Aabtm7021J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

trust. The impugned appeal is preferred by the appellant against the order dated 20-12-2023 of Commissioner of Income-Tax (exemption), Hyderabad received through E- filing portal on 20-12-2023. The due date for filing the appeal before Hon'ble Tribunal is on or before 19-02-2024, whereas the appeal is filed on 14-05-2024. Thus

MATHRUSRI MAHILA MANDALI TETALI,TANAKU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.213 & 214/Viz/2024 Mathrusri Mahila Mandali Tetali V. Cit (Exemption) Aaykar Bhawan 8-124/31, Lalitha Nagar Opposite Lb Stadium Tetali, Tanuku Mandal Basheer Bagh, Hyderabad – 500004 Tetali- 534218, Andhra Pradesh Telangana [Pan: Aabtm7021J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

trust. The impugned appeal is preferred by the appellant against the order dated 20-12-2023 of Commissioner of Income-Tax (exemption), Hyderabad received through E- filing portal on 20-12-2023. The due date for filing the appeal before Hon'ble Tribunal is on or before 19-02-2024, whereas the appeal is filed on 14-05-2024. Thus

BRITG FOUNDATION,VIZIANAGARAM vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), HYDERABAD

In the result, appeal is allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.208/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2022-23 To 2026-27) Britg Foundation V. Commissioner Of Income Tax (Exemptions) 22-14-12, Kotlamadappa Street Aaykar Bhawan, Opp. L.B. Stadium Vizianagaram H.O. Basheer Bagh, Hyderabad – 500004 Telangana Vizianagaram – 535002 Andhra Pradesh [Pan:Aaetb5357K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Sanjeevarao, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

12(A)(ac)(i) of the Act for a period of 5 years commencing from A.Y.2022-23 to A.Y.2026-27, though the assessee was not holding existing registration under section 12A issued by the department on or before 31.03.2021, and the assessee should have applied the Form 10A by opting the section code 12A(1)(ac)(vi) instead of 12A(1)(ac

ANDHARA UNIVERSITY ALUMNI ASSOCIATION ,VISAKHAPATNAM vs. INCOME ATX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal is allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 70 & 71/Viz/2025 Andhra University Alumni Association V. Income Tax Officer (Exemption Ward) 1St Floor, Science & Technology Building Income Tax Office Andhra University Infinity Tower, Shankarmatham Road Visakhapatnam – 530003 Santhipuram, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan:Aaeaa7037Q] (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)

ac)(iii)” while filing Form 10A, wherein in this case assessee was holding registration under section 12AA of the Act issued by the department on or before 01.04.2021. This being a mere technical or procedural lapse, and the substance of the application cannot be disregarded solely on such ground. It is also a well settled principle that Page

ANDHARA UNIVERSITY ALUMNI ASSOCIATION,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal is allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 70 & 71/Viz/2025 Andhra University Alumni Association V. Income Tax Officer (Exemption Ward) 1St Floor, Science & Technology Building Income Tax Office Andhra University Infinity Tower, Shankarmatham Road Visakhapatnam – 530003 Santhipuram, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan:Aaeaa7037Q] (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)

ac)(iii)” while filing Form 10A, wherein in this case assessee was holding registration under section 12AA of the Act issued by the department on or before 01.04.2021. This being a mere technical or procedural lapse, and the substance of the application cannot be disregarded solely on such ground. It is also a well settled principle that Page

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

In the result, the appeal filed by the assessee trust is allowed for

12 AB of the Act. 6. For these reasons and other reasons which may be advanced during the course of hearing of appeal, it is prayed that the reliefs sought for may be allowed in accordance with law." 3. Succinctly stated, the assessee trust was constituted by a trust deed dated 26.04.2022 with the aims and objects of education, relief

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

12-3-21, Three Dabas Street, Tanuku, Kovvur – 534350, Andhra Pradesh-534211. Andhra Pradesh. PAN: AAITS1539E (अपीलगर्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाताकाप्रतततितित्व/ Assessee : None Represented by राजस्वकाप्रतततितित्व/ Department : Dr. Satyasai Rath, CIT-DR Represented by सुिवाईसमाप्तहोिेकीततति/ Date of : 02/06/2025 Conclusion of Hearing घोषणगकीतगरीख/Date of : 09/06/2025 Pronouncement ITA Nos. 168 & 169/Viz/2025 Sri Shirdi Sai Nigamagamam Maintenance Trust & Sri Shirdi Sainadh Spiritual

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

12-3-21, Three Dabas Street, Tanuku, Kovvur – 534350, Andhra Pradesh-534211. Andhra Pradesh. PAN: AAITS1539E (अपीलगर्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाताकाप्रतततितित्व/ Assessee : None Represented by राजस्वकाप्रतततितित्व/ Department : Dr. Satyasai Rath, CIT-DR Represented by सुिवाईसमाप्तहोिेकीततति/ Date of : 02/06/2025 Conclusion of Hearing घोषणगकीतगरीख/Date of : 09/06/2025 Pronouncement ITA Nos. 168 & 169/Viz/2025 Sri Shirdi Sai Nigamagamam Maintenance Trust & Sri Shirdi Sainadh Spiritual