THE KRISHNA DISTRICT LORRY OWNERS ASSOCIATIONS,VIJAYAWADA vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY
In the result, appeal filed by the assessee is allowed
ITA 160/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam04 Sept 2025AY 2018-19
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 160/Viz/2024 (A.Y. 2018-19) The Krishna District Lorry Owners Associations V. Income Tax Officer –Exemption Ward 40-13-1/1, Near Benz Circle Rajahmundry Chandramoulipuram, Vijayawada – 520010 Andhra Pradesh [Pan:Aaatt4359H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 250
trust's activities fall within the purview of charitable purposes as defined under section 2(15) of the IT Act. The income generated, including student fees and incidental revenue, is essential for carrying out these charitable activities and does not violate any legal provisions.
6. The appellant seeks a reversal of the lower authorities' orders in the interest of justice
