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

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

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

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

12A(1)(ac)(vi) of the Act, vide order dated 29.01.2024 for A.Y.\n2024-25 to A.Y. 2026-27. Subsequently, the assessee trust applied for\npermanent registration u/s 12AB of the Act in Form No. 10AB on\n16.09.2024.\n5. The CIT(Exemption), Hyderabad issued notices dated 03.12.2024\nand 12.02.2025 seeking further details. In compliance, the assessee\ntrust responded vide

NAGA SAMBASIVA CHARITABLE SERVICE TRUST,WEST GODAVARI DIST vs. INCOME TAX OFFICER (EXEMPTION WARD), RAJAHMUNDRY

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.109/Viz/2025 Naga Sambasiva Charitable Service Trust V. Income Tax Officer (Exemption Ward) #3-18, Unguturu Income Tax Office, Aayakar Bhavan West Godavari District – 534411 Kambala Cheruvu, Veerabhadrapuram Andhra Pradesh Rajahmundry – 533105 Andhra Pradesh [Pan: Aaetn2042D] (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)

Charitable Service Trust 25/1070993890(1) dated 07.12.2024 seeking registration under section 12AB of the Income Tax Act, 1961 (in short ‘Act’). 2. Briefly stated facts of the case are that the assessee has filed an e-application in Form No.10AB seeking registration under section 12AB of the Act. The Ld.CIT(E) issued notices to the assessee in respect of proceedings

SRI VENKATACHARYA VAIDIKA SAMSTHAN,VISAKHAPATNAM vs. ITO, WARD - 2(1), VISAKHAPATNAM

In the result, both the appeals filed by the assessee are dismissed in limine

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.322 & 323/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Sri Venkatacharya Vaidika Samsthan V. Income Tax Officer – Ward – 2(1)) 11-203, Sowmya Kuti, Prahladapuram 35, 50-92-35, Infinity Tower Visakhapatnam – 530027 Sankara Matam Road Opposite Reliance Fresh [Pan: Aaits2838J] Nearby Main Road, Madhura Nagar Dwarakanagar, Visakhapatnam 530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

ac) of sub section (I) of section 12A on an ex-parte basis without appreciating that there was a reasonable cause due to which the notices issued on email could not be complied with by the assessee trust. 2. The assessee submits that it is a trust genuinely engaged in charitable activities for past two decades, which was first granted

SRI VENKATACHARYA VAIDIKA SAMSTHAN,VISHAKHAPATNAM vs. ITO, WARD - 2(1), VISHAKHAPATNAM

In the result, both the appeals filed by the assessee are dismissed in limine

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.322 & 323/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Sri Venkatacharya Vaidika Samsthan V. Income Tax Officer – Ward – 2(1)) 11-203, Sowmya Kuti, Prahladapuram 35, 50-92-35, Infinity Tower Visakhapatnam – 530027 Sankara Matam Road Opposite Reliance Fresh [Pan: Aaits2838J] Nearby Main Road, Madhura Nagar Dwarakanagar, Visakhapatnam 530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

ac) of sub section (I) of section 12A on an ex-parte basis without appreciating that there was a reasonable cause due to which the notices issued on email could not be complied with by the assessee trust. 2. The assessee submits that it is a trust genuinely engaged in charitable activities for past two decades, which was first granted

INDO HUMAN RIGHTS CARE,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION), VISAKHAPATNAM

In the result, both the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 4 & 5/Viz/2025 (निर्धारणवर्ा/ Assessment Year: --------) Vs. Indo Human Rights Care Income Tax Officer-Exemption Income Tax Office D.No. 11-240/1 Infinity Towers Krishnanagar Shankarmatam Road, Visakhapatnam Durganagar Pos Naidu Thota, Pendurthi Mandal Visakhapatnam – 530029 Andhra Pradesh [Pan:Aacti1156R] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C.Subrahmanyam, Ca : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 13.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 28.08.2025

ac)(iii) and under section 80G(5)(iii) respectively, to produce memorandum of association / Trust deed for verification and to furnish a detailed reply on the specific information called for in the said notice. In response, assessee has submitted some of the details as called for. Subsequently, another notice was issued to the assessee to submit the full information

INDO HUMAN RIGHTS CARE,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION), VISAKHAPATNAM

In the result, both the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 4 & 5/Viz/2025 (निर्धारणवर्ा/ Assessment Year: --------) Vs. Indo Human Rights Care Income Tax Officer-Exemption Income Tax Office D.No. 11-240/1 Infinity Towers Krishnanagar Shankarmatam Road, Visakhapatnam Durganagar Pos Naidu Thota, Pendurthi Mandal Visakhapatnam – 530029 Andhra Pradesh [Pan:Aacti1156R] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C.Subrahmanyam, Ca : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 13.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 28.08.2025

ac)(iii) and under section 80G(5)(iii) respectively, to produce memorandum of association / Trust deed for verification and to furnish a detailed reply on the specific information called for in the said notice. In response, assessee has submitted some of the details as called for. Subsequently, another notice was issued to the assessee to submit the full information

CHAITANYA BHRATHI,VIZIANAGARAM vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.179/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Vs. Chaitanya Bharathi Commissioner Of Income Tax Exemptions Ward Plot No. 02, Naidu Residency Hyderabad C.B. Colony, Cantonment Vizianagaram – 535003 Andhra Pradesh [Pan:Aaatc4803D] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C.Subrahmanyam, Ca : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 14.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 28.08.2025

12A(1)(ac)(iv) of the Act to produce the copy of Memorandum of Association/Trust Deed for verification and to furnish a detailed reply on the specific information called for in the said notice. In response, assessee has submitted some of the details as called for. On perusal of the submissions made by the assessee, it is observed

SREE SRINIVASA TRUST,BHIMAVARAM vs. INCOME TAX OFFICER (EXEMPTION WARD), RAJAHMUNDRY

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.107/Viz/2025

12A(1)(ac)(vi) of the Act to produce the copy of Memorandum of Association/Trust Deed for verification and to furnish a detailed reply on the specific information called for in the said notice. In response, assessee has submitted some of the details as called for. Subsequently, another notice dated 28.10.2024 was issued to the assessee to submit the full

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3,, VISAKHAPATNAM vs. MILK PRODUCERS EMPLOYEES EDUCATIONAL HEALTH MEDICAL WELFARE TRUST,, VISAKHAPATNAM

In the result, appeal of the revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.229/Viz/2020 (निर्धारण वर्ा / Assessment Year : 2015-16) Dy.Commissioner Of Income Tax Vs. M/S Milk Producers & Central Circle-2 Employees Educational Visakhapatnam Health & Medical Welfare Trust, D.No.32-11-1 Krishi Building Nathayyapalem Visakhapatnam [Pan : Aaatm6689B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

12A of the Act, filed it’s return of income for the A.Y.2015-16, declaring total income at Rs. Nil. Subsequently, search and seizure operation u/s 132 of the Act was conducted on 25.10.2016 in the case of Visakha Dairy Group. Consequent to the search, a notice u/s 153A was issued and served on the assessee on 23.06.2017. In response

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

ac)(iii) of the Act to produce the copy of Memorandum of Association/Trust Deed for verification and to furnish a detailed reply on the specific information called for in the said notice. In response, assessee has submitted some of the details as called for. Subsequently, another notice dated 20/12/2024 was issued to the assessee to submit the full information Page

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

ac)(iii) of the Act to produce the copy of Memorandum of Association/Trust Deed for verification and to furnish a detailed reply on the specific information called for in the said notice. In response, assessee has submitted some of the details as called for. Subsequently, another notice dated 20/12/2024 was issued to the assessee to submit the full information Page

VIJAYAWADA ASSOCIATION OF GENITO URINARY SURGEONS,KRISHNA DIST vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.199/Viz/2025 (निर्धारणवर्ा/ Assessment Year: --------) Vs. Vijayawada Association Of Income Tax Officer-Exemption Ward Rajahmundry Genito Urinary Surgeons Andhra Pradesh 6-264, Penamaluru S.O. Penamaluru Krishna – 521139 Andhra Pradesh [Pan:Aagav7376K] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C.Subrahmanyam, Ca : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 14.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 28.08.2025

12A(1)(ac)(iii) of the Act to produce the copy of Memorandum of Association/Trust Deed for verification and to furnish a detailed reply on the specific information called for in the said notice. In response, assessee has submitted some of the details as called for. Subsequently, another notice dated 24.12.2024 was issued to the assessee to submit the full

REPAKAVARI CHOULTRY,PALAKOL vs. INCOME TAX OFFICER (EXEMPTION WARD), RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated herein above

Bench: us by raising following grounds of appeal:

12A(1)(AC)(iii) of the Act to produce the copy of Memorandum of Association/Trust Deed for verification and to furnish a detailed reply on the specific information called for in the said notice. In response, assessee has submitted partial information only. Subsequently, another notice dated 10/02/2025 was issued to the assessee to submit the full information along with