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)

5. Subsequently, the assessee trust filed “Form 10AB” on 24.03.2024 for permanent registration under Section 12AB of the Act. 6. The CIT(Exemptions), during the course of proceedings initiated under Section 12A(1)(ac)(iv), issued notice dated 10.06.2024 and 01.07.2024 and called upon the assessee trust to file its memorandum of association/trust deed and other documents. On examination

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)

5. Subsequently, the assessee trust filed “Form 10AB” on 24.03.2024 for permanent registration under Section 12AB of the Act. 6. The CIT(Exemptions), during the course of proceedings initiated under Section 12A(1)(ac)(iv), issued notice dated 10.06.2024 and 01.07.2024 and called upon the assessee trust to file its memorandum of association/trust deed and other documents. On examination

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

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

5 Leader People Service Charitable Trust vs. ITO (Exemption Ward) 10. Admittedly, the assessee trust that was granted provisional registration under Section 80G

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

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

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

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

trust's activities align with charitable objectives as outlined under the Act. Page. No 3 I.T.A.Nos. 4 & 5/VIZ/2025 Indo Human Rights Care 5) For these and other reasons that may be urged at the time of hearing, the appellant prays that the impugned order dated 11.12.2024 be set aside in the interest of justice, and the registration under section 80G

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

trust's activities align with charitable objectives as outlined under the Act. Page. No 3 I.T.A.Nos. 4 & 5/VIZ/2025 Indo Human Rights Care 5) For these and other reasons that may be urged at the time of hearing, the appellant prays that the impugned order dated 11.12.2024 be set aside in the interest of justice, and the registration under section 80G

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)

section 143(2) and 142(1) of the Act along with questionnaire were issued from time to time. It was noticed that the assessee is a Trust Registered under 12AA and also 80G(5)(vi) of the Act. After perusing the financial statements and submissions made by the assessee, Ld. Assessing Officer [hereinafter in short “Ld. AO"] observed that activities

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

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

SRI RAMANARAYANAM KSHETRA ANNA PRASADAM TRUST,VIZIANAGARAM vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.10/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2025-26) Sri Ramanarayanam Kshetra Anna Prasadam Trust V. Cit(Exemption) Srimadramyana Prarangam, Korukonda Road Aayakar Bhavan Sarika Village, Vizianagaram – 535004 Basheerbagh - 500004 Andhra Pradesh Telangana [Pan: Abdts9238C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 80G of the Act and the same was rejected by the Ld.CIT(E) without any speaking order. Ld.AR also submitted that the activities carried out by the Trust are of charitable in nature and therefore pleaded that rejection order may be cancelled. 5

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

section 12A and 80G of the IT Act, 1961. In light\nof the above facts, the present application in form 10AB for registration\nu/s.80G is herewith rejected and the provisional registration granted to the\nassessee in form 10AC dated 10.03.2022 also stands cancelled.”\n7. On perusal of the order of the Ld.CIT(E), we find that the Ld.CIT

VIJAYAM CHARITABLE TRUST,MANDAPETA vs. INCOME TAX OFFICER (EXEMPTIONS 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 S. Balakrishnanआ.अपी.सं /Ita No.87/Viz/2025 (िनधा"रण वष"/Assessment Year: 2023-24) Vijayam Charitable Trust Vs. Income Tax Officer Mandapeta, East Godavari (Exemption Ward) Pan:Aadtv2273R Rajahmundry (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri G.V.N. Hari, Advocate राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 23/04/2025 घोषणा की तारीख/Pronouncement: 28/04/2025 आदेश/Order Per S. Balakrishnan, A.M This Appeal Filed By The Assessee Is Directed Against The Rejection Order By The Learned Cit (E)- Hyderabad (Hereinafter In Short “Ld Cit(E)” Vide Din & Notice No.Itba/Exm/F/Exm45/ 2024-25/1071164001(1) Dated 12.12.2024. 2. Briefly Stated Facts Of The Case Are, Assessee Has Filed An E-Application In Form No.10Ab Seeking Registration U/S 80G Of The I.T. Act, 1961 (In Short “Act”). Learned Cit (E) Issued Notice To The Assessee In Respect Of Proceedings U/S 80G(5)(Iii) Of The Act To Page 1 Of 4

section 80G of the I.T. Act, 1961. In view of the above, the present application in Form 10AB for registration u/s 80G is herewith rejected”. 7. On perusal of the order, we find that he has not discussed anything except stating that no substantial activities which are charitable in nature are being carried out by the assessee and rejected