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

13(1)(c). 3) Ld. CIT(A) erred in facts and in law in allowing assessee‟s appeal on the issue of applicability of provisions of section 164(2) and Circular 387 dated 06/07/1984 issued by the CBDT with regard to disallowance

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

13(1)(c). 3) Ld. CIT(A) erred in facts and in law in allowing assessee‟s appeal on the issue of applicability of provisions of section 164(2) and Circular 387 dated 06/07/1984 issued by the CBDT with regard to disallowance

KOTU ANASUYA (LATE),VISAKHAPATNAM vs. DCIT, VISAKHAPATNAM

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

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

disallowance under section 14A of the Act. 13. We have heard both the parties and perused the material placed on record

KOTU SARAT KUMAR,VISAKHAPATNAM vs. DY.CIT., VISAKHAPATNAM

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

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

disallowance under section 14A of the Act. 13. We have heard both the parties and perused the material placed on record

DY CIT, VISAKHAPATNAM vs. KOTU SARATH KUMAR`, VISAKHAPATNAM

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

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

disallowance under section 14A of the Act. 13. We have heard both the parties and perused the material placed on record

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, hence, requested the AO not to deny exemption u/s 11 of the Act. The AO considered the explanation of the assessee, but not convinced, since, the said amount was not recorded in the books of accounts of the assessee and the assessee has not furnished any evidence except the receipt / vouchers from

GMEDAPADU PACS,EAST GODAVARI vs. ITO, WARD-1, KAKINADA

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.573/Viz/2025 (निर्धारण वर्ा/Assessment Year:2018-19) Gmedapadu Pacs, Vs. Income Tax Officer, East Godavari District, Ward-1, Andhra Pradesh. Kakinada. Pan: Aaaag8455A (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Sri Kss Sarma, Ca रधजस् व द्वधरध/Revenue By: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 16/10/2025 घोर्णध की तधरीख/Date Of 19/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 18/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 10/02/2021 For Ay 2018-19. The Assessee Society Has Assailed The Impugned Order Passed By The Ao On The Following Grounds Of Appeal:

disallowance of the assessee’s claim for deduction under section 80P of the Act of Rs. 84,01,387/-, i.e., the solitary deduction that was claimed by the assessee society in its return of income under Chapter VI-A. On the contrary, we find that the AO, while framing the assessment, had specifically observed that in view of the material

INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM

Bench: Us:

section 48(i) of the Act and deleted the disallowance made by the A.O. For the sake of clarity, we deem it apposite to cull out the observations of the CIT(A), as under: “5. Findings & Decision: 5.1 I have gone through the Assessment Order, Statement of Facts and Grounds of Appeal filed by the appellant and the written submissions

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

13. With respect to Ground No. 6 wherein the Ld. AO estimated the disallowance @25% of the expenditure claimed under patient refund account, Ld.AR submitted that the Ld. AO erred in observing that certain amounts were paid to various Doctors throughout the year as referral payments, it claimed under patient refund account. He further vehemently submitted that these were Page

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

13. With respect to Ground No. 6 wherein the Ld. AO estimated the disallowance @25% of the expenditure claimed under patient refund account, Ld.AR submitted that the Ld. AO erred in observing that certain amounts were paid to various Doctors throughout the year as referral payments, it claimed under patient refund account. He further vehemently submitted that these were Page

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

13. With respect to Ground No. 6 wherein the Ld. AO estimated the disallowance @25% of the expenditure claimed under patient refund account, Ld.AR submitted that the Ld. AO erred in observing that certain amounts were paid to various Doctors throughout the year as referral payments, it claimed under patient refund account. He further vehemently submitted that these were Page

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

13. With respect to Ground No. 6 wherein the Ld. AO estimated the disallowance @25% of the expenditure claimed under patient refund account, Ld.AR submitted that the Ld. AO erred in observing that certain amounts were paid to various Doctors throughout the year as referral payments, it claimed under patient refund account. He further vehemently submitted that these were Page

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

13. With respect to Ground No. 6 wherein the Ld. AO estimated the disallowance @25% of the expenditure claimed under patient refund account, Ld.AR submitted that the Ld. AO erred in observing that certain amounts were paid to various Doctors throughout the year as referral payments, it claimed under patient refund account. He further vehemently submitted that these were Page

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

13. With respect to Ground No. 6 wherein the Ld. AO estimated the disallowance @25% of the expenditure claimed under patient refund account, Ld.AR submitted that the Ld. AO erred in observing that certain amounts were paid to various Doctors throughout the year as referral payments, it claimed under patient refund account. He further vehemently submitted that these were Page

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

13. With respect to Ground No. 6 wherein the Ld. AO estimated the disallowance @25% of the expenditure claimed under patient refund account, Ld.AR submitted that the Ld. AO erred in observing that certain amounts were paid to various Doctors throughout the year as referral payments, it claimed under patient refund account. He further vehemently submitted that these were Page

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

13. With respect to Ground No. 6 wherein the Ld. AO estimated the disallowance @25% of the expenditure claimed under patient refund account, Ld.AR submitted that the Ld. AO erred in observing that certain amounts were paid to various Doctors throughout the year as referral payments, it claimed under patient refund account. He further vehemently submitted that these were Page

DCIT, CIRCLE -3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

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

Bench: Shri Ravish Sood & Shri Balakrishnan S.

section 14A. However relying on various decision of Hon’ble courts relied by appellant in its submission the disallowance is restricted to Rs 20,585/-. The balance disallowance is deleted. 6.5. Ground of Appeal No. 6– disallowance u/s 43B Appellant submitted that provision of gratuity and leave encashment has been disallowed in the computation of income. However, Rs 20 lacs

DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

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

Bench: Shri Ravish Sood & Shri Balakrishnan S.

section 14A. However relying on various decision of Hon’ble courts relied by appellant in its submission the disallowance is restricted to Rs 20,585/-. The balance disallowance is deleted. 6.5. Ground of Appeal No. 6– disallowance u/s 43B Appellant submitted that provision of gratuity and leave encashment has been disallowed in the computation of income. However, Rs 20 lacs

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), , VISAKHAPATNAM vs. VISAKHAPATNAM CO-OPERATIVE BANK LIMITED, VISAKHAPATNAM

In the result, appeals filed by the assessee and Revenue are dismissed

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

section 14A, such claim of amortized loss by the assessee-bank needs to be disallowed. Accordingly, the claim of the assessee amounting to Rs. 53,16,693/- was disallowed. 8. On appeal, ld. CIT(A) by following the decision of the coordinate bench of the Visakhapatnam tribunal in assessee’s own case for the Assessment Years

THE VISAKHAPATNAM CO-OPERATIVE BANK LIMITED,,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), VISAKHAPATNAM

In the result, appeals filed by the assessee and Revenue are dismissed

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

section 14A, such claim of amortized loss by the assessee-bank needs to be disallowed. Accordingly, the claim of the assessee amounting to Rs. 53,16,693/- was disallowed. 8. On appeal, ld. CIT(A) by following the decision of the coordinate bench of the Visakhapatnam tribunal in assessee’s own case for the Assessment Years