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

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

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

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTION CIR, VIJAYAWADA vs. SRI KOUNDINYA EDUCATIONAL SOCIETY, RAJAHMUNDRY

12A of\nthe Act, is not a violation of the provision of section 13(1)(d) of the Act\n11. Coming to the other observations of the Assessing Officer. The\nA.O. observed that the society's activities are not in accordance with the\nobjects of the society. The society is existed for the purpose of imparting\nPage No. 8\nI.T.A.No

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)

12A(1)(ac)(vi), despite the error being procedural and clarified by the appellant. 2. The cancellation of registration granted earlier via Form 10AC dated 08.02.2022, without granting the appellant a proper opportunity of being heard, violates principles of natural justice. 3. The rejection of the Form 10AB application and the consequential cancellation of earlier registration is grossly disproportionate, especially

APEX FOUNDATION,PANASAPADU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.653/Viz/2019 (ननधधारण वषा / Assessment Year :Na) Apex Foundation, Vs. The Commissioner Of Income Kakinada. Tax (Exemptions), Pan: Aagta 1866 Q Hyderabad. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri G.V.N. Hari प्रत्यधथी की ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

12A of IT Act, as claimed by the appellant or to give any other appropriate relief as the Hon’ble Bench may deem it fit, in the facts and circumstances of appellant’s case.” 3. Brief facts of the case are that the assessee is a Trust registered vide Trust Deed dated 05/07/2017. The Trust was started by the settler

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

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

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

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

1 & 4 are general in nature, no adjudication is required therefore same are dismissed. Ground No.2 relates to deletion of addition of Rs. 15,96,89,694/-. 30. Facts of this issue in brief are that assessee is a charitable trust and was registered u/sec. 12A of the Act. Accordingly, assessee has been claiming exemption u/sec. 11 over the years

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

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

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

1 & 4 are general in nature, no adjudication is required therefore same are dismissed. Ground No.2 relates to deletion of addition of Rs. 15,96,89,694/-. 30. Facts of this issue in brief are that assessee is a charitable trust and was registered u/sec. 12A of the Act. Accordingly, assessee has been claiming exemption u/sec. 11 over the years

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

12A of the Act, the objects and activities undertaken by the assessee are as under:- 7.1 Sponsorship - Education of poor and needy children: In 2014 the Trust sponsored the education and care of 3,952 children. (In C.O.No. 123/VIZ/2019 (M/s. Care and Share Charitable Trust) School: 2,624— In Colleges: 837 —Technical & Professional: 270 - Nursing & Pharmacy: 96 - Masters, Engineering & Medicine

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

section 12AA pertains to the registration of the Trust and not to assess of what a trust has actually done and the term „activities‟ in the provision includes „proposed activities‟. 6.6 On the aforesaid analyzations, there is no such bar as held and observed by the ld.CIT(E) that the charitable activities carried out by the Assessee are either meagre

DR KONDABOLU BASAVAPUNAIAH & DR LAKSHMI PRASAD TRUST,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

Charitable\nTrust registered under section 12A of the Act and Section 80G of the Act.\nFor the year under consideration, the assessee filed its return of income on\n31.03.2018 declaring a total income of Rs.2,13,63,753/-. The return filed by the\nassessee was selected for scrutiny under CASS in order to verify the sale of\nshares, securities

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)

1) dated 19.12.2023 for the A.Y.2017-18 arising out of the order passed under section 144 of Income Tax Act, 1961 (in short ‘Act’) dated 06.12.2019. 2. Briefly stated the facts of the case are, assessee is a Charitable Trust Registered under section 12A

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)

12A of the Act. 9. The assessee in the present case has already been granted Registration under section 12AA of the Act appears to have fulfilled all the substantive conditions prescribed under section 12AA of the Act. Therefore, rejection of the application without affording opportunity to rectify the error is not in consonance with the principles of natural justice

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)

12A of the Act. 9. The assessee in the present case has already been granted Registration under section 12AA of the Act appears to have fulfilled all the substantive conditions prescribed under section 12AA of the Act. Therefore, rejection of the application without affording opportunity to rectify the error is not in consonance with the principles of natural justice

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: -

1) dated 24.06.2024 for the A.Y.2014-15 arising out of order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (in short ‘Act’) dated 24.06.2024. 4. Brief facts of the case are that, assessee being a Religious Trust taken over by the Endowment Department of Government of Andhra Pradesh on 23.06.1976 filed its return of 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: -

1) dated 24.06.2024 for the A.Y.2014-15 arising out of order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (in short ‘Act’) dated 24.06.2024. 4. Brief facts of the case are that, assessee being a Religious Trust taken over by the Endowment Department of Government of Andhra Pradesh on 23.06.1976 filed its return of 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: -

1) dated 24.06.2024 for the A.Y.2014-15 arising out of order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (in short ‘Act’) dated 24.06.2024. 4. Brief facts of the case are that, assessee being a Religious Trust taken over by the Endowment Department of Government of Andhra Pradesh on 23.06.1976 filed its return of income