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“condonation of delay”

AppealsSection 249Section 24912,312 judgments

The decision most relied on for condonation of delay is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on condonation of delay

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.
2 SCC 107 · 1987 · Supreme Court
451
citing judgments

Courts must adopt a liberal approach when considering applications for condonation of delay, preferring to decide cases on their merits rather than allowing technicalities of limitation to scuttle justice. This principle applies to ensure the substantive rights of parties are not defeated by minor delays.

Balakrishnan v. M. Krishnamurthy
7 SCC 123 · 1998 · Supreme Court
368
citing judgments

The Supreme Court outlines the principles for condoning delay in filing appeals, stating that a litigant's lapse is not always a bar if the explanation is bona fide and not a dilatory strategy. Courts should show utmost consideration to suitors and prioritize substantial justice unless the delay is deliberately to gain time.

Vishin Meghani v. DCIT & Anr
398 ITR 250 · 2017 · High Court
291
citing judgments

This case is cited as an authority supporting the condonation of delay in filing income tax appeals, particularly when an assessee presents a request for such condonation.

Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Others
118 ITR 507 · 1979 · Supreme Court
268
citing judgments

For condoning delay, the term 'sufficient cause' must be interpreted liberally and purposively to advance justice. Delay not tainted by mala fides, gross negligence, or recklessness, and based on honestly obtained legal advice, constitutes sufficient cause.

Inder Singh v. State of Madhya Pradesh
2025 INSC 382 · 2025 · Supreme Court
267
citing judgments

Non-deliberate procedural delays caused by circumstances beyond control must be condoned in the interest of substantial justice, even if the delay is significant, such as over 1500 days.

Vedabhai v. Santaram
253 ITR 798 · 2002 · Supreme Court
262
citing judgments

When substantial justice and technical considerations are in conflict, substantial justice should be prioritized. Condoning delay requires a cautious approach without malafide or dilatory tactics, and 'sufficient cause' should be interpreted liberally to advance substantial justice.

Sreenivas Charitable Trust v. Dy. CIT
280 ITR 357 · 2006 · High Court
182
citing judgments

The expression "sufficient cause" for condoning delay in filing appeals must receive a liberal and purposive construction. This approach aims to advance substantial justice, which is of paramount importance.

Judgments citing condonation of delay

Ganpat Vasant Randive, Village - Tungat, Taluka - Pandharpur vs. Income Tax Officer, Ward 2, Pandharpur

In the result, appeal of the Assessee is allowed for

ITA 1940/PUN/2025[2017-18]Status: DisposedITAT Pune10 Sept 2025AY 2017-18

Bench: Dr. Manish Borad

For Appellant: Shri Subhash Banis (virtual)For Respondent: Shri Manoj Tripathi, DR (virtual)
Section 143(2)Section 143(3)Section 250Section 69A

Registry has informed that there is a delay of 139 days in filing of this appeal. The assessee has filed an application for condonation of delay mentioning the reasons which prevented him from filing the present appeal in the prescribed time limit. The assessee is stated to be an uneducated ... Katiji & Ors. [(1987) 2 SCC 107] and Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), condone the delay of 138 days in filing of the appeal before this Tribunal and admit the appeal for adjudication. 3. At the outset, learned counsel for the assessee submitted

Sunil Ramkrishana Patole, Nashik vs. ITO, Nashik

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

ITA 1329/PUN/2025[2017-18]Status: DisposedITAT Pune10 Sept 2025AY 2017-18

Bench: Dr. Manish Boradआयकर अपील सं / Ita No.1329/Pun/2025 धििाारण वर्ा / Assessment Year: 2017-2018 Sunil Ramkrishna Patole Vs Ito, Ward 3(1) Plot No. 29, Vinchur Road, Nashik Datta Nagar, Yeola- 423401 Maharashtra Pan-Aompp1953M Appellant Respondent

For Appellant: Shri Ashish BhalgatFor Respondent: Shri Manoj Tripathi
Section 147Section 250Section 250(6)

this Tribunal. The impugned order has been passed on 31.10.2023 and appeal has been filed before this Tribunal on 22.05.2025. The application for condonation of delay alongwith affidavit has been filed. The assessee has claimed that he was not aware of the passing of the impugned order ... cash deposit is accumulation of funds from agricultural 3 income, milk sales, salary withdrawal and other receipts. However Ld. CIT(A) did not condone the delay of 125 days and dismissed the appeal in limine. I note that the assessee was prevented from filing the appeal in time

Sharaf Raju, Hyderabad vs. Income Tax Officer, Ward-9(1), Hyderabad

ITA 824/HYD/2025[2017-18]Status: DisposedITAT Hyderabad10 Sept 2025AY 2017-18

Bench: Us:

Section 142(1)Section 143(2)Section 144

dated 31st January, 2025, wherein it was observed that a justice-oriented and liberal approach should be adopted while considering an application seeking condonation of delay. We thus, in terms of our aforesaid observations, condone the delay involved in the filing of the present appeal. 15. Apropos the merits

Sri Sarada Peetham Charitable Trust, Visakhapatnam vs. ITO., Exemption Ward-1(4), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 792/HYD/2025[2023-24]Status: DisposedITAT Hyderabad10 Sept 2025AY 2023-24

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.792/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2023-24) Sri Sarada Peetham Charitable Income Tax Officer Exemption, Vs. Ward-1(4), Hyderabad. Trust, Visakhapatnam. Pan:Aagts3745N (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Gvn Hari, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025 आदेश/Order

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Shri Gurpreet Singh, SR-DR
Section 11Section 11(2)Section 143(1)

relevant A.Y on due date but, uploaded Form 10BB belatedly i.e. 2 ½ years before the assessment order was passed, application for condonation of delay in filing Form 10BB ought to have been decided by the Commissioner by taking a liberal approach. The sum and substance of ratio laid down

Incometax Officer, Ward-9(1), Hyderabad vs. Sharaf Raju, Hyderabad

ITA 76/HYD/2025[2017]Status: DisposedITAT Hyderabad10 Sept 2025

Bench: Us:

Section 142(1)Section 143(2)Section 144

dated 31st January, 2025, wherein it was observed that a justice-oriented and liberal approach should be adopted while considering an application seeking condonation of delay. We thus, in terms of our aforesaid observations, condone the delay involved in the filing of the present appeal. 15. Apropos the merits

Sri Mallikarjuna Swamy Devasthanam, Karimnagar vs. CIT(Exemption), Basheerbagh, Hyderabad

In the result, the appeal of the assessee in ITA

ITA 1083/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1082 & 1083/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2025-26) M/S. Sri Mallikarjuna Swamy Commissioner Of Income Tax Vs. Devasthanam, Karimnagar. (Exemption), Pan: Aamts0172M Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K.A. Sai Prasad, C.A. रधजस् व द्वधरध/Revenue By: Ms. U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 04/09/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: These Appeals Are Filed By M/S. Sri Mallikarjuna Swamy Devasthanam (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Exemptions), Hyderabad (“Ld. Cit(E)”), Dated 12.03.2025 & 17.03.2025 For The A.Y. 2025-26 Respectively. Since The Issues Involved In Both These Appeals Are Identical & Belong To The Same Assessee, One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

For Appellant: Shri K.A. Sai Prasad, C.AFor Respondent: Ms. U. Mini Chandran, CIT-DR
Section 12ASection 12A(1)(ac)

delay of 27 days in filing of both the present appeals before this Tribunal. The assessee has filed a petition for condonation of delay along with a supporting affidavit explaining the reasons for the delay. The Learned Authorised Representative (Ld. AR) submitted that the assessee is a temple, not having ... raised any serious objection, and keeping in mind that substantive justice should prevail over technicalities, we are inclined to condone the delay. Accordingly, the delay of 27 days in filing of both the appeals is condoned. The appeals are admitted for adjudication on merits. ITA No.1082/Hyd/2025: 5. The assessee

Sri Mallikarjuna Swamy Devasthanam, Karimnagar, Telangana vs. CIT (Exemption), Hyderabad

In the result, the appeal of the assessee in ITA

ITA 1082/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1082 & 1083/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2025-26) M/S. Sri Mallikarjuna Swamy Commissioner Of Income Tax Vs. Devasthanam, Karimnagar. (Exemption), Pan: Aamts0172M Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K.A. Sai Prasad, C.A. रधजस् व द्वधरध/Revenue By: Ms. U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 04/09/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: These Appeals Are Filed By M/S. Sri Mallikarjuna Swamy Devasthanam (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Exemptions), Hyderabad (“Ld. Cit(E)”), Dated 12.03.2025 & 17.03.2025 For The A.Y. 2025-26 Respectively. Since The Issues Involved In Both These Appeals Are Identical & Belong To The Same Assessee, One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

For Appellant: Shri K.A. Sai Prasad, C.AFor Respondent: Ms. U. Mini Chandran, CIT-DR
Section 12ASection 12A(1)(ac)

delay of 27 days in filing of both the present appeals before this Tribunal. The assessee has filed a petition for condonation of delay along with a supporting affidavit explaining the reasons for the delay. The Learned Authorised Representative (Ld. AR) submitted that the assessee is a temple, not having ... raised any serious objection, and keeping in mind that substantive justice should prevail over technicalities, we are inclined to condone the delay. Accordingly, the delay of 27 days in filing of both the appeals is condoned. The appeals are admitted for adjudication on merits. ITA No.1082/Hyd/2025: 5. The assessee

Sudhakar Akutota, Warangal vs. Income Tax Officer, Ward-1, Warangal

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

ITA 1068/HYD/2025[2013-14]Status: DisposedITAT Hyderabad10 Sept 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1068/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2013-14) Shri Sudhakar Akutota, Income Tax Officer, Vs. Ward-1, Warangal. Warangal. Pan: Abapa0044M (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri A. V. Raghuram, Advocate. रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 04/09/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Sudhakar Akutota (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 05.06.2024 For The A.Y. 2013-14. 2. At The Outset, It Is Noted That There Is A Delay Of 296 Days In Filing The Present Appeal Before The Tribunal. The Assessee Has Filed A Petition For Condonation Of Delay Accompanied By An Affidavit Explaining The Reasons For The Delay. The Learned Authorised

For Appellant: Shri A. V. Raghuram, AdvocateFor Respondent: Shri Gurpreet Singh, SR-DR

that there is a delay of 296 days in filing the present appeal before the Tribunal. The assessee has filed a petition for condonation of delay accompanied by an affidavit explaining the reasons for the delay. The Learned Authorised ITA No.1068/Hyd/2025 2 Representative (“Ld. AR”) submitted that the delay ... appeal may be admitted for hearing on merits. ITA No.1068/Hyd/2025 3 4. Per contra, the Learned Departmental Representative (“Ld. DR”), strongly opposed the condonation of delay. He submitted that the appeal proceedings before the Ld. CIT(A) were conducted online, and therefore, no physical notices could have been sent

Sri Maisamma Devatna Ammavari Devasthanam, Mahabubnagar vs. CIT(Exemption), Hyderabad

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

ITA 1050/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Dr. Narender Kumar Naik, CIT(DR)
Section 12ASection 80G

Endowment Department of the Devasthanams 3. We have heard the learned Counsel for the assessee as well as the learned DR on the condonation of delay. The learned Counsel for the assessee has submitted that all these matters were handled by one Tax Consultant and Auditor of the Society/ Temples ... days in filing of these appeals. Page 4 of 13 ITA Nos 1043 1044 1049 and 1050 of 2025 Accordingly, we condone the delay of 19 days in filing the appeals in case of Sri Kurumurthy Swamy Devasthanam and Sri Maisamma Devatna Ammavari Devasthanam, Mahabubnagar. 7. The assessees have raised

Sri Maisamma Devatna Ammavari Devasthanam, Mahabubnagar vs. CIT (Exemption), Hyderabad

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

ITA 1049/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Dr. Narender Kumar Naik, CIT(DR)
Section 12ASection 80G

Endowment Department of the Devasthanams 3. We have heard the learned Counsel for the assessee as well as the learned DR on the condonation of delay. The learned Counsel for the assessee has submitted that all these matters were handled by one Tax Consultant and Auditor of the Society/ Temples ... days in filing of these appeals. Page 4 of 13 ITA Nos 1043 1044 1049 and 1050 of 2025 Accordingly, we condone the delay of 19 days in filing the appeals in case of Sri Kurumurthy Swamy Devasthanam and Sri Maisamma Devatna Ammavari Devasthanam, Mahabubnagar. 7. The assessees have raised

Sri Kurumurthy Swamy Devasthanam, Mahabubnagar vs. CIT (Exemption), Hyderabad

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

ITA 1044/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Dr. Narender Kumar Naik, CIT(DR)
Section 12ASection 80G

Endowment Department of the Devasthanams 3. We have heard the learned Counsel for the assessee as well as the learned DR on the condonation of delay. The learned Counsel for the assessee has submitted that all these matters were handled by one Tax Consultant and Auditor of the Society/ Temples ... days in filing of these appeals. Page 4 of 13 ITA Nos 1043 1044 1049 and 1050 of 2025 Accordingly, we condone the delay of 19 days in filing the appeals in case of Sri Kurumurthy Swamy Devasthanam and Sri Maisamma Devatna Ammavari Devasthanam, Mahabubnagar. 7. The assessees have raised

Sri Kurumurthy Swamy Devasthanam, Mahabubnagar vs. CIT(Exemption), Hyderabad

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

ITA 1043/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Dr. Narender Kumar Naik, CIT(DR)
Section 12ASection 80G

Endowment Department of the Devasthanams 3. We have heard the learned Counsel for the assessee as well as the learned DR on the condonation of delay. The learned Counsel for the assessee has submitted that all these matters were handled by one Tax Consultant and Auditor of the Society/ Temples ... days in filing of these appeals. Page 4 of 13 ITA Nos 1043 1044 1049 and 1050 of 2025 Accordingly, we condone the delay of 19 days in filing the appeals in case of Sri Kurumurthy Swamy Devasthanam and Sri Maisamma Devatna Ammavari Devasthanam, Mahabubnagar. 7. The assessees have raised

Sri Veeranjaneya Swamy Nithya Annadaanam Trust, Kadapa vs. CIT (Exemptions), Hyderabad

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1030/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

delay of 11 to 13 days in filing these 4 set of 2 appeals. The assessees have filed their petition for condonation of delay which are supported by the affidavits of the Secretary of the Society as well as the Executive Officer of the Temples. 3. We have heard ... learned Counsel for the assessee as well as the learned DR on the condonation of delay. The learned Counsel for the assessee has submitted that all these matters were handled by one Tax Consultant and Auditor of the Society/ Temples Shri U. Ravi Kumar, C.A. However, due to the busy

Sri Veeranjaneya Swamy Nithya Annadaanam Trust, Kadapa vs. CIT(Exemption), Hyderabad

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1029/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

delay of 11 to 13 days in filing these 4 set of 2 appeals. The assessees have filed their petition for condonation of delay which are supported by the affidavits of the Secretary of the Society as well as the Executive Officer of the Temples. 3. We have heard ... learned Counsel for the assessee as well as the learned DR on the condonation of delay. The learned Counsel for the assessee has submitted that all these matters were handled by one Tax Consultant and Auditor of the Society/ Temples Shri U. Ravi Kumar, C.A. However, due to the busy

Sree Sree Sree Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape, Kadapa vs. CIT(Exemption), Hyderabad

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1028/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

delay of 11 to 13 days in filing these 4 set of 2 appeals. The assessees have filed their petition for condonation of delay which are supported by the affidavits of the Secretary of the Society as well as the Executive Officer of the Temples. 3. We have heard ... learned Counsel for the assessee as well as the learned DR on the condonation of delay. The learned Counsel for the assessee has submitted that all these matters were handled by one Tax Consultant and Auditor of the Society/ Temples Shri U. Ravi Kumar, C.A. However, due to the busy

Sree Sree Sree Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape, Kadapa vs. CIT(Exemption), Hyderabad

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1027/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

delay of 11 to 13 days in filing these 4 set of 2 appeals. The assessees have filed their petition for condonation of delay which are supported by the affidavits of the Secretary of the Society as well as the Executive Officer of the Temples. 3. We have heard ... learned Counsel for the assessee as well as the learned DR on the condonation of delay. The learned Counsel for the assessee has submitted that all these matters were handled by one Tax Consultant and Auditor of the Society/ Temples Shri U. Ravi Kumar, C.A. However, due to the busy

Sri Jhamsingh Balaji Venkateswara Swamy Temple, Hyderabad vs. CIT(Exemption), Hyderabab

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1024/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

delay of 11 to 13 days in filing these 4 set of 2 appeals. The assessees have filed their petition for condonation of delay which are supported by the affidavits of the Secretary of the Society as well as the Executive Officer of the Temples. 3. We have heard ... learned Counsel for the assessee as well as the learned DR on the condonation of delay. The learned Counsel for the assessee has submitted that all these matters were handled by one Tax Consultant and Auditor of the Society/ Temples Shri U. Ravi Kumar, C.A. However, due to the busy

Sri Jhamsingh Balaji Venkateswara Swamy Temple, Hyderabad vs. CIT(Exemption), Hyderabad

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1023/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

delay of 11 to 13 days in filing these 4 set of 2 appeals. The assessees have filed their petition for condonation of delay which are supported by the affidavits of the Secretary of the Society as well as the Executive Officer of the Temples. 3. We have heard ... learned Counsel for the assessee as well as the learned DR on the condonation of delay. The learned Counsel for the assessee has submitted that all these matters were handled by one Tax Consultant and Auditor of the Society/ Temples Shri U. Ravi Kumar, C.A. However, due to the busy

Sree Ramakrishna High School Committee, Kadapa vs. CIT (Exemption), Hyderabad

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1022/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

delay of 11 to 13 days in filing these 4 set of 2 appeals. The assessees have filed their petition for condonation of delay which are supported by the affidavits of the Secretary of the Society as well as the Executive Officer of the Temples. 3. We have heard ... learned Counsel for the assessee as well as the learned DR on the condonation of delay. The learned Counsel for the assessee has submitted that all these matters were handled by one Tax Consultant and Auditor of the Society/ Temples Shri U. Ravi Kumar, C.A. However, due to the busy

Sree Ramakrishna High School Committee, Kadapa vs. CIT(Exemption), Hyderabad

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1021/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

delay of 11 to 13 days in filing these 4 set of 2 appeals. The assessees have filed their petition for condonation of delay which are supported by the affidavits of the Secretary of the Society as well as the Executive Officer of the Temples. 3. We have heard ... learned Counsel for the assessee as well as the learned DR on the condonation of delay. The learned Counsel for the assessee has submitted that all these matters were handled by one Tax Consultant and Auditor of the Society/ Temples Shri U. Ravi Kumar, C.A. However, due to the busy