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12 results for “charitable trust”+ Section 80G(5)(iv)clear

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Key Topics

Section 12A48Section 80G24Section 80G(5)16Section 12A(1)(ac)13Exemption12Section 80G(5)(iii)4Charitable Trust4Natural Justice3

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

In the result, appeal is allowed for statistical purposes

ITA 67/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam30 Jun 2025

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)

Section 12ASection 80G

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

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

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

ITA 68/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam30 Jun 2025

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

Section 12ASection 12A(1)(ac)Section 80G(5)

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

ITA 69/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam30 Jun 2025

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

Section 12ASection 12A(1)(ac)Section 80G(5)

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

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

ITA 322/VIZ/2025[2025-26]Status: DisposedITAT Visakhapatnam21 Nov 2025AY 2025-26

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 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

iv) of first proviso to section 80G(5) instead of filing the same under clause (i) of first proviso to section 80G(5) without appreciating that in the present application filed for final approval under clause iii) of first proviso to section 80G(5), the scope of verification by the CIT should have been restricted to satisfying himself about genuineness

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

ITA 323/VIZ/2025[2025-26]Status: DisposedITAT Visakhapatnam21 Nov 2025AY 2025-26

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 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

iv) of first proviso to section 80G(5) instead of filing the same under clause (i) of first proviso to section 80G(5) without appreciating that in the present application filed for final approval under clause iii) of first proviso to section 80G(5), the scope of verification by the CIT should have been restricted to satisfying himself about genuineness

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

In the result, the impugned order dated 13

ITA 216/VIZ/2025[2025-26]Status: DisposedITAT Visakhapatnam04 Jul 2025AY 2025-26

Bench: rejection.”

Section 12ASection 80G(5)

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

ITA 217/VIZ/2025[2025-26]Status: DisposedITAT Visakhapatnam04 Jul 2025AY 2025-26

Bench: rejection.”

Section 12ASection 80G(5)

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

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

ITA 101/VIZ/2024[NA]Status: DisposedITAT Visakhapatnam13 Jun 2024

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)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 80GSection 80G(5)(iii)

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

ITA 102/VIZ/2024[NA]Status: DisposedITAT Visakhapatnam13 Jun 2024

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)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 80GSection 80G(5)(iii)

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 TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal is allowed for statistical purposes

ITA 71/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam30 Jun 2025

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)

Section 12ASection 12A(1)(ac)

iv)”. Accordingly, Ld.CIT(E) rejected Page. No 2 I.T.A.Nos.70 & 71/VIZ/2025 Andhra University Alumni Association the application filed in Form-10AB for registration under section 12AB of the Act as withdrawn and also cancelled the provisional registration granted in Form 10AC dated 24.03.2023. 4. Aggrieved by the order of the Ld.CIT(E), assessee is in appeal before us by raising

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

In the result, appeal is allowed for statistical purposes

ITA 70/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam30 Jun 2025

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)

Section 12ASection 12A(1)(ac)

iv)”. Accordingly, Ld.CIT(E) rejected Page. No 2 I.T.A.Nos.70 & 71/VIZ/2025 Andhra University Alumni Association the application filed in Form-10AB for registration under section 12AB of the Act as withdrawn and also cancelled the provisional registration granted in Form 10AC dated 24.03.2023. 4. Aggrieved by the order of the Ld.CIT(E), assessee is in appeal before us by raising

CHAITANYA BHRATHI,VIZIANAGARAM vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

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

ITA 179/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam28 Aug 2025

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.179/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Vs. Chaitanya Bharathi Commissioner Of Income Tax Exemptions Ward Plot No. 02, Naidu Residency Hyderabad C.B. Colony, Cantonment Vizianagaram – 535003 Andhra Pradesh [Pan:Aaatc4803D] (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 : 14.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 28.08.2025

Section 12ASection 12A(1)(ac)

iv) of the Act to produce the copy of Memorandum of Association/Trust Deed for verification and to furnish a detailed reply on the specific information called for in the said notice. In response, assessee has submitted some of the details as called for. On perusal of the submissions made by the assessee, it is observed by the Ld.CIT(E) that