DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

delay is condoned. 3. The Department has raised the following grounds of appeal:- “1. The order of the ld. CIT(A) is erroneous both on facts and in law. 2) Ld. CIT(A) erred in facts and in law in deleting addition of Rs. 1,75,34,760/- u/s. 13(1)(c). 3) Ld. CIT(A) erred in facts

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

delay is condoned. 3. The Department has raised the following grounds of appeal:- “1. The order of the ld. CIT(A) is erroneous both on facts and in law. 2) Ld. CIT(A) erred in facts and in law in deleting addition of Rs. 1,75,34,760/- u/s. 13(1)(c). 3) Ld. CIT(A) erred in facts

ACIT,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY, TUNI

In the result, all the appeals filed by the revenue for the

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

c) Section 12 goes one step further and deems such revenue contributions to be income derived from property held under trust. It thereby makes applicable to such contributions all the conditions and restrictions under Sections 11 and 13 for claiming exemptions. (See also Expln. (1) to Section 11(1).] (d) Section 11(1) (d) specifically grants exemption to capital contributions

ACIT, EXEMPTIONS,, VIJAYAWADA vs. SRI PRAKASHA EDUCATIONAL SOCIETY,, TUNII

In the result, all the appeals filed by the revenue for the

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

c) Section 12 goes one step further and deems such revenue contributions to be income derived from property held under trust. It thereby makes applicable to such contributions all the conditions and restrictions under Sections 11 and 13 for claiming exemptions. (See also Expln. (1) to Section 11(1).] (d) Section 11(1) (d) specifically grants exemption to capital contributions

ACIT, (EXEMPTIONS), EXEMPTIONS CIRCLE,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY,, TUNI,

In the result, all the appeals filed by the revenue for the

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

c) Section 12 goes one step further and deems such revenue contributions to be income derived from property held under trust. It thereby makes applicable to such contributions all the conditions and restrictions under Sections 11 and 13 for claiming exemptions. (See also Expln. (1) to Section 11(1).] (d) Section 11(1) (d) specifically grants exemption to capital contributions

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), VIJAYAWADA vs. KANDULA LAKSHUMMA MEMORIAL EDUCATIONAL SOCIETY, KADAPA

In the result, appeal of the revenue as well as the cross objections of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.179/Viz/2018 (निर्धारण वर्ा/Assessment Year:2013-14) Deputy Commissioner Of Vs. M/S Smt.Kandula Income Tax (Exemptions) Lakshumma Memorial Vijayawada Educational Society D.No.3/429 Raja Reddy Street Kadapa [Pan :Aadas4432Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.91/Viz/2018 (Arising Out Of I.T.A. No.179/Viz/2018) (निर्धारण वर्ा/Assessment Year:2013-14) Vs. M/S Smt.Kandula Lakshumma Deputy Commissioner Of Memorial Educational Society Income Tax (Exemptions) D.No.3/429 Vijayawada Raja Reddy Street Kadapa [Pan :Aadas4432Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri B.Rama Krishna, Dr निर्धाऩरती की ओ रसे / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 18.08.2020 घोर्णध की तधरीख/Date Of Pronouncement : 21.09.2020

section 13(1)(c) of the Act. Therefore, we, hold that the Ld.CIT(A) has rightly directed the AO to grant exemption u/s 11, hence, we do not see any reason to interfere with the order of the Ld.CIT(A) and the same is upheld. The appeal of the revenue is dismissed. 7. The assessee filed cross objection with

AUDREY BERNICE ROY,VISAKHAPATNAM vs. INCOME TAX OFFICER, VISAKHAPATNAM

Bench: Shri Ravish Sood, Hon’Ble

C may be waived, since the same was arising due to impugned additions in sec 143(1)(a) according to the wrong facts & observations as per the grounds mentioned above. 11. Any other ground that may be add/delete or urged at the time of hearing or before the hearing.” 2. Succinctly stated, the assessee had filed her return of income

GUNTUBOLU UMA SAI PRASAD,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

condone the delay of 11 days in filing the appeals before the Tribunal and we proceed to adjudicate the appeals on merits. 5. Since the Revenue has raised the identical grounds, we shall take up ITA No. 226/Viz/2022 as a lead appeal. The Revenue has raised the following grounds in its appeal for the AY 2018-19. “1. The order

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. GUNTUBOLU UMA SAI PRASAD, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

condone the delay of 11 days in filing the appeals before the Tribunal and we proceed to adjudicate the appeals on merits. 5. Since the Revenue has raised the identical grounds, we shall take up ITA No. 226/Viz/2022 as a lead appeal. The Revenue has raised the following grounds in its appeal for the AY 2018-19. “1. The order

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. GUNTUBOLU UMA SAI PRASAD, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

condone the delay of 11 days in filing the appeals before the Tribunal and we proceed to adjudicate the appeals on merits. 5. Since the Revenue has raised the identical grounds, we shall take up ITA No. 226/Viz/2022 as a lead appeal. The Revenue has raised the following grounds in its appeal for the AY 2018-19. “1. The order

SRI KANAKA MAHALAKSHMI AMMAVARI TEMPLE,BURUJUPETA vs. CPC, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.358/Viz/2024 (िनधा"रण वष"/ Assessment Year: 2015-16) Sri Kanaka Mahalakshmi Ammavari Temple V. Centralized Processing Center D.No. 22-71-26/B, Skml Temple Bangalore. Kotha Road, Burujupeta Visakhapatnam – 530001, Andhra Pradesh [Pan: Aaajs1861M] (अपीलाथ"/ Appellant) (""थ"/ Respondent)

1) of the Act was issued on 29.03.2017, and the assessee filed the appeal before the First Appellate Authority on 06.03.2023. It is noted that the assessee sought condonation of delay when filing the appeal before the Ld. CIT(A), and the Ld. CIT(A), while passing the impugned order, has condoned the delay. Therefore, for all practical purposes

KUNKULAGUNTA MALLIKARJUNA RAO,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA

Accordingly, finding no infirmity in the view of the CIT(A), who, in my view, in the absence of any plausible explanation of the assessee regarding the delay involved in filing of the appeal, had r...

Bench: Shri Ravish Sood, Hon’Ble

c) of Form-35 the order was served on 23/03/2024. In this way the appeal was filed late. As per the provisions of section 249 of the Act appeal was to be filed within 30 days from the date on which the order was served. The appellant mentioned 'Yes' against Column No. 14 of Form 35- "Whether there is delay

SRI SURYA ANJANEYA INDUSTRIES,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-2, VIZIANAGARAM

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. Sri Surya Anjaneya Vs. Ito, Ward-2, Industries, D.No. 108/12, Vizianagaram. Opp.Fire Station, K.L.Puram, Cheepurupalli, Vizianagaram. Pan No. Abgfs 0809 J (Appellant) (Respondent)

delay is condoned. Facts of the case, in brief, are that the assessee is a firm, 4. filed its return of income by declaring total income of Rs.8,36,860/-. The case of the assessee was selected for scrutiny and assessment was completed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred

OMMI SANDEEP,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

Bench: Shri Sandeep Singh Karhail, Hon'Ble & Shri Omkareshwar Chidara, Hon'Bleआयकर अपील सं./I.T.A. No. 247/Viz/2025 (निर्धारण वर्ष/ Assessment Year:2017-18) The Chinnampeta Primary Agricultural Cooperative Credit Society Limited Chinnampeta Village Chinnampeta Post, Chatrai Mandal Krishna – 521214, Andhra Pradesh [Pan: Aacat7997E] (अपीलार्थी/ Appellant) करदाता का प्रतिनिधित्व / Assessee Represented By राजस्व का प्रतिनिधित्व / Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement V. Income Tax Officer, Ward – 3(5) C.R. Building, 1St Floor Annex M.G. Road, Vijayawada Andhra Pradesh (प्रत्यर्थी / Respondent) Shri C. Subrahmanyam, Ca Dr. Aparna Villuri, Sr.Ar 16.12.2025 24.02.2026 आदेश /Order Per Omkareshwar Chidara: 1. The Present Appeal Is Filed By The Assessee Against The Impugned Order Dated 31.10.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (In Short 'Act') By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”], For The A.Y. 2017-18.

condone the delay of 24 days Page No. 2 in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. The only issue to be adjudicated in the above cited appeal is whether the Appellant Cooperative Society is entitled for deduction under section 80P(2)(a)(i) of the Act, when

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

THE ETIKOPPAKA COOP AGRICULTURAL INDUSTRIAL SOCIETY LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1),, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

condoned. (The Etikoppaka Cooperative Agricultural Industrial Society Ltd.) In the present case we are concerned with the law as it stood prior to the amendment of Section 43-B. In the circumstances, the assessee was entitled to claim the benefit in Section 43-B for that period particularly in view of the fact that he has contributed to provident fund