SRI SAHASRALINGESWARA SWAMY TEMPLE,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

reassessment proceedings u/s.147 were initiated by issue of notice u/s 148 on 26.03.2021 for the A.Y.2015-16, 2016-17 and 2014-15 on the reason that the assessee trust does not have registration u/s 12A during the impugned assessment years. There is merit in the argument of the Ld.AR that the action of the Ld.AO is barred by the third proviso

SRI SAHASRALINGESWARA SWAMY,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

reassessment proceedings u/s.147 were initiated by issue of notice u/s 148 on 26.03.2021 for the A.Y.2015-16, 2016-17 and 2014-15 on the reason that the assessee trust does not have registration u/s 12A during the impugned assessment years. There is merit in the argument of the Ld.AR that the action of the Ld.AO is barred by the third proviso

SRI KOTI LINGA HARI HARA MAHAKSHETRAM TEMPLE,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WD, RAJAHMUNDRY

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.365/Viz/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Sri Koti Linga Hari Hara Vs. Income Tax Officer, Mahakshetram Temple, Exemption Ward, Visakhapatnam. Rajahmundry. Pan: Acgfs3064C (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Cr Hemanth Kumar, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 07/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

12A(2). Consequently, the reassessment framed on such an incorrect foundation is illegal, void ab initio, and without jurisdiction. 3. The Ld. Commissioner of Income Tax (Appeals) failed to appreciate that the appellant, being a temple governed by the Endowments Department of the Government of Andhra Pradesh, is eligible for exemption u/s 10(23BBA) 3 Sri Koti Linga Hari Hara

THE SOCIETY OF JESUS MARY JOSEPH SNEHALAYA,MANGALAGIRI vs. INCOME-TAX OFFICER,WARD-2(1), GUNTUR

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

147 r.w.s. 144 of the Income Tax Act, 1961 (in short ‘Act’) dated 08.12.2023 for the A.Y. 2015-16. 2. Brief facts of the case are that, assessee is registered under Societies Registration Act, 1860 and also got registered under section 12A of IT Act, 1961 vide proceedings of CIT, Guntur No. 1/137/GNT/87-88 dated 28.12.1990. Specific information was flagged

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

147 of the Income Tax Act, 1961 [the Act] for the AY 2014-15. 2. Briefly stated the facts of the case are that the assessee is a charitable trust registered U/s. 12A of the Act. The assessee filed its return of income for the AY 2014-15 on 14/08/2014 admitting total income at NIL. The scrutiny assessment U/s