KOSURU KRISHNAVENI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(3), VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 414/Viz/2025 (A.Y. 2016-17) Kosuru Krishnaveni V. Income Tax Officer - Ward – 3(3) Flat No. 401, Jeevan Visakha Apartments Income Tax Office Mntc Colony, Seethammadhara Infinity Towers, Sankaramatam Road Visakhapatnam – 530013 Visakhapatnam – 530016 [Pan:Aotpd2598D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condonation of delay and read out the contents of the petition which is as under: - “1. The order of the learned Commissioner of Income Tax (Appeals) in the case of the appellant was passed on 05.09.2024. As such, the appeal against this order ought to have been filed on or before 30.11.2024. However, the appellant could file the appeal only

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE PR. COMMISSIONER OF INCOME TAX, , VIJAYAWADA

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

condonation of delay stands dismissed. 6. Resultantly, the appeal i.e. ITA No.43/VIZ/2020 of the Assessee stands dismissed in limine. 7. In this appeal, the Assessee has challenged the order passed by the ld. CIT(A) against the affirmation of additions qua grants-in-aid received by the Assessee society as capital in nature and disallowance of deduction claimed u/sec

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VIJAYAWADA

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

condonation of delay stands dismissed. 6. Resultantly, the appeal i.e. ITA No.43/VIZ/2020 of the Assessee stands dismissed in limine. 7. In this appeal, the Assessee has challenged the order passed by the ld. CIT(A) against the affirmation of additions qua grants-in-aid received by the Assessee society as capital in nature and disallowance of deduction claimed u/sec

RAMANUJA PEETHAM,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed as withdrawn

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.198/Viz/2023 (ननधधारण वर्ा / Assessment Year :2016-17) Sri Ramanuja Peetham Vs. Income Tax Officer D.No.1-104-15, Plot No.40, Sector-5 (Exemption Ward) Ttd Kalyanamandapam Road Visakhapatnam Mvp Colony, Visakhapatnam [Pan : Aafts4193P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Smt.A.Aruna, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 27.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18 .10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2023- 24/1052984661(1) Dated 19.05.2023 For The Assessment Year (A.Y.)2016-17. 2. Brief Facts Of The Case Are That The Assessee Is A Trust, Registered U/S 12A Of The Income Tax Act, 1961 (In Short ‘Act’) Had Filed Return Of Income For The A.Y.2016-17 On 09.09.2016, Declaring Nil Income After

exemption u/s 11. 3. The assessee filed an application for condonation of delay before DIT(Exemption), Hyderabad and preferred an appeal

SRI VINAYAKA EDUCATIONAL TRUST,VIZIANAGARAM vs. INCOME TAX OFFICER, (EXEMPTION WARD), VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 120/Viz/2025 (A.Y. 2018-19) Sri Vinayaka Educational Trust V. Income Tax Officer (Exemption Ward) Income Tax Office Panukuvalaasa Village Infinity Towers Pachipenta Mandal Sankaramatam Road Vizianagaram – 535591 Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan:Aaits1192H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

delay on the part of the assessee in filing appeal before Ld.CIT(A) is condoned and the appeal is remanded back to the file of Ld.CIT(A) to decide the appeal filed by the assessee on merits. It is needless here to mention that before passing the order of assessment, Ld. CIT(A) shall provide sufficient opportunity of hearing

RMCANA INDIA FOUNDATION,KAKINADA vs. CIT (EXEMPTION), HYDERABAD

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 Nos.196 & 197/Viz/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Rmcana India Foundation Vs. Commissioner Of Income East Godavari Tax (Exemption) Pan:Aamcr3582K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri I Kama Sastry, Ca राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/05/2025 घोषणा की तारीख/Pronouncement: 27/05/2025 आदेश/Order Per Vijay Pal Rao

condonation of delay could not be filed before the CIT (Exemption). He has now filed an application for condonation of delay

RMCANA INDIA FOUNDATION,KAKINADA vs. CIT (EXEMPTION), HYDERABAD

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 Nos.196 & 197/Viz/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Rmcana India Foundation Vs. Commissioner Of Income East Godavari Tax (Exemption) Pan:Aamcr3582K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri I Kama Sastry, Ca राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/05/2025 घोषणा की तारीख/Pronouncement: 27/05/2025 आदेश/Order Per Vijay Pal Rao

condonation of delay could not be filed before the CIT (Exemption). He has now filed an application for condonation of delay

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

In the result, 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.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

delay. 6. That the Ld. CIT(Exemptions) ought to have condoned the delay in the interest of justice, particularly in light

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

exemption under section 10(23C)(iiiad) of the Act, preferred to file the appeal before Ld.CIT(A). The appeal was filed before Ld. CIT(A) on 28.02.2022 with a delay of 2513 days. The Ld. CIT(A) while considering the condonation

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

exemption under section 10(23C)(iiiad) of the Act, preferred to file the appeal before Ld.CIT(A). The appeal was filed before Ld. CIT(A) on 28.02.2022 with a delay of 2513 days. The Ld. CIT(A) while considering the condonation

M/S. vs. R INFOTECH ,,VISAKHAPATNAMVS.THE ITO ,, VISAKHAPATNAM

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

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

delay is condoned and the appeal is admitted. 5. In this case, the assessment was completed u/s 143(3) of the Act originally on 30.8.2010 accepting the income returned. The assessee filed return of income admitting total income of ` 2,50,220/- on 29.8.2008. Subsequently, the assessment was reopened u/s 148 of the Act on 29.2.2012 for verification

M/S. vs. R INFOTECH ,,VISAKHAPATNAMVS.THE ITO ,, VISAKHAPATNAM

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

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

delay is condoned and the appeal is admitted. 5. In this case, the assessment was completed u/s 143(3) of the Act originally on 30.8.2010 accepting the income returned. The assessee filed return of income admitting total income of ` 2,50,220/- on 29.8.2008. Subsequently, the assessment was reopened u/s 148 of the Act on 29.2.2012 for verification

M/S. WORD IN ACTION OUTREACH,,RAJAHMUNDRY vs. THE CIT,, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Word In Action Outreach, Vs. Cit, Rajahmundry. H.No. 107, D.No. 23-7-4, Municipal Colony, Rajahmundry. Pan No. Aaaaw 1519 M (Appellant) (Respondent)

delay is condoned. 7. So far as merits of the case is concerned, the assessee society has filed an application in Form No. 10A on 08/03/2011 with the following objects:- “1. To establish New churches in rural. Urban and tribal areas and encourage and feed the needy pastors and envangelists to preach the word of God for the Glory

GIRIJAN CO-OP MARKRTING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

condonation of delay petition, the assessee submitted that since the assessee-society is a Primary Cooperative Marketing Society, operating for welfare of the Scheduled Tribes in the area of Gumma Lakshmipuram, Vizianagaram, the assessee was under bona fide belief that the income of the assessee is exempted

GIRIJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

condonation of delay petition, the assessee submitted that since the assessee-society is a Primary Cooperative Marketing Society, operating for welfare of the Scheduled Tribes in the area of Gumma Lakshmipuram, Vizianagaram, the assessee was under bona fide belief that the income of the assessee is exempted

GIRJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

condonation of delay petition, the assessee submitted that since the assessee-society is a Primary Cooperative Marketing Society, operating for welfare of the Scheduled Tribes in the area of Gumma Lakshmipuram, Vizianagaram, the assessee was under bona fide belief that the income of the assessee is exempted

GIRJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

condonation of delay petition, the assessee submitted that since the assessee-society is a Primary Cooperative Marketing Society, operating for welfare of the Scheduled Tribes in the area of Gumma Lakshmipuram, Vizianagaram, the assessee was under bona fide belief that the income of the assessee is exempted

SAMYUKTA HEALTH & ACADEMIC SOCIETY,ANAKAPALLE vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.45/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2020-21) Samyukta Health & Academic Vs. Income Tax Officer Society Exemption Ward Ramalayam Street, Gandhi Nagar Visakhapatnam Anakapalle [Pan : Aagts9608E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 24.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 23.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No. Itba/Nfac/S/250/2022- 23/10482/12219(1), Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) U/S 143(1) Of The Income Tax Act, 1961 (In Short “Act”) For The Assessment Year (A.Y.) 2020-21. 2

Exemptions), Hyderabad for condoning the delay in filing Form No.10B belatedly, which was an essential prerequisite for allowing exemption u/s 11. 4. On being