Section 12A(1)(ac)(ii) of the Income Tax Act

Income-tax Act, 2025: ss.332–355

Section 12A(1)(ac)(ii) falls under section 12A of the Income-tax Act, 1961, which corresponds to sections 332 to 355 of the Income-tax Act, 2025, the provisions on registered non-profit organisations.

Read the 2025 provisions

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 12A(1)(ac)(ii) is 214 (P&H); (iv) CIT (E), Chandigarh v. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala) (81 Taxmann.com 49), cited in 10 of the 679 judgments on BharatTax that turn on this section.

Leading authorities on Section 12A(1)(ac)(ii)

214 (P&H); (iv) CIT (E), Chandigarh v. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala)
81 Taxmann.com 49 · 2017 · High Court
10
citing judgments
CIT v. B.K.K Memorial Trust
29 Taxmann.com 286 · 2013 · High Court
8
citing judgments
Mistry Memorial Foundat Mistry Memorial Foundation v. CIT(E)
171 Taxmann.com 726 · 2025 · Reported
5
citing judgments

Judgments on Section 12A(1)(ac)(ii)

Integrated Rural Development Trust, Tuticorin vs. CIT(Exemptions), Chennai

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

ITA 87/CHNY/2024[--]Status: DisposedITAT Chennai27 May 2024

Bench: Shri Mahavir Singh & Shri Jagadishआयकर अपील सं./Ita No.87/Chny/2024

For Appellant: Shri Girish Kumar, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar
Section 12ASection 12A(1)(ac)

Jayamangalam Foundation, Chennai vs. CIT(Exemptions), Chennai

In the result, the appeal filed by the assessee is dismissed as infructuous

ITA 852/CHNY/2024[2023-24]Status: DisposedITAT Chennai22 May 2024AY 2023-24

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.852/Chny/2024 िनधा+रण वष+ /Assessment Year: 2023-24 M/S. Jayamangalam Foundation, The Commissioner Of Income D33, 4Th Street, Annanagar East, Vs. Tax (Exemptions), Chennai – 600 102. Chennai. [Pan: Aactj-3635-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Vignesh, C.A ""यथ" क" ओर से /Respondent By : Shri A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 22.05.2024 घोषणा क" तारीख /Date Of Pronouncement : 22.05.2024 आदेश / O R D E R Per Jagadish, A.M : Aforesaid Appeal Filed By The Assessee For Assessment Year 2023-24 Is Directed Against The Order Of Learned Commissioner Of Income Tax (Exemption), Chennai [Hereinafter “Cit(E)”] Dated 27.12.2023 Rejecting The Application For Registration Filled In Form 10Ab Seeking Approval U/S. 12Ab Of The Income Tax Act, 1961 (Hereinafter “The Act”). :- 2 -:

For Appellant: Shri Vignesh, C.A ""For Respondent: Shri A. Sasikumar, CIT
Section 12ASection 12A(1)(ac)

Aruljothi Charitable Trust, Pollachi vs. CIT Exemptions, Chennai

The appeal stands allowed for statistical purposes

ITA 726/CHNY/2024[-]Status: DisposedITAT Chennai21 May 2024

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.726/Chny/2024 M/S. Aruljothi Charitable Trust Cit(Exemptions) बनाम/ Vs. Bc-59, Elango Street, Chennai. Mahalingapuram, Pollachi – 642 002. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabta-3930-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" कीओर से/ Appellant By : Shri Girish Kumar, (Advocate)– Ld.Ar ""थ" की ओर से/Respondent By : Shri Nilay Baran Som (Cit)-Ld. Cit. Dr सुनवाई की तारीख/Date Of Hearing : 21-05-2024 घोषणा की तारीख /Date Of Pronouncement : 21-05-2024 आदेश / O R D E R Per Bench

For Appellant: Shri Girish Kumar, (Advocate)– Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld. CIT. DR
Section 12A(1)(ac)

Radha Govind Charitable Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result, both appeals preferred by the assessee are allowed for statistical purposes

ITA 753/AHD/2023[NA]Status: DisposedITAT Ahmedabad20 Mar 2024

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 752 & 753/Ahd/2023 ("नधा"रण वष" / Assessment Year : Na) Radha Govind Charitable Commissioner Of Income बनाम/ Trust Tax (Exemption), Vs. Plot No.3, Sankalp House, Ahmedabad Nr. Rajpath Club, Bodakdev, Ahmedabad, Gujarat - 380054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaetr2408R (Appellant) .. (Respondent) Assessee By : Shri Parimalsinh B Parmar, A.R. Revenue By : Shri Darsi Suman Ratnam, Cit. Dr सुनवाई क" तार"ख / Date Of 25/01/2024 Hearing 25/01/2024 (Signed By The Jm On घोषणा क" तार"ख /Date Of 20/03/2024 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Two Appeals Have Been Filed At The Instance Of The Assessee Are Directed Against The Orders Dated 08.08.2023 & 01.08.2023 Passed By Commissioner Of Income Tax (Exemption) (Cit(E)), Ahmedabad, Whereby & Whereunder The Applications For Approval Under Section 80G(5)(Ii) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) & The Application For Registration Under Section 12A(1)(Ac)(Ii) Of The Act Respectively Were Rejected.

For Appellant: Shri Parimalsinh B Parmar, A.RFor Respondent: Shri Darsi Suman Ratnam, CIT. DR
Section 1Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)Section 80G(5)(iii)

Radha Govind Charitable Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result, both appeals preferred by the assessee are allowed for statistical purposes

ITA 752/AHD/2023[NA]Status: DisposedITAT Ahmedabad20 Mar 2024

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 752 & 753/Ahd/2023 ("नधा"रण वष" / Assessment Year : Na) Radha Govind Charitable Commissioner Of Income बनाम/ Trust Tax (Exemption), Vs. Plot No.3, Sankalp House, Ahmedabad Nr. Rajpath Club, Bodakdev, Ahmedabad, Gujarat - 380054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaetr2408R (Appellant) .. (Respondent) Assessee By : Shri Parimalsinh B Parmar, A.R. Revenue By : Shri Darsi Suman Ratnam, Cit. Dr सुनवाई क" तार"ख / Date Of 25/01/2024 Hearing 25/01/2024 (Signed By The Jm On घोषणा क" तार"ख /Date Of 20/03/2024 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Two Appeals Have Been Filed At The Instance Of The Assessee Are Directed Against The Orders Dated 08.08.2023 & 01.08.2023 Passed By Commissioner Of Income Tax (Exemption) (Cit(E)), Ahmedabad, Whereby & Whereunder The Applications For Approval Under Section 80G(5)(Ii) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) & The Application For Registration Under Section 12A(1)(Ac)(Ii) Of The Act Respectively Were Rejected.

For Appellant: Shri Parimalsinh B Parmar, A.RFor Respondent: Shri Darsi Suman Ratnam, CIT. DR
Section 1Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)Section 80G(5)(iii)

Rayavaram Sri Muthuimariamman Charitale Trust, Pudukottai vs. ITO, Exemptions Ward, Trichy

The appeals stand dismissed as withdrawn

ITA 849/CHNY/2023[-]Status: DisposedITAT Chennai06 Feb 2024

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.809/Chny/2023 Doctors Educational & Charitable Trust Ito बनाम/ 103/214, South Iv Street, Exemptions Ward, Vs. Pudukottai-622 001. Trichy. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatd-9346-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2.आयकरअपील सं./ Ita No.810/Chny/2023 Saa Charitable Trust Ito बनाम 3756M, South 3Rd Street, Exemptions Ward, / Vs. Pudukottai-622 001. Trichy. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadts-9844-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3.आयकरअपील सं./ Ita No.828/Chny/2023 Kamala Chidambaram Trust Ito बनाम 1, Nagappa Illam Thirumayam Taluk, Exemptions Ward, / Vs. Rangiem Post, Pudukottai-622 409. Trichy. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabtk-9711-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 4.आयकरअपील सं./ Ita No.849/Chny/2023 Rayavaram Sri Muthumariamman Ito बनाम Charitable Trust Exemptions Ward, 702, Palaiyur Veedhi Old Post Office Trichy. / Vs. Building, Rayavaram, Pudukottai-622 506. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aactr-3006-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Sree Lakshmi Valli (Advocate)-Ld. Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar(Cit)- Ld. Dr

For Appellant: Ms. Sree Lakshmi Valli (Advocate)-Ld. ARFor Respondent: Shri R. Clement Ramesh Kumar(CIT)- Ld. DR
Section 12A(1)(ac)

Kamala Chidambaram Trust, Pudukkottai vs. ITO, Exemptions Ward, Trichy

The appeals stand dismissed as withdrawn

ITA 828/CHNY/2023[--]Status: DisposedITAT Chennai06 Feb 2024

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.809/Chny/2023 Doctors Educational & Charitable Trust Ito बनाम/ 103/214, South Iv Street, Exemptions Ward, Vs. Pudukottai-622 001. Trichy. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatd-9346-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2.आयकरअपील सं./ Ita No.810/Chny/2023 Saa Charitable Trust Ito बनाम 3756M, South 3Rd Street, Exemptions Ward, / Vs. Pudukottai-622 001. Trichy. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadts-9844-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3.आयकरअपील सं./ Ita No.828/Chny/2023 Kamala Chidambaram Trust Ito बनाम 1, Nagappa Illam Thirumayam Taluk, Exemptions Ward, / Vs. Rangiem Post, Pudukottai-622 409. Trichy. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabtk-9711-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 4.आयकरअपील सं./ Ita No.849/Chny/2023 Rayavaram Sri Muthumariamman Ito बनाम Charitable Trust Exemptions Ward, 702, Palaiyur Veedhi Old Post Office Trichy. / Vs. Building, Rayavaram, Pudukottai-622 506. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aactr-3006-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Sree Lakshmi Valli (Advocate)-Ld. Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar(Cit)- Ld. Dr

For Appellant: Ms. Sree Lakshmi Valli (Advocate)-Ld. ARFor Respondent: Shri R. Clement Ramesh Kumar(CIT)- Ld. DR
Section 12A(1)(ac)

Saa Charitable Trust, ITO, Exemptions Ward vs. ITO, Exemptions Ward, Trichy

The appeals stand dismissed as withdrawn

ITA 810/CHNY/2023[-]Status: DisposedITAT Chennai06 Feb 2024

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.809/Chny/2023 Doctors Educational & Charitable Trust Ito बनाम/ 103/214, South Iv Street, Exemptions Ward, Vs. Pudukottai-622 001. Trichy. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatd-9346-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2.आयकरअपील सं./ Ita No.810/Chny/2023 Saa Charitable Trust Ito बनाम 3756M, South 3Rd Street, Exemptions Ward, / Vs. Pudukottai-622 001. Trichy. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadts-9844-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3.आयकरअपील सं./ Ita No.828/Chny/2023 Kamala Chidambaram Trust Ito बनाम 1, Nagappa Illam Thirumayam Taluk, Exemptions Ward, / Vs. Rangiem Post, Pudukottai-622 409. Trichy. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabtk-9711-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 4.आयकरअपील सं./ Ita No.849/Chny/2023 Rayavaram Sri Muthumariamman Ito बनाम Charitable Trust Exemptions Ward, 702, Palaiyur Veedhi Old Post Office Trichy. / Vs. Building, Rayavaram, Pudukottai-622 506. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aactr-3006-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Sree Lakshmi Valli (Advocate)-Ld. Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar(Cit)- Ld. Dr

For Appellant: Ms. Sree Lakshmi Valli (Advocate)-Ld. ARFor Respondent: Shri R. Clement Ramesh Kumar(CIT)- Ld. DR
Section 12A(1)(ac)

Doctors Educational and Charitable Trust, Pudukottai vs. ITO, Exemptions Ward, Trichy

The appeals stand dismissed as withdrawn

ITA 809/CHNY/2023[-]Status: DisposedITAT Chennai06 Feb 2024

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1.आयकरअपील सं./ Ita No.809/Chny/2023 Doctors Educational & Charitable Trust Ito बनाम/ 103/214, South Iv Street, Exemptions Ward, Vs. Pudukottai-622 001. Trichy. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatd-9346-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2.आयकरअपील सं./ Ita No.810/Chny/2023 Saa Charitable Trust Ito बनाम 3756M, South 3Rd Street, Exemptions Ward, / Vs. Pudukottai-622 001. Trichy. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadts-9844-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3.आयकरअपील सं./ Ita No.828/Chny/2023 Kamala Chidambaram Trust Ito बनाम 1, Nagappa Illam Thirumayam Taluk, Exemptions Ward, / Vs. Rangiem Post, Pudukottai-622 409. Trichy. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabtk-9711-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 4.आयकरअपील सं./ Ita No.849/Chny/2023 Rayavaram Sri Muthumariamman Ito बनाम Charitable Trust Exemptions Ward, 702, Palaiyur Veedhi Old Post Office Trichy. / Vs. Building, Rayavaram, Pudukottai-622 506. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aactr-3006-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Sree Lakshmi Valli (Advocate)-Ld. Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar(Cit)- Ld. Dr

For Appellant: Ms. Sree Lakshmi Valli (Advocate)-Ld. ARFor Respondent: Shri R. Clement Ramesh Kumar(CIT)- Ld. DR
Section 12A(1)(ac)

Sre Jeyamkonda Choleeswara Soundaranayaki Amman Kumbabisheka Malar Kuzhu, Sivagangai vs. The ITO, Exemptions Ward, Madurai

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

ITA 978/CHNY/2023[--]Status: DisposedITAT Chennai31 Jan 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Ms. Sree Lakshmi Valli, AdvocateFor Respondent: Shri S. Senthil Kumaran, CIT
Section 12ASection 12A(1)Section 12A(1)(ac)

Kesava Smaraka Samithi, Guntur vs. Income Tax Officer (Exemptions), Guntur

In the result, appeal of the assessee is dismissed as withdrawn in I

ITA 134/VIZ/2023[NA]Status: DisposedITAT Visakhapatnam27 Sept 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.132/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Ponnur Educational Development Vs. Income Tax Officer Society (Exemptions) 1, G.B.C., Ponnur, Guntur Guntur [Pan : Aacap4604J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.134/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Kesava Smaraka Samithi Income Tax Officer 2Nd Floor, Rajkamal Complex (Exemptions) Main Road, Lakshmipuram Guntur Guntur [Pan : Aaatk2222J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Dr.Satyasai Rath, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 21.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 27.09.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessees Against The Orders Of Commissioner Of Income Tax (Exemption) [Cit(E)], Hyderabad Dated 09.02.2023 & 24.02.2023. Since The Grounds Filed By The Assessees Are 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 10ASection 12ASection 12A(1)(ac)

Ponnur Educational Development Society, Guntur vs. Income Tax Officer (Exemptions), Guntur

In the result, appeal of the assessee is dismissed as withdrawn in I

ITA 132/VIZ/2023[NA]Status: DisposedITAT Visakhapatnam27 Sept 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.132/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Ponnur Educational Development Vs. Income Tax Officer Society (Exemptions) 1, G.B.C., Ponnur, Guntur Guntur [Pan : Aacap4604J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.134/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Kesava Smaraka Samithi Income Tax Officer 2Nd Floor, Rajkamal Complex (Exemptions) Main Road, Lakshmipuram Guntur Guntur [Pan : Aaatk2222J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Dr.Satyasai Rath, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 21.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 27.09.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessees Against The Orders Of Commissioner Of Income Tax (Exemption) [Cit(E)], Hyderabad Dated 09.02.2023 & 24.02.2023. Since The Grounds Filed By The Assessees Are 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 10ASection 12ASection 12A(1)(ac)

West Godavari Seafood Processing Plants Owners Association, Bhimavaram vs. Income Tax Officer (Exemptions), Rajahmundry

In the result, appeal of the assessee is dismissed as withdrawn

ITA 100/VIZ/2023[NA]Status: DisposedITAT Visakhapatnam27 Sept 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.100/Viz/2023 (ननधधारण वर्ा / Assessment Year : Na) West Godavari Seafood Processing Vs. Income Tax Officer Plants Owners Associaton (Exemptions) D.No.26-9-65/1, Komarada Road Aayakar Bhavan Balusumudi, Bhimavaram Kambala Cheruvu West Godavari Veerabhadrapuram [Pan : Aabaq0227D] Rajahmundry (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Smt.A.Aruna,ARFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 10ASection 12ASection 12A(1)(ac)

Sh Sajjan Dahiya Shiksha Samiti, Sonepat vs. Respondent’S Personal Information Name/Designation of the Respondent (As Applicable) Commissioner of Income Tax (Exemptions), Chandigarh

In the result, both the appeals of the assessee are allowed for 6

ITA 1201/DEL/2023[2022-23]Status: DisposedITAT Delhi22 Sept 2023AY 2022-23

Bench: Shri C.M. Garg & Shri Girish Agrawal

For Appellant: Ms. Supriya Mehta, CAFor Respondent: Shri H.K. Choudhary, CIT- DR
Section 12ASection 12A(1)(ac)Section 282Section 80G(5)

Gudibandi Somireddy Educational Society, Guntur vs. Income Tax Officer (Exemptions), Guntur

In the result, the appeals filed by the assessee are allowed for statistical purpose

ITA 131/VIZ/2023[NA]Status: DisposedITAT Visakhapatnam14 Jul 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.130/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Sri Ravindranath Educational Vs. Income Tax Officer Development Society (Exemptions) D.No.5-50-17 Guntur 6/14, Brodiepet Guntur [Aagas8819N] आयकर अपील सं./I.T.A.No.131/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Sri Gudibandi Somireddy Vs. Income Tax Officer Educational Society (Exemptions) D.No.5-76, Kollipara Guntur Guntur [Pan : Aagts4541J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 31.05.2023 घोर्णध की तधरीख/Date Of Pronouncement : .07.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessees Against The Orders Of Commissioner Of Income Tax (Exemption) [Cit(E)] Dated 24.02.2023. Since The Issue Involved In These Appeals Is Common, These Appeals Are 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 10ASection 12ASection 12A(1)(ac)

Ravindranath Educational Development Society, Guntur vs. Income Tax Officer (Exemptions), Guntur

In the result, the appeals filed by the assessee are allowed for statistical purpose

ITA 130/VIZ/2023[NA]Status: DisposedITAT Visakhapatnam14 Jul 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.130/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Sri Ravindranath Educational Vs. Income Tax Officer Development Society (Exemptions) D.No.5-50-17 Guntur 6/14, Brodiepet Guntur [Aagas8819N] आयकर अपील सं./I.T.A.No.131/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Sri Gudibandi Somireddy Vs. Income Tax Officer Educational Society (Exemptions) D.No.5-76, Kollipara Guntur Guntur [Pan : Aagts4541J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 31.05.2023 घोर्णध की तधरीख/Date Of Pronouncement : .07.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessees Against The Orders Of Commissioner Of Income Tax (Exemption) [Cit(E)] Dated 24.02.2023. Since The Issue Involved In These Appeals Is Common, These Appeals Are 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 10ASection 12ASection 12A(1)(ac)

Sri Rajarajeswari Charitable Trust, Guntur vs. Income Tax Officer (Exemptions), Guntur

In the result, all the appeals filed by the assessee are allowed for statistical purpose

ITA 116/VIZ/2023[NA]Status: DisposedITAT Visakhapatnam31 May 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.113/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Nagarjuna Cultural Centre Vs. Income Tax Officer D.No.5-21-34, 2/14, Brodipet (Exemptions) Guntur Guntur [Pan : Aaatn4932A] आयकर अपील सं./I.T.A.No.114/Viz/2023 & 115/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Polisetty Somasundaram Charities D.No.20-1-23, Sambasivapet 2Nd Lane, Guntur [Pan :Aaatp6658D] Income Tax Officer Vs. (Exemptions) Polisetty Somasundaram & Nagaratnamma Charities Guntur D.No.8-24-31, Mangalagiri Road Guntur [Pan :Aaatp2947H] आयकर अपील सं./I.T.A.No.116/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Sri Rajarajeswari Charitable Trust Vs. Income Tax Officer D.No.8-24-31 (Exemptions) Mangalagiri Road Guntur Guntur [Pan : Aalts2354L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 29.05.2023 घोर्णध की तधरीख/Date Of Pronouncement : 31.05.2023

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 10ASection 12ASection 12A(1)(ac)

Polisetty Somasundaram& Nagaratnamma Charities, Guntur vs. Income Tax Officer(Exemptions), Guntur

In the result, all the appeals filed by the assessee are allowed for statistical purpose

ITA 115/VIZ/2023[NA]Status: DisposedITAT Visakhapatnam31 May 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.113/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Nagarjuna Cultural Centre Vs. Income Tax Officer D.No.5-21-34, 2/14, Brodipet (Exemptions) Guntur Guntur [Pan : Aaatn4932A] आयकर अपील सं./I.T.A.No.114/Viz/2023 & 115/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Polisetty Somasundaram Charities D.No.20-1-23, Sambasivapet 2Nd Lane, Guntur [Pan :Aaatp6658D] Income Tax Officer Vs. (Exemptions) Polisetty Somasundaram & Nagaratnamma Charities Guntur D.No.8-24-31, Mangalagiri Road Guntur [Pan :Aaatp2947H] आयकर अपील सं./I.T.A.No.116/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Sri Rajarajeswari Charitable Trust Vs. Income Tax Officer D.No.8-24-31 (Exemptions) Mangalagiri Road Guntur Guntur [Pan : Aalts2354L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 29.05.2023 घोर्णध की तधरीख/Date Of Pronouncement : 31.05.2023

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 10ASection 12ASection 12A(1)(ac)

Polisetty Somasunddaram Charities, Guntur vs. Income Tax Officer(Exemptions), Guntur

In the result, all the appeals filed by the assessee are allowed for statistical purpose

ITA 114/VIZ/2023[NA]Status: DisposedITAT Visakhapatnam31 May 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.113/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Nagarjuna Cultural Centre Vs. Income Tax Officer D.No.5-21-34, 2/14, Brodipet (Exemptions) Guntur Guntur [Pan : Aaatn4932A] आयकर अपील सं./I.T.A.No.114/Viz/2023 & 115/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Polisetty Somasundaram Charities D.No.20-1-23, Sambasivapet 2Nd Lane, Guntur [Pan :Aaatp6658D] Income Tax Officer Vs. (Exemptions) Polisetty Somasundaram & Nagaratnamma Charities Guntur D.No.8-24-31, Mangalagiri Road Guntur [Pan :Aaatp2947H] आयकर अपील सं./I.T.A.No.116/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Sri Rajarajeswari Charitable Trust Vs. Income Tax Officer D.No.8-24-31 (Exemptions) Mangalagiri Road Guntur Guntur [Pan : Aalts2354L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 29.05.2023 घोर्णध की तधरीख/Date Of Pronouncement : 31.05.2023

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 10ASection 12ASection 12A(1)(ac)