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96 results for “charitable trust”+ Section 12A(3)clear

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Key Topics

Section 12A283Section 1193Exemption84Section 80G61Section 1040Section 143(3)25Addition to Income23Section 12A(1)(ac)22Section 143(1)

SRI KANAKA MAHALAKSHMI AMMAVARI TEMPLE,BURUJUPETA vs. CPC, BANGALORE

In the result, appeal of the assessee is allowed

ITA 358/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam29 Apr 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.358/Viz/2024 (िनधा"रण वष"/ Assessment Year: 2015-16) Sri Kanaka Mahalakshmi Ammavari Temple V. Centralized Processing Center D.No. 22-71-26/B, Skml Temple Bangalore. Kotha Road, Burujupeta Visakhapatnam – 530001, Andhra Pradesh [Pan: Aaajs1861M] (अपीलाथ"/ Appellant) (""थ"/ Respondent)

Section 11Section 143(1)Section 154Section 65

charitable trusts/institutions. Admittedly, in the present case when the registration was granted on March 5, 2010, with effect from April 1, 2008, the assessment proceedings for 2007-08 were pending before the Assessing Officer. Therefore, the assessee cannot be treated as an association of persons and is required to be treated as registered trust under section 12A of the Income

Showing 1–20 of 96 · Page 1 of 5

21
Section 80G(5)18
Charitable Trust17
Disallowance15

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

ITA 337/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam03 Jun 2020AY 2013-14

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

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri S.R.S. Narayan, CIT DR
Section 12A

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

SWARAJ FOUNDATION,VISAKHAPATANAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, the appeal filed by the assessee trust in ITA

ITA 68/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam30 Jun 2025

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

Section 12ASection 12A(1)(ac)Section 80G(5)

3. Succinctly stated, the assessee is a public charitable trust constituted vide trust deed dated 15.08.2004. The assessee trust has been established to undertake 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

SWARAJ FOUNDATION,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, the appeal filed by the assessee trust in ITA

ITA 69/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam30 Jun 2025

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

Section 12ASection 12A(1)(ac)Section 80G(5)

3. Succinctly stated, the assessee is a public charitable trust constituted vide trust deed dated 15.08.2004. The assessee trust has been established to undertake 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

DHATRI FOUNDATION, ,VISAKHAPATNAM vs. THE COMMISSIONER OF INCOME TAX(EXEMPTION), , HYDERABAD

In the result, appeal filed by the Assessee is allowed

ITA 252/VIZ/2020[2020-21]Status: DisposedITAT Visakhapatnam22 Mar 2021AY 2020-21

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri I.Kama Sastry, CAFor Respondent: Shri D.K. Sonawal, CIT DR
Section 12A

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

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

In the result, appeal filed by the assessee is allowed

ITA 653/VIZ/2019[2019-2020]Status: DisposedITAT Visakhapatnam08 Apr 2022AY 2019-2020

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

For Appellant: Sri G.V.N. HariFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 12ASection 13Section 135

3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996)] and subsequently the Principal Commissioner or Commissioner is satisfied that the activities of such trust

SRI SAHASRALINGESWARA SWAMY TEMPLE,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 338/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2015-16

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: -

Section 12ASection 147

3. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1065943292(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

SRI SAHASRALINGESWARA SWAMY,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 339/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2016-17

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: -

Section 12ASection 147

3. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1065943292(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

SRI SAHASRALINGESWARA SWAMY TEMPLE,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 337/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2014-15

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: -

Section 12ASection 147

3. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1065943292(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

SRI SAHASRALINGESWARA SWAMY TEMPLE,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 489/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2013-14

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: -

Section 12ASection 147

3. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1065943292(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

THE KRISHNA DISTRICT LORRY OWNERS ASSOCIATIONS,VIJAYAWADA vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

ITA 160/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam04 Sept 2025AY 2018-19

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)

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 250

charitable nature of the trust's objectives, despite prior approval and registration under section 12A of the IT Act. This decision lacks a valid basis and contravenes established legal principles. Page No. 3

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

ITA 313/VIZ/2018[2011-2012]Status: DisposedITAT Visakhapatnam08 Jun 2020AY 2011-2012

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

For Appellant: Dr. C.P. Rama Swami, AdvFor Respondent: Shri S.R.S. Narayan, CIT DR
Section 13(1)(c)Section 143(3)Section 164(2)

charitable trust and was registered u/sec. 12A of the Act. Accordingly, assessee has been claiming exemption u/sec. 11 over the years and the same was allowed by the department. However, the Commissioner of Income Tax-1, Visakhapatnam had cancelled the registration of the trust u/sec. 12AA(3) w.e.f. 01/04/2009 vide his order dated 06/02/2013. During the course of assessment proceedings

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

ITA 312/VIZ/2018[2008-2009]Status: DisposedITAT Visakhapatnam08 Jun 2020AY 2008-2009

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

For Appellant: Dr. C.P. Rama Swami, AdvFor Respondent: Shri S.R.S. Narayan, CIT DR
Section 13(1)(c)Section 143(3)Section 164(2)

charitable trust and was registered u/sec. 12A of the Act. Accordingly, assessee has been claiming exemption u/sec. 11 over the years and the same was allowed by the department. However, the Commissioner of Income Tax-1, Visakhapatnam had cancelled the registration of the trust u/sec. 12AA(3) w.e.f. 01/04/2009 vide his order dated 06/02/2013. During the course of assessment proceedings

ANNAPURNA CHARITABLE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 98/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam10 Aug 2023AY 2020-21

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

For Appellant: Sri GVN Hari, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 11Section 139Section 139(1)Section 139(4)Section 139(5)Section 143(1)Section 4

3. Thus, for a trust registered under section 12AA of the Act to avail the benefit of exemption under section 11 shall inter-alia file its return of income within the time allowed under section 139 of the Act. Accordingly, orders under section 143(1)(a) in those cases in which demand has been raised on this issue may please

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

In the result, appeal of the assessee is partly allowed

ITA 61/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam06 Feb 2025AY 2017-18

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)

Section 11Section 12ASection 133(6)Section 142(1)Section 144

12A of the Act vide CIT (Exemption), Hyderabad proceedings in File No. CIT(E)/Hyd/7(9)/12A&80G/2015-16 dated 28.03.2016 w.e.f. 04.09.2015. Assessee-Trust did not file its return of income for the A.Y. 2017-18. It was found from the AIMS data in the ITBA module that the assessee has made cash deposits

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

ITA 109/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam27 Jun 2025

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)

Section 12ASection 12A(1)(ac)

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

SREERAM BHAGAWATHI AYYAPPA SEVA TRUST,KAKINADA vs. INCOME TAX OFFICER, KAKINADA

In the result, the impugned order dated 13

ITA 217/VIZ/2025[2025-26]Status: DisposedITAT Visakhapatnam04 Jul 2025AY 2025-26

Bench: rejection.”

Section 12ASection 80G(5)

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

ITA 216/VIZ/2025[2025-26]Status: DisposedITAT Visakhapatnam04 Jul 2025AY 2025-26

Bench: rejection.”

Section 12ASection 80G(5)

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

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

In the result, appeal of the assessee is dismissed

ITA 214/VIZ/2024[NA]Status: PendingITAT Visakhapatnam17 Jan 2025

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)

Section 12A

3. This appeal is filed by the assessee against the rejection order of the assessee by the Ld.CIT(E) vide DIN & Notice No. ITBA/EXM/F/EXM45/2023-24/1058941990(1) dated 20.12.2023. 4. At the outset, it is noticed from the appeal record that there is a delay of 86 days in filing the appeal before the Tribunal. Explaining the reasons for belated filing

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

In the result, appeal of the assessee is dismissed

ITA 213/VIZ/2024[NA]Status: DisposedITAT Visakhapatnam17 Jan 2025

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)

Section 12A

3. This appeal is filed by the assessee against the rejection order of the assessee by the Ld.CIT(E) vide DIN & Notice No. ITBA/EXM/F/EXM45/2023-24/1058941990(1) dated 20.12.2023. 4. At the outset, it is noticed from the appeal record that there is a delay of 86 days in filing the appeal before the Tribunal. Explaining the reasons for belated filing