Sri Ramalingeswara Swamy Temple, Hyderabad vs. ITO (Exemptions), Ward-1(4), Hyderabad
In the result, appeal filed by the assessee is allowed
ITA 579/HYD/2025[2023-2024]Status: DisposedITAT Hyderabad25 Jun 2025AY 2023-2024
Bench: Shri Manjunatha, G.A N D Shri Ravish Soodआ.अपी.सं /Ita No.579/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2023-24) Sri Ramalingeswara Swamy Vs. Income Tax Officer Temple, Hyderabad (Exemptions) Ward-1(4) Pan:Aaeas2164C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Srikanth Sirigadi, Ca राज" व "ारा/Revenue By:: Shri Gurpreet Singh, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 24/06/2025 घोषणा की तारीख/Pronouncement: 25/06/2025 आदेश/Order Per Manjunatha, G. A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated, 31/01/2025 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2023-24. 2. Brief Facts Of The Case Are That The Appellant Sri Ramalingeswara Swamy Temple Is A Deity Registered U/S 12A & 12Aa Of The I.T. Act, 1961. The Temple Is Under The Management & The Administrative Control Of The Endowment
For Appellant: Shri Srikanth Sirigadi, CAFor Respondent: : Shri Gurpreet Singh, Sr. AR
Section 11Section 12ASection 143(1)
…ax Officer (Exemptions) reported in (2024) 166 Taxmann.com 524 (Bang.Trib). The assessee had also relied upon the decision of the Hon'ble High Court of Telangana in the case of Shilparamam Arts, Crafts and Cultural Society vs, Addl./Jt/ACIT reported in (2024) 468 ITR 350. 6. The learned Sr. AR, on the other hand, supporting the order of the learned CIT (A) submitted that, filing an audit report in Form 10BB on or before the due date is mandatory in nature. Further, this legal position has been approved by the Hon'ble Supreme Court in the case of Pr.CIT vs. Wipro Ltd (Supra). The assessee never disputed the fact t…
