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)

1,01,89,100/- is explained. He therefore prayed that the additions made by the Ld. AO be deleted. Page No. 5 I.T.A.No.61/VIZ/2024 Ramya Charitable Trust 8. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] submitted that the assessee has not submitted any third party confirmations of the donations received by the assessee other than the ledger

JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY,KAKINADA vs. THE COMMISSIONER OF INCOME TAX ( EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

charitable activity and was also exempt from filing returns of income. The assessee was earlier known as 7 Jawaharlal Nehru Technological University which was subsequently divided into four Universities and the assessee is one of them which was formed in 2008. Section 10(23C)(iiiab) provided that the income of any University or other Educational Institution existing solely for educational

ASSOCIATION OF RELIEF VOLUNTREERS,,VIJAYAWADA vs. THE INCOME TAX OFFICER(EXEMPTIONS), RAJAMAHENDRAVARAM

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.194/Viz/2020 ("नधा"रणवष"/ Assessment Year:2016-17) Association Of Relief Volunteers, Vs. Income Tax Officer, Vijayawada. (Exemptions), Pan: Aacta 0213 B Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri Gvn Hari, Advocate ""याथ"क"ओरसे/ Respondent By : Sri On Hari Prasada Rao, Sr. Ar

Charitable Trust vs. Assistant Director of Income Tax (Exemptions) [2019] 263 taxman 0648 (Madras). Per contra, the Ld. DR submitted that as per the provisions of section 11(2) of the Act, the assessee shall file Form-10 on or before the due date of filing of the return of income as mentioned in section 139(1

GMR VARALAKSHMI FOUNDATION,RAJAM vs. THE COMMISSIONER OF INCOME TAX, EXEMPTION, , HYDERABAD AT VIZAG

Bench: Shri Laliet Kumar & Shri Manjunatha G

1)(c) of the Act, where any order referred to in this sub-section and passed by the Assessing Officer has been subject matter of any appeal, the powers of the Principal Commissioner or Commissioner under this sub- section shall extend and shall be deemed always to have extended to such matters as had not been considered and decided

VISAKHA MATSYAKARULA KALANJIA SAMAKYA,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

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

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI OMKARESHWAR CHIDARA, HON’BLE (Accountant Member)

Charitable Trust is for the benefit of fisherman community, consisting of 117 Self Help Groups (“SHGs”) with a total number of 1460 female members, who are all below poverty line and illiterates. Each member contributes an amount of Rs.200/- per month towards savings and the same is deposited in the bank. The bank sanctions loan to the SHGs, depending upon

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

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

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