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)

5. At the outset, it is noticed from the appeal record that there is a delay of 74 days in filing both these appeals before the Tribunal. Assessee has filed common affidavit requesting for condonation of delay for both the appeals. Explaining the reasons for belated filing of the appeals, the Ld. AR drew our attention to the affidavit filed

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(2)(b) of the Act. Thereafter, the CIT(Exemptions) is directed to take up and dispose of the application filed by the assessee trust for regular registration

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

section 80G of the Act is mandatory in nature, and the CIT(Exemptions) has no discretion to condone the delay in filing of “Form 10AB”. 9. We have heard the Ld. Authorized Representatives of both parties, and perused the material available on record. 5

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

5 ITA Nos 196 and 197 of 2025 RMCANA INDIA FOUNDATION 2. The learned AR of the assessee has submitted that due to the mis-communication between the assessee foundation and the Tax Consultant at Delhi, the application for 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

5 ITA Nos 196 and 197 of 2025 RMCANA INDIA FOUNDATION 2. The learned AR of the assessee has submitted that due to the mis-communication between the assessee foundation and the Tax Consultant at Delhi, the application for 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

section 12A of the Act as under: - “Provided that where the application is filed beyond the time allowed (in sub clauses (i) to (v), the Principal Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay in filing the application, condone such delay and such application shall be deemed to have been filed within time

SRI VENKATESWARA VIDYA PEETH,,HYDERABAD vs. THE CIT(EXEMPTIONS),, HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purpose

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Sri Venkateswara Vidya Vs. Cit(Exemptions), Peeth, C/O Samuel Nagadesi, Hyderabad. Ca, 408, Sri Ramakrishna Towers, Beside Image Hospital, Nagarjuna Nagar, Ameerpet, Hyderabad, Telangana. Pan No. Aaets 8295 F (Appellant) (Respondent)

delay is condoned. (M/s. Sri Venkateswara Vidya Peeth) 3. So far as merits of the case is concerned, the assessee has filed an application in Form No. 10A for registration under section 12A(1)(aa) of the Income Tax Act, 1961 (hereinafter referred to as 'Act') on 30/04/2015. The ld. Commissioner has granted the registration by order dated 20/10/2015 from