SRI SAHASRALINGESWARA SWAMY TEMPLE,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

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: -

trust will get U/s-12A benefits for this Assessment Year also and will also get 15% accumulation benefits, to be worked out and granted while calculating income computation as per Hon'ble Supreme Court of India decision and assessment cannot be reopened Under Section - 147 of the Income Tax Act, 1961 as per Hon'ble Court decisions. Ground

SRI SAHASRALINGESWARA SWAMY,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

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: -

trust will get U/s-12A benefits for this Assessment Year also and will also get 15% accumulation benefits, to be worked out and granted while calculating income computation as per Hon'ble Supreme Court of India decision and assessment cannot be reopened Under Section - 147 of the Income Tax Act, 1961 as per Hon'ble Court decisions. Ground

SRI KOTI LINGA HARI HARA MAHAKSHETRAM TEMPLE,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WD, RAJAHMUNDRY

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.365/Viz/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Sri Koti Linga Hari Hara Vs. Income Tax Officer, Mahakshetram Temple, Exemption Ward, Visakhapatnam. Rajahmundry. Pan: Acgfs3064C (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Cr Hemanth Kumar, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 07/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

144B of the Income-tax Act, 1961 (for short, “Act”) dated 29/03/2022 for the Assessment Year 2015–16. The assessee has 2 Sri Koti Linga Hari Hara Mahakshetram Temple vs. ITO assailed the impugned order on the following grounds of appeal before us: “1. The order of the Ld. Commissioner of Income Tax (Appeals) is contrary to facts