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)

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 of the assessee. Further she also stated that in most of the cases the same person has given donations which was accounted

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

trust, which is not required to furnish its return of income or loss under any other provisions of this section, to furnish return of such income of the previous year in the prescribed form and verified in the prescribed manner or as may be prescribed and all the provisions 8 of this Act shall so far as may be, apply

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

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

ARIHANT CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), , VISAKHAPATNAM

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

Charitable Trust had expired on 22-9-1992 was not noticed by the ITO. This is not a case of information on a question of law. The dispute as to whether reopening is permissible after the audit party expresses an opinion on a question of law is now being considered by a larger Bench of this Court. There

ARIHANT CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1),, VISAKHAPATNAM

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

Charitable Trust had expired on 22-9-1992 was not noticed by the ITO. This is not a case of information on a question of law. The dispute as to whether reopening is permissible after the audit party expresses an opinion on a question of law is now being considered by a larger Bench of this Court. There

ARIHANT CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1),, VISAKHAPATNAM

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

Charitable Trust had expired on 22-9-1992 was not noticed by the ITO. This is not a case of information on a question of law. The dispute as to whether reopening is permissible after the audit party expresses an opinion on a question of law is now being considered by a larger Bench of this Court. There

ARIHANT CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), , VISAKHAPATNAM

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

Charitable Trust had expired on 22-9-1992 was not noticed by the ITO. This is not a case of information on a question of law. The dispute as to whether reopening is permissible after the audit party expresses an opinion on a question of law is now being considered by a larger Bench of this Court. There

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

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

Bench: Shri Laliet Kumar & Shri Manjunatha G

5. During the course of hearing, Learned Counsel for the Assessee submitted that there is no dispute between the parties that the assessee is a society registered under the Income Tax Act, 1961 and had issued Certificate u/sec.12A of the Act. The dispute is only to the extent of change of name in favour of the assessee in the present