VEERA VENKATA RAMAKRISHNA MOHAN RAO KODURI,EAST GODHAVARI vs. ACIT, CIRLCE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

reassessed or recomputed in a preceding order” 10. She also reiterated in her written submissions the various scenario under which the penalty under section 270A leviable, which is reproduced below: - Scenarios Applicability for assessee’s case a. when the assessed income is Not Applicable since there is no greater than the returned income; difference between assessed income and (refer 270A

SATYA VENKATA KRISHNA RAVI PRASAD KODURI,EAST GODHAVARI vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

reassessed or recomputed in a\npreceding order”\n10.\nShe also reiterated in her written submissions the various scenario under\nwhich the penalty under section 270A leviable, which is reproduced below: -\na.\nScenarios\nwhen the assessed income is\ngreater than the returned income;\n(refer 270A(2))\nb.\nwhere return was filed and\nassessed income is more than\nincome

SATYA VENKATA KRISHNA RAVI PRASAD KODURI,RAJAHMUNDRY vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

reassessed or recomputed in a\npreceding order”\n10. She also reiterated in her written submissions the various scenario under\nwhich the penalty under section 270A leviable, which is reproduced below: -\nScenarios\na.\nApplicability for assessee's case\nNot Applicable since there is no\ndifference between assessed income and\nreturned income\nwhen the assessed income is\ngreater than the returned income

VISWAMANAVA SAMAIKYATA SAMSAT,GUNTUR vs. INCOME TAX OFFICER(EXEMPTIONS), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No. 278/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2014-15) M/S. Viswamanava Samikyata Vs. Income Tax Officer Samsat, Guntur. (Exemptions), Pan: Aaatv 1597 P Guntur. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Advocate प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 02/04/2024 घोर्णधकीतधरीख/Date Of : 28/05/2024 Pronouncement O R D E R

reassessment proceedings as void ab initio. 4. Without prejudice to Ground No.2, the Ld. CIT(A) is not justified in upholding the addition of Rs. 4,20,54,192/- made by the AO by disallowing of the exemption claimed U/s. 11(1)(d) of the Act by the appellant in respect of the corpus donations. 5. Without prejudice to Ground