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

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

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

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

1. The order under Sec.12 AB (4) issued in Form No.10 AD (UNDER RULE 2C/11AA/17A) dated 17-03-2025 passed by the Commissioner of Income Tax (Exemptions), Hyderabad denying re-registration under Sec. 12 AB for the Assessment years 2024-25 to 2026-27 may be ERRONEOUS both in law and also on facts of the case. 2. Taking cognizance

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 :

12A(2). Consequently, the 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

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