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61 results for “charitable trust”+ Section 13(9)clear

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Key Topics

Section 12A112Section 1162Exemption44Section 1035Section 143(3)31Section 14727Section 14821Section 143(1)20Addition to Income

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)

section 13(1)(c) & 13(2)(g) 6 ITA Nos. 312-314/VIZ/2018 (M/s. Cargo Handling Pvt. Workers Pool Trust) r.w.s 13(3) of the Act. Hence, we direct the A.O. to allow the exemption as claimed by the assessee and delete the additions made towards refund of excess amount to M/s. South India Corporation Ltd.” 11. By respectfully following

Showing 1–20 of 61 · Page 1 of 4

20
Disallowance12
Reopening of Assessment11
Section 12A(1)(ac)10

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)

section 13(1)(c) & 13(2)(g) 6 ITA Nos. 312-314/VIZ/2018 (M/s. Cargo Handling Pvt. Workers Pool Trust) r.w.s 13(3) of the Act. Hence, we direct the A.O. to allow the exemption as claimed by the assessee and delete the additions made towards refund of excess amount to M/s. South India Corporation Ltd.” 11. By respectfully following

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)

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

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)

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

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

9. Child care and nutrition.” 4. The Trust applied for grant of registration u/s. 12AA on 22/3/2019 before the Ld. CIT(Exemptions), Hyderabad. Registration U/s. 12AA was rejected on the ground that the assessee trust has been formed by the settler M/s. Apex Frozen Foods Ltd., only for the purpose of carrying out its CSR activities. While rejecting assessee

ACIT, (EXEMPTIONS), EXEMPTIONS CIRCLE,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY,, TUNI,

In the result, all the appeals filed by the revenue for the

ITA 382/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

13 for claiming exemptions. (See also Expln. (1) to Section 11(1).] (d) Section 11(1) (d) specifically grants exemption to capital contributions to make the fact of non-taxability clear beyond doubt. But it proceeds on the erroneous assumptions that such contributions are of income nature - "income in the form of voluntary contributions". This assumption should be disregarded

ACIT,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY, TUNI

In the result, all the appeals filed by the revenue for the

ITA 465/VIZ/2017[2008-09]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

13 for claiming exemptions. (See also Expln. (1) to Section 11(1).] (d) Section 11(1) (d) specifically grants exemption to capital contributions to make the fact of non-taxability clear beyond doubt. But it proceeds on the erroneous assumptions that such contributions are of income nature - "income in the form of voluntary contributions". This assumption should be disregarded

ACIT, EXEMPTIONS,, VIJAYAWADA vs. SRI PRAKASHA EDUCATIONAL SOCIETY,, TUNII

In the result, all the appeals filed by the revenue for the

ITA 467/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DR
Section 10Section 11Section 133ASection 2(24)

13 for claiming exemptions. (See also Expln. (1) to Section 11(1).] (d) Section 11(1) (d) specifically grants exemption to capital contributions to make the fact of non-taxability clear beyond doubt. But it proceeds on the erroneous assumptions that such contributions are of income nature - "income in the form of voluntary contributions". This assumption should be disregarded

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

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)

9. In the result, the appeal filed by the assessee trust in ITA No.216/Viz/2025 is allowed for statistical purposes in terms of our aforesaid observations. 10. We shall now deal with the appeal filed by the assessee trust, wherein it has assailed the rejection of its application for permanent registration under Section

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)

9. In the result, the appeal filed by the assessee trust in ITA No.216/Viz/2025 is allowed for statistical purposes in terms of our aforesaid observations. 10. We shall now deal with the appeal filed by the assessee trust, wherein it has assailed the rejection of its application for permanent registration under Section

GOLLA'S EDUCATIONAL AND RESEARCH TRUST,,VIJAYAWADA vs. ACIT(CPC), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 541/VIZ/2017[2014-15]Status: DisposedITAT Visakhapatnam26 Apr 2018AY 2014-15

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri V. Appala Raju, DR
Section 11Section 114Section 12Section 13Section 143(1)Section 160Section 164(2)Section 2

13(1)(d) of the Act, which is not the reason for denying benefits of s. 11 in the present case. In view of the above legal position, I hold that s. 164(2) applies and the tax is to be calculated on the AOP on the minimum marginal rate.” 8. Tax Payers Information Series -37, Assessment of Charitable Trusts

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), VIJAYAWADA vs. KANDULA LAKSHUMMA MEMORIAL EDUCATIONAL SOCIETY, KADAPA

In the result, appeal of the revenue as well as the cross objections of the assessee are dismissed

ITA 179/VIZ/2018[2013-2014]Status: DisposedITAT Visakhapatnam18 Sept 2020AY 2013-2014

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.179/Viz/2018 (निर्धारण वर्ा/Assessment Year:2013-14) Deputy Commissioner Of Vs. M/S Smt.Kandula Income Tax (Exemptions) Lakshumma Memorial Vijayawada Educational Society D.No.3/429 Raja Reddy Street Kadapa [Pan :Aadas4432Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.91/Viz/2018 (Arising Out Of I.T.A. No.179/Viz/2018) (निर्धारण वर्ा/Assessment Year:2013-14) Vs. M/S Smt.Kandula Lakshumma Deputy Commissioner Of Memorial Educational Society Income Tax (Exemptions) D.No.3/429 Vijayawada Raja Reddy Street Kadapa [Pan :Aadas4432Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri B.Rama Krishna, Dr निर्धाऩरती की ओ रसे / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 18.08.2020 घोर्णध की तधरीख/Date Of Pronouncement : 21.09.2020

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri B.Rama Krishna, DR
Section 11Section 13(1)(c)

section 13(1)(c) of the Act. We find from the order of the AO that the assessee has furnished the information and filed the explanation, produced vouchers, therefore, the burden of the assessee has been discharged and the AO failed to bring any evidence to show that the excess amount was paid to Sri K.Sivananda Reddy, member

SRI SURYA NARAYANA SWAMY VARI DEVASTHANAMS,ARASAVALLI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 121/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam20 Feb 2025AY 2017-18

Bench: Shrik Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./ I.T.A. 121/Viz/2023 (निर्धारण वर्ा/ Assessment Year : 2017-18) Sri Surya Narayana Swamy Vari Vs. The Assistant Commissioner Devasthanams, Of Income Tax, Arasavalli, Exemption Circle, Srikakulam District. Vijayawada. Pan: Aaajs0913Q (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 11(2)Section 12ASection 13(9)Section 143(2)Section 143(3)Section 43(10)

charitable trust in Arasavalli, Srikakulam District, Andhra Pradesh. The assessee filed its return of income on 8/3/2018 for AY 2017-18 admitting a total income of Rs. NIL. Subsequently, the case was selected for scrutiny under CASS and statutory notice U/s. 143(2) was issued on 8/8/2018. In response, the assessee furnished relevant documents from time to time through

M/S. SREE MANIPRAKASH CHARITABLE WELFARE SOCIETY,VISAKHAPATNAM vs. THE INCOME TAX OFFICER (EXEMPTIONS), VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 669/VIZ/2019[2019-2020]Status: DisposedITAT Visakhapatnam10 Feb 2021AY 2019-2020

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.669/Viz/2019 (निर्धारण वर्ा/Assessment Year:2019-20) M/S Sree Maniprakash Charitable Vs. Income Tax Officer Welfare Society (Exemptions) D.No.19-53/1 Visakhapatnam Near Railway Flyover Bridge Pendurthy, Visakhapatnam [Pan : Aaots8801M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri T.S.N.Murthy, Cit(Dr) सुिवधई की तधरीख / Date Of Hearing : 02.02.2021 घोर्णध की तधरीख/Date Of Pronouncement : 10.02.2021 आदेश /O R D E R Per D.S.Sunder Singh: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Exemptions) [Cit(E)], Hyderabad In F.No.Cit(E), Hyd/85(03)/80G/2018-19 Dated 30.09.2019 For The Assessment Year (A.Y.) 2019-20. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri T.S.N.Murthy, CIT(DR)
Section 12ASection 13(1)Section 80G

trust Shri D.Prakash Rao. He is staying in the same premises and his lodging and boarding is taken care by the assessee society. Shri Prabhakar Rao is 55 year old and studied upto 10th Std only thus, viewed that the assessee has given the benefit to relatives of the founder of the society. (e) Fifthly, the Ld.CIT(E) found that

DEPUTY COMMISSIONER OF INCOME TAX, , VIJAYAWADA vs. VDM CHARITABLE TRRUST ,, ELURU

In the result, appeal of the revenue as well as the cross objection of the assessee are dismissed

ITA 277/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam23 Apr 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.277/Viz/2018 (निर्धारण वर्ा/ Assessment Year:2009-10) Dy.Commissioner Of Vs. M/S V.D.M.Charitable Trust Income Tax (Exemptions) Bishop’S House Vijayawada Xavier Nagar Eluru [Pan : Aaatv5072F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.14/Viz/2018 (Arising Out Of I.T.A.No.277/Viz/2018) (निर्धारण वर्ा/ Assessment Year:2009-10) M/S V.D.M.Charitable Trust Dy.Commissioner Of Bishop’S House Income Tax (Exemptions) Xavier Nagar Vijayawada Eluru [Pan : Aaatv5072F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 15.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .04.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt Suman Malik, DR
Section 11Section 13Section 143Section 143(3)Section 147Section 263

section 13 of the Act. 4. Against the order u/s 263, the assessee filed appeal before ITAT and the ITAT, Visakhapatnam Bench in its order No.195/Viz/2012 dated 07.10.2016 quashed the order passed u/s 263 and restored the assessment order passed u/s 143(3) originally. Meanwhile, the AO has given effect to the order of the 263 and passed the consequential

THE ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTION), EXEMPTION CIRCLE,, VIJAYAWADA vs. ANDHRA CRICKET ASSOCIATION, VIJAYAWADA

In the result, appeal of the revenue is dismissed

ITA 50/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2016-17

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.50/Viz/2020 (ननधधारण वर्ा/Assessment Year:2016-2017) Asst.Commissioner Of Income Tax Vs. M/S Andhra Cricket (Exemptions) Association Exemptions Circle D.No.60-8-8, 5Th Lane Vijayawada Siddartha Nagar Vijayawada [Pan : Aaatt2377D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.A.Rahim, I.T.P सुनवधई की तधरीख / Date Of Hearing : 25.09.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.11.2020

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.A.Rahim, I.T.P
Section 10Section 11Section 12ASection 143(3)Section 194CSection 2(15)

13 I.T.A. No.50/Viz/2020, A.Y.2016-17 M/s Andhra Cricket Association, Vijayawada context of Section 10(23C)(iv) of the said Act. It is also clear that if the literal interpretation is given to the proviso to Section 2(15) of the said Act, then the proviso would be at risk of running fowl of the principle of equality enshrined in Article

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

Charitable Trust without prejudice to the above though U/s-12A- Registration is not there the tax rates for the Assessed- Income must be taken as 'individual rates giving basic exemption limit of Rs.2,50,000/-, but not 30% on the entire Net Income. As such, the tax calculation must also kindly be made as stated in the Grounds of Appeal

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

Charitable Trust without prejudice to the above though U/s-12A- Registration is not there the tax rates for the Assessed- Income must be taken as 'individual rates giving basic exemption limit of Rs.2,50,000/-, but not 30% on the entire Net Income. As such, the tax calculation must also kindly be made as stated in the Grounds of Appeal

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

Charitable Trust without prejudice to the above though U/s-12A- Registration is not there the tax rates for the Assessed- Income must be taken as 'individual rates giving basic exemption limit of Rs.2,50,000/-, but not 30% on the entire Net Income. As such, the tax calculation must also kindly be made as stated in the Grounds of Appeal