LEADER PEOPLE SERVICE CHARITABLE TRUST,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.471/Viz/2025 (िनधा"रण वष"/Assessment Year: Na) Leader People Service Vs. The Income Tax Officer Charitable Trust, (Exemption Ward), Visakhapatnam. Visakhapatnam. Pan: Aabtl4868N (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Sri Badicala Yadagiri, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2025 घोषणा की तारीख/Date Of 29/10/2025 Pronouncement: O R D E R "ित रवीश सूद, जे.एम./Per Ravish Sood, J.M. The Present Appeal Filed By The Assessee Trust Is Directed Against The Order Passed By The Commissioner Of Income Tax (Exemptions) [Hereinafter Referred To As “Cit(Exemptions)”], Hyderabad, Dated 17.06.2025 Rejecting Its Application Filed In “Form No. 10Ab” For Regular Registration Under Section 80G(5) Of The Income-Tax Act, 1961 (For Short, “The Act”). The Assessee

Charitable Trust vs. ITO (Exemption Ward) 6. Aggrieved, the assessee trust has carried the matter in appeal before us. 7. Sri GVN Hari, Advocate, the Learned Authorized Representative (for short “Ld. AR”) for the assessee trust at the threshold of hearing, submitted that the application filed by the assessee trust for regular registration under Section 80G

SWARAJ FOUNDATION,VISAKHAPATANAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, the appeal filed by the assessee trust in ITA

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

80G(5) of the Income-tax Act, 1961 (in short ‘the Act’), respectively. Since these appeals pertain to the same assessee trust, therefore, these are being taken up and disposed off by way of a consolidated order. 2. We shall first take up the appeal filed by the assessee trust in ITA No.69/Viz/2025, wherein it has assailed the impugned order

SWARAJ FOUNDATION,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, the appeal filed by the assessee trust in ITA

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

80G(5) of the Income-tax Act, 1961 (in short ‘the Act’), respectively. Since these appeals pertain to the same assessee trust, therefore, these are being taken up and disposed off by way of a consolidated order. 2. We shall first take up the appeal filed by the assessee trust in ITA No.69/Viz/2025, wherein it has assailed the impugned order

KALIGOTLA SNIGDHA SRIDEVI FOUNDATION,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal is allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.67/Viz/2025 Kaligotla Snigdha Sridevi Foundation V. Income Tax Officer (Exemption Ward) Income Tax Office Koligotla Vari Street Infinity Tower, Shankarmatham Road Chinna Bazar, Bheemunipatnam Santhipuram, Visakhapatnam – 530016 Visakhapatnam Andhra Pradesh [Pan:Aadtk1059J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Trust v. CIT (E) in ITA No. 575 & 576/CHNY/2023 dated 26.12.2023. b. Mandava Foundation v. ITO in ITA No. 47/HYD/2024 dated 15.03.2024. 6. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] relied on the impugned order and submitted that the Ld.CIT(E) justified in rejecting the application due to incorrect quoting of provisions. 7. We have heard rival contentions

ROTARY VIZIANAGARAM CENTRAL KAILASH BHOOMI SERVICE SOCIETY,VIZIANAGARAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKAPATNAM

In the result, appeal of the assessee is allowed

charitable activities. Furthermore, the assessee had already been granted registration under section 12A.", "result": "Allowed", "sections": [ "80G", "80G(5)(i)", "12A" ], "issues": "Whether the CIT(E) was justified in rejecting the assessee's application for registration under Section 80G without proper discussion and consideration of the trust

SREERAM BHAGAWATHI AYYAPPA SEVA TRUST,KAKINADA vs. INCOME TAX OFFICER, KAKINADA

In the result, the impugned order dated 13

Bench: rejection.”

80G(5) of the Income-tax Act, 1961 (in short ‘the Act’), respectively. Since these appeals pertain to the same assessee trust, therefore, these are being taken up and disposed off by way of a consolidated order. 2. We shall first take up the appeal filed by the assessee trust in ITA No.216/Viz/2025, wherein it has assailed the impugned order

SREERAM BHAGAWATHI AYYAPPA SEVA TRUST,KAKINADA vs. INCOME TAX OFFICER, KAKINADA

In the result, the impugned order dated 13

Bench: rejection.”

80G(5) of the Income-tax Act, 1961 (in short ‘the Act’), respectively. Since these appeals pertain to the same assessee trust, therefore, these are being taken up and disposed off by way of a consolidated order. 2. We shall first take up the appeal filed by the assessee trust in ITA No.216/Viz/2025, wherein it has assailed the impugned order

THE KRISHNA DISTRICT LORRY OWNERS ASSOCIATIONS,VIJAYAWADA vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

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)

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

INDO HUMAN RIGHTS CARE,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION), VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 4 & 5/Viz/2025 (निर्धारणवर्ा/ Assessment Year: --------) Vs. Indo Human Rights Care Income Tax Officer-Exemption Income Tax Office D.No. 11-240/1 Infinity Towers Krishnanagar Shankarmatam Road, Visakhapatnam Durganagar Pos Naidu Thota, Pendurthi Mandal Visakhapatnam – 530029 Andhra Pradesh [Pan:Aacti1156R] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C.Subrahmanyam, Ca : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 13.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 28.08.2025

Section 80G of the Income Tax Act in a summary and casual manner without substantiating the reasons for such refusal. 3) The learned CIT (Exemptions) observed that the appellant trust had not carried out any substantial charitable

INDO HUMAN RIGHTS CARE,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION), VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 4 & 5/Viz/2025 (निर्धारणवर्ा/ Assessment Year: --------) Vs. Indo Human Rights Care Income Tax Officer-Exemption Income Tax Office D.No. 11-240/1 Infinity Towers Krishnanagar Shankarmatam Road, Visakhapatnam Durganagar Pos Naidu Thota, Pendurthi Mandal Visakhapatnam – 530029 Andhra Pradesh [Pan:Aacti1156R] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C.Subrahmanyam, Ca : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 13.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 28.08.2025

Section 80G of the Income Tax Act in a summary and casual manner without substantiating the reasons for such refusal. 3) The learned CIT (Exemptions) observed that the appellant trust had not carried out any substantial charitable

SRI VIJAYA DURGA SEVA SAMITHI,EAST GODAVARI DIST vs. INCOME TAX OFFICER (EXEMPTION WARD), RAJAHMUNDRY

section 80G of the Act and the same was\nrejected by the Ld.CIT(E) without any speaking order. Ld.AR also submitted\nthat the activities carried out by the Trust are of charitable

SRI VENKATACHARYA VAIDIKA SAMSTHAN,VISHAKHAPATNAM vs. ITO, WARD - 2(1), VISHAKHAPATNAM

In the result, both the appeals filed by the assessee are dismissed in limine

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.322 & 323/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Sri Venkatacharya Vaidika Samsthan V. Income Tax Officer – Ward – 2(1)) 11-203, Sowmya Kuti, Prahladapuram 35, 50-92-35, Infinity Tower Visakhapatnam – 530027 Sankara Matam Road Opposite Reliance Fresh [Pan: Aaits2838J] Nearby Main Road, Madhura Nagar Dwarakanagar, Visakhapatnam 530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 12A of the Income Tax Act, 1961, passed by the Learned Commissioner of Income Tax (Exemptions), Hyderabad in case of our Trust, M/s. Sri Venkatacharya Vadika Samsthan was received on my email id bobbyhbcolony@gmail.com on 10.12.2024. Similarly, the Order rejecting Approval u/s 80G of the Income Tax Act, 1961 in case of the above mentioned Trust passed

SRI VENKATACHARYA VAIDIKA SAMSTHAN,VISAKHAPATNAM vs. ITO, WARD - 2(1), VISAKHAPATNAM

In the result, both the appeals filed by the assessee are dismissed in limine

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.322 & 323/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Sri Venkatacharya Vaidika Samsthan V. Income Tax Officer – Ward – 2(1)) 11-203, Sowmya Kuti, Prahladapuram 35, 50-92-35, Infinity Tower Visakhapatnam – 530027 Sankara Matam Road Opposite Reliance Fresh [Pan: Aaits2838J] Nearby Main Road, Madhura Nagar Dwarakanagar, Visakhapatnam 530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 12A of the Income Tax Act, 1961, passed by the Learned Commissioner of Income Tax (Exemptions), Hyderabad in case of our Trust, M/s. Sri Venkatacharya Vadika Samsthan was received on my email id bobbyhbcolony@gmail.com on 10.12.2024. Similarly, the Order rejecting Approval u/s 80G of the Income Tax Act, 1961 in case of the above mentioned Trust passed

ADI SHANKARACHARYA VEDA PATHASHALA,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

section 12A and 80G of the Act be granted to the Trust. 7. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] relied on the orders of the Ld.CIT(E) and vehemently argued that Page No. 3 I.T.A.Nos. 276 & 277/VIZ/2025 Adi Shankaracharya Veda Pathashala assessee has not complied with the notices and hence Ld.CIT(E) is right in rejecting

ADI SHANKARACHARYA VEDA PATHASHALA,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

section 12A and 80G of the Act be granted to the Trust. 7. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] relied on the orders of the Ld.CIT(E) and vehemently argued that Page No. 3 I.T.A.Nos. 276 & 277/VIZ/2025 Adi Shankaracharya Veda Pathashala assessee has not complied with the notices and hence Ld.CIT(E) is right in rejecting

ANDHARA UNIVERSITY ALUMNI ASSOCIATION ,VISAKHAPATNAM vs. INCOME ATX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal is allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 70 & 71/Viz/2025 Andhra University Alumni Association V. Income Tax Officer (Exemption Ward) 1St Floor, Science & Technology Building Income Tax Office Andhra University Infinity Tower, Shankarmatham Road Visakhapatnam – 530003 Santhipuram, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan:Aaeaa7037Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Trust v. CIT (E) in ITA No. 575 & 576/CHNY/2023 dated 26.12.2023. b. Mandava Foundation v. ITO in ITA No. 47/HYD/2024 dated 15.03.2024. 7. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] relied on the impugned order and submitted that the Ld.CIT(E) justified in rejecting the application due to incorrect quoting of provisions. 8. We have heard rival contentions

ANDHARA UNIVERSITY ALUMNI ASSOCIATION,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal is allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 70 & 71/Viz/2025 Andhra University Alumni Association V. Income Tax Officer (Exemption Ward) 1St Floor, Science & Technology Building Income Tax Office Andhra University Infinity Tower, Shankarmatham Road Visakhapatnam – 530003 Santhipuram, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan:Aaeaa7037Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Trust v. CIT (E) in ITA No. 575 & 576/CHNY/2023 dated 26.12.2023. b. Mandava Foundation v. ITO in ITA No. 47/HYD/2024 dated 15.03.2024. 7. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] relied on the impugned order and submitted that the Ld.CIT(E) justified in rejecting the application due to incorrect quoting of provisions. 8. We have heard rival contentions

VGR DIABETES EDUCATION AND AWARENESS CHARITABLE TRUST,VIJAYAWADA vs. INCOME TAX OFFICER (EXEMPTION WARD), RAJAHMUNDRY

In the result, appeals of the assessee are allowed for statistical purpose

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2024 & 102/Viz/2024 (ननधधारण वर्ा / Assessment Year :-Na-) Vgr Diabetes Education & Vs. Income Tax Officer Awareness Charitable Trust (Exemption Ward) D.No.40-5-19/18B Rajahmundry Vgr Diabetes Specialities Hospital A S Ramarao Road Mogalrajpuram, Vijayawada [Pan : Aabtv8428J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 80G5(iv) instead of 80G(5)(i). A show cause notice dated 01.02.2024 was issued regarding proposal for rejection of Form No.10AB as infructuous.. The assessee submitted it’s reply stating that they had 3 I.T.A. No.101/Viz/2024 & 102/Viz/2024 VGR Diabetes Education and Awareness Charitable Trust

VGR DIABETES EDUCATION AND AWARENESS CHARITABLE TRUST,VIJAYAWADA vs. INCOME TAX OFFICER(EXEMPTION WARD), RAJAHMUNDRY

In the result, appeals of the assessee are allowed for statistical purpose

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2024 & 102/Viz/2024 (ननधधारण वर्ा / Assessment Year :-Na-) Vgr Diabetes Education & Vs. Income Tax Officer Awareness Charitable Trust (Exemption Ward) D.No.40-5-19/18B Rajahmundry Vgr Diabetes Specialities Hospital A S Ramarao Road Mogalrajpuram, Vijayawada [Pan : Aabtv8428J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 80G5(iv) instead of 80G(5)(i). A show cause notice dated 01.02.2024 was issued regarding proposal for rejection of Form No.10AB as infructuous.. The assessee submitted it’s reply stating that they had 3 I.T.A. No.101/Viz/2024 & 102/Viz/2024 VGR Diabetes Education and Awareness Charitable Trust