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

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: -

12A of the Income Tax Act, 1961 on 17-07- 2017 and there was no change in constitution as it belongs to Endowments Department of State Government of Andhra Pradesh. As such, the temple trust will get U/s-12A benefits for this Assessment Year also and will also get 15% accumulation benefits, to be worked out and granted while calculating income

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: -

12A of the Income Tax Act, 1961 on 17-07- 2017 and there was no change in constitution as it belongs to Endowments Department of State Government of Andhra Pradesh. As such, the temple trust will get U/s-12A benefits for this Assessment Year also and will also get 15% accumulation benefits, to be worked out and granted while calculating income

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: -

12A of the Income Tax Act, 1961 on 17-07- 2017 and there was no change in constitution as it belongs to Endowments Department of State Government of Andhra Pradesh. As such, the temple trust will get U/s-12A benefits for this Assessment Year also and will also get 15% accumulation benefits, to be worked out and granted while calculating income

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: -

12A of the Income Tax Act, 1961 on 17-07- 2017 and there was no change in constitution as it belongs to Endowments Department of State Government of Andhra Pradesh. As such, the temple trust will get U/s-12A benefits for this Assessment Year also and will also get 15% accumulation benefits, to be worked out and granted while calculating income

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 nature of the trust's objectives, despite prior approval and registration under section 12A of the IT Act. This

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)

charitable 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

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)

charitable 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

RAMYA CHARITABLE TRUST,KAKINADA vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

In the result, appeal of the assessee is partly allowed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.61/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Ramya Charitable Trust V. Ito (Exemption Ward) D.No. 9-11-130 Income Tax Office Elvinpeta, Kakinada – 533004 Aayakar Bhavan Andhra Pradesh Veerabhadrapuram Rajahmundry – 533105 [Pan: Aactr4315H] Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Charitable Trust Registered under section 12A of the Act vide CIT (Exemption), Hyderabad proceedings in File No. CIT(E)/Hyd/7

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

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.” 3. Succinctly stated, the assessee trust was constituted

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.” 3. Succinctly stated, the assessee trust was constituted

ROTARY VIZIANAGARAM CENTRAL KAILASH BHOOMI SERVICE SOCIETY,VIZIANAGARAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKAPATNAM

In the result, appeal of the assessee is allowed

charitable activities. Furthermore, the assessee had already been granted registration under section 12A.", "result": "Allowed", "sections": [ "80G", "80G(5)(i)", "12A" ], "issues": "Whether the CIT(E) was justified in rejecting the assessee's application for registration under Section 80G without proper discussion and consideration of the trust

ADI SHANKARACHARYA VEDA PATHASHALA,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

section 12A and 80G of the Act be granted to the Trust. 7. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] relied on the orders of the Ld.CIT(E) and vehemently argued that Page No. 3 I.T.A.Nos. 276 & 277/VIZ/2025 Adi Shankaracharya Veda Pathashala assessee has not complied with the notices and hence Ld.CIT(E) is right in rejecting

ADI SHANKARACHARYA VEDA PATHASHALA,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

section 12A and 80G of the Act be granted to the Trust. 7. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] relied on the orders of the Ld.CIT(E) and vehemently argued that Page No. 3 I.T.A.Nos. 276 & 277/VIZ/2025 Adi Shankaracharya Veda Pathashala assessee has not complied with the notices and hence Ld.CIT(E) is right in rejecting

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

12A of the Act registration confirms the charitable nature of the institution, it does not automatically grant eligibility for tax exemptions under Section 10(23C)(vi) of the Act. The institution must still meet the specific requirements of using all income exclusively for educational purposes and operating without a profit motive. This is particularly important for the educational institutions which

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

12A of the Act registration confirms the charitable nature of the institution, it does not automatically grant eligibility for tax exemptions under Section 10(23C)(vi) of the Act. The institution must still meet the specific requirements of using all income exclusively for educational purposes and operating without a profit motive. This is particularly important for the educational institutions which

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

12A of the Act registration confirms the charitable nature of the institution, it does not automatically grant eligibility for tax exemptions under Section 10(23C)(vi) of the Act. The institution must still meet the specific requirements of using all income exclusively for educational purposes and operating without a profit motive. This is particularly important for the educational institutions which