COMPREHENSIVE RURAL PROMOTIONAL ASSOCIATION,BOBBILI vs. CPC BENGALUR, BENGALURU

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.319/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2016-17) Vs. Cpc Comprehensive Rural Promotional Association Cbm Compound, Opp. Fire Station Bangalore Bobbili, Bobbili Govt. Hospital Road S.O. Bobbili, Vizianagaram – 535559 Andhra Pradesh [Pan: Aaatc7028G]

condonation of delay under section 119(2)(b) of the Act. The petition for condonation before the Ld. Commissioner of Income

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

delay in filing of “Form 10AB” for regular registration under Section 80G 6 Leader People Service Charitable Trust vs. ITO (Exemption Ward) of the Act, but, the assessee trust remains at liberty to approach the CBDT for condonation under Section 119

CP REDDY CHARITABLE TRUST,RAJAHMUNDRY vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.470/Viz/2025 (िनधा"रण वष"/Assessment Year: Na) C P Reddy Charitable Vs. Commissioner Of Income Trust, Tax (Exemption), Rajahmundry. Hyderabad. Pan: Aabtc3393F (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Smt. V. Krishna Kumari, 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

delay in filing of “Form 10AB” for regular registration under Section 80G of the Act, but, the assessee trust remains at liberty to approach the CBDT for condonation under Section 119

ADIMULAM SATYANARAYANA PROPRIETOR,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-2, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed in terms of my aforesaid observations

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member)

condoned the delay and allowed him to file his return of income under section 139(4) r.w.s 119(2)(b) of the Act for the subject

BHARATH YUVA SANKSHEMA SANGHAM,ELURU vs. INCOME-TAX OFFICER, ELURU

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 160/Viz/2025 निर्धारणवर्ा/ Assessment Year:2018-19) Bharath Yuva Sankshema Sangham V. Income Tax Officer 20B-7-21/1 Income Tax Office C/O. Ayyappa Medicals Eluru, West Godavari Andhra Pradesh Gandhi Nagar, Eluru West Godavari District – 534002 Andhra Pradesh [Pan:Aidpg1046K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

section 143(3) of Income Tax Act, 1961 (in short ‘Act’) dated 21.03.2021. 2. At the outset, it is noticed from the appeal record that there is a delay of 19 days in filing the appeal before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld. AR drew our attention to the affidavit filed

HERMON EDUCATIONAL SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed

Bench: Shri G. Manjunatha & Shri K. Narasimha Chary

condone the delay of 45 days in filing the appeal before the Tribunal and admit the appeal for adjudication. 3. Brief facts of the case, are that, the assessee society viz., Hermon Educational Society, Visakhapatnam is running a school by name Hermon School at KRM Colony, Maddilapalem, Visakhapatnam. The assessee society filed it’s return of income for the impugned

DHANALAKSHMI TEXTADE INDIA PVT LTD,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated herein above

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

119,18,73,676/-. The Ld. AO further observed that the assessee has shown a very low net profit ratio of 0.05%. Considering the above facts, the Ld. AO came to a conclusion that the assessee has suppressed the sales to the tune of Rs.4,58,00,481/- in his books of account. The Ld. AO further observed that

OM SREE SIVA SHANKAR EDUCATIONAL SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

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

Bench: The Ld. Addl/Jcit(A)-1, Lucknow.

delay in filing the revised return or to accept any new claims after the statutory period has expired. The appellant has the option to seek condonation from the prescribed authority U/s. 119(2), but this issue falls outside the scope of the appellate proceedings. 8.6. Given the provisions of the Income Tax Act, as discussed above, the appellant’s request

PURAMA RAMAKRISHNA RAO,SALURU vs. INCOME TAX OFFICER, WARD-2, VIZIANAGARAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.221/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Purama Ramakrishna Rao, Vs. The Income Tax Officer, Saluru, Vizianagaram Dist., Ward-2, Andhra Pradesh. Vizianagaram. Pan: Altpp40003E (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 10/09/2024 घोषणा क" तारीख/Date Of : 25/09/2024 Pronouncement O R D E R

119(2)(b) of the Act on 27/03/2019 cannot be treated as valid return unless the delay condoned by the competent authority. Further, the Audit Report has also not been filed within the prescribed time limit. Therefore, the return and the audit report has no evidentiary value. The appellant did not submit any details before the AO and has also