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

In the result, appeal of the assessee is allowed

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)

143(3) read with section 147 of the Income-tax Act and, thus when the order was passed by the Tribunal on January 28, 2010, the assessment proceedings were pending before the Assessing Officer. Therefore, the benefit of registration is required to be given for the preceding assessment years, i.e., 2007-08. The learned counsel for the assessee relied upon

HERALDS OF GOOD NEWS,THANGELLAMUDI vs. INCOME TAX OFFICER (EXEMPTIONS), VIJAYAWADA

Trust filed its return of income for\nthe A.Y. 2013-14 on 27.10.2013 declaring total income at Nil. After processing\nthe return summarily under section 143(1) of the Act, the case was subsequently\nselected for scrutiny under CASS and statutory notices under section 143(2) and\n142(1) of the Act were issued and served on the assessee

DR KONDABOLU BASAVAPUNAIAH & DR LAKSHMI PRASAD TRUST,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

charitable trust, sold a property to one of its trustees at a consideration of Rs. 1,50,50,000/-, which was allegedly less than the market value of Rs. 1,67,50,000/-. The Assessing Officer denied exemption under Section 11 of the Income Tax Act, treating the transaction as a violation of Section 13(1)(c) r.w.s

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

In the result, appeal of the assessee is allowed

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

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 be rectified. This issues

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

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

143(3) r.w.s. 147 of the Act, dated 13/03/2015. In the assessment order, the Assessing Officer has 3 ITA Nos. 312-314/VIZ/2018 (M/s. Cargo Handling Pvt. Workers Pool Trust) noted that assessee has refunded an amount of Rs.3,51,90,879/- to M/s. SICL, out of which an amount of Rs.1,57,47,623/- had been refunded

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

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

143(3) r.w.s. 147 of the Act, dated 13/03/2015. In the assessment order, the Assessing Officer has 3 ITA Nos. 312-314/VIZ/2018 (M/s. Cargo Handling Pvt. Workers Pool Trust) noted that assessee has refunded an amount of Rs.3,51,90,879/- to M/s. SICL, out of which an amount of Rs.1,57,47,623/- had been refunded

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

143(1) of the Act as erroneous and also denying the exemption under section 11 of the Act is outside the scope of intimation and further considering that the assessee did not exceed gross receipts of Rs. 1 Crore and therefore eligible for exemption under section 10(23C)(iiiad) of the Act, preferred to file the appeal before Ld.CIT

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

143(1) of the Act as erroneous and also denying the exemption under section 11 of the Act is outside the scope of intimation and further considering that the assessee did not exceed gross receipts of Rs. 1 Crore and therefore eligible for exemption under section 10(23C)(iiiad) of the Act, preferred to file the appeal before Ld.CIT

YENUGUVANI LANKA RURAL EDUCATIONAL SOCIETY,YENUGUVANI LANKA vs. INCOME TAX OFFICER, WARD-1, PALAKOL

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.265/Viz/2021 (ननधधारण वषा / Assessment Year :2018-19) Yenuguvani Lanka Rural Vs. Income Tax Officer, Ward-1, Educational Society, Income Tax Buildings, D.No.2-76, New Harijana Peta, Near Govt. College, Yenuguvani Lanka. Doddipatla Road, Palakol, Andhra Pradesh. Pan: Aaaay 2757 K (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri I. Kama Sastry प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar

charitable basis and duly registered U/s. 12A of the Act vide order dated 20/02/2009. The assessee filed its return of income on 24/07/2018 declaring a gross receipt of Rs. 2,20,756/- and claimed an exemption of Rs. 2,12,443/- U/s. 11 of the Act. The return was processed U/s. 143(1) by CPC, Bangalore which disallowed the gross

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3,, VISAKHAPATNAM vs. MILK PRODUCERS EMPLOYEES EDUCATIONAL HEALTH MEDICAL WELFARE TRUST,, VISAKHAPATNAM

In the result, appeal of the revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.229/Viz/2020 (निर्धारण वर्ा / Assessment Year : 2015-16) Dy.Commissioner Of Income Tax Vs. M/S Milk Producers & Central Circle-2 Employees Educational Visakhapatnam Health & Medical Welfare Trust, D.No.32-11-1 Krishi Building Nathayyapalem Visakhapatnam [Pan : Aaatm6689B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

143(2) and 142(1) of the Act along with questionnaire was issued and served on the assessee on 01.06.2018. Due to change in incumbency, another notice u/s 142(1) of the Act dated 13.11.2018 was issued and served on the assessee on the same day. In response to the above notice, assessee’s representative appeared and submitted the information

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTION CIR, VIJAYAWADA vs. SRI KOUNDINYA EDUCATIONAL SOCIETY, RAJAHMUNDRY

143(2)\nand 142(1) of the Act dated 17.09.2012 were issued and served on the assessee\nalong with the questionnaire. In response, assessee's representative appeared\nPage No. 2\nI.T.A.No.62/VIZ/2024\nC.O. No. 6/VIZ/2024\nSri Koundinya Educational Society --\nfrom time to time and submitted information required by the Assessing Officer.\nLd. Assessing Officer [hereinafter in short “Ld. AO"] observed

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)

143(1) of the Act on 23.08.2022, determining the total income at Rs.13,06,389/-. The CPC, Bengaluru noted that the assessee did not obtain new registration certificate and hence the entire income was treated as net profit, while processing the return of income. After getting the demand notice and intimation order, the assessee has filed a rectification application before

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

In the result, appeal of the revenue is dismissed

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

143(3) on total income of Rs.26,71,55,964/- and the AO held that the assessee is not eligible for exemption u/s 11 of the act on the reason that the assessee is engaged in commercial activities. During the assessment proceedings, the AO found that the assessee has claimed the infrastructure expenses of Rs.28,74,14,336/- revenue expenditure

SRI JAGANNADHA SWAMY, SRI ANJANEYA SWAMY, SRI VENKATESWARA SWAMY TEMPLES,,GUNTUR vs. THE ITO(EXEMPTIONS),, GUNTUR

In the result, appeal filed by the assessee is dismissed

Bench: Shri V. Durga Rao, Hon’Blesri Jagannadha Swamy, Vs. Ito (Exemptions), Sri Anjaneya Swamy, Guntur. Sri Venkateswara Swamy Temples, Lalapet, Guntur. Pan No. Aadts 8844 H (Appellant) (Respondent)

charitable trust, filed its return of income declaring NIL income after claiming the excess of income over expenditure of Rs.26,39,132/-. The case of the assessee was selected for scrutiny and after following due procedure assessment was completed u/sec. 143(3) of the Act by computing income at Rs.20,72,811/-. (Sri Jagannadha Swamy, Sri Anjaneya Swamy, Sri Venkateswara

SRI BHUVANESWARI NILAYAM,TIRUMALA vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

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

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.519/Viz/2024 (िनधा"रण वष"/Assessment Year: 2020-21) Sri Bhuvaneswari Nilayam Vs. Income Tax Officer Tirumala Ward 1(1) Pan:Aawts0401P Guntur (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Uday & Gopi, Ca राज" व "ारा/Revenue By:: Dr. Aparna Villuri, Sr-Dr सुनवाई की तारीख/Date Of Hearing: 22/09/2025 घोषणा की तारीख/Pronouncement: 03/10/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Sri Bhuvaneswari Nilayam (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Addl/Jcit(A)-2,Ahmedabad (“Ld. First Appellate Authority”) Dated 15/02/2024 For The A.Y 2020-21. 2. At The Outset, It Is Noted That There Is A Delay Of 242 Days In Filing The Present Appeal Before This Tribunal. The Assessee Has Filed A Condonation Petition Accompanied By An Affidavit Explaining The Reasons For Such Delay. In This Regard, The Learned

Charitable Trust, filed its return of income for A.Y. 2020-21 on 31.10.2019, declaring total income of Rs.3,36,110/-. The CPC, Bangalore processed the return of the assessee under section Page 4 of 7 ITA No 519 of 2024 Sri Bhuvaneswari Nilayam Tirumala 143

SRIPADA SRIVALLABHA MAHA SAMSTANAM,PITHAPURAM vs. INCOME TAX OFFICER(EXEMPTION WARD), RAJAHMUNDRY

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S & आ.अपी.सं /Ita No.289/Viz/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Sripada Srivallabha Vs. Income Tax Officer Mahasamsthanam Exemption Ward Pithapuram Rajahmundry Pan:Aadts8424P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Vvs Narayana Medisetti राज" व "ारा/Revenue By:: Dr. Aparna Villuri, Dr सुनवाई की तारीख/Date Of Hearing: 27/11/2024 घोषणा की तारीख/Pronouncement: 27/11/2024 आदेश/Order

Charitable Trust and taken over by the Endowment Department, in the year 2017. Thus, the affairs of the assessee trust are being managed and controlled by the Executive Officer of the A.P Endowment Department. The limitation for filing the appeal was to expire on 20th October, 2023. However, in the month of October, 2023, the temple was celebrating Sripada Swamy

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

143(3) on 21/12/2018 determining the total income of Rs. 19,25,733. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A). During the first appellate proceedings, the assessee’s representative filed a written submission stating that the appellant has spent Rs. 22,07,314/- as repayment of loan vide

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ADDL. CIT.,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

Charitable Trust / institution. The Ld. CIT-1, Visakhapatnam observed that allowing the deduction of expenditure relating to the earlier assessment years during the AY 2010-11 amounted to grant of double benefit to the assessee and therefore the order of 10 the Ld. AO is erroneous and also prejudicial to the interests of the Revenue. The Ld. CIT-1, Visakhapatnam