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

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

section 139(1) of the Act. Since the assessee failed to furnish 7 Form-10 along with the return of income for claiming exemption U/s. 11(2) of the Act, exemption shall not be allowed to the assessee. The Ld. DR relied on the decision of the Hon’ble Kerala High Court in the case of CIT vs. Shree

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

Bench: Shri Laliet Kumar & Shri Manjunatha G

charitable purposes like mobile bill of Mr P. Janardhan and other expensive ignoring the fact that those expenses are in the nature of administrative expenses incurred while achieving the main objects of the trust/ society. Although, the assessee has furnished relevant evidences, the learned CIT(E) by ignoring all the evidences filed by the assessee simply set-aside the assessment