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)
iii) of clause (ac) of sub section (I) of section 12A on an ex-parte basis without appreciating that there was a reasonable cause due to which the notices issued on email could not be complied with by the assessee trust.
2. The assessee submits that it is a trust genuinely engaged in charitable activities for past two decades, which
