OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

charitable trust u/s 80G(2)(iv) read with Section 80G(1)(ii) of the Act. 23. As discussed supra, we concur with the contention of the assessee that since Parliament intended certain restrictions to only CSR expenditure in respect of two donations included by an assessee as CSR expenditure i.e. [Swachh Bharat Kosh and Clean Ganga Fund] has impliedly

OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

charitable trust u/s 80G(2)(iv) read with Section 80G(1)(ii) of the Act. 23. As discussed supra, we concur with the contention of the assessee that since Parliament intended certain restrictions to only CSR expenditure in respect of two donations included by an assessee as CSR expenditure i.e. [Swachh Bharat Kosh and Clean Ganga Fund] has impliedly

HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY,HYDERABAD vs. DCIT, EXEMPTION CIRCLE-1(1), HYDERABAD

The appeal of the revenue is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.581/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) M/S. Hyderabad Metropolitan Development Authority, Hyderabad. Pan:Aaalh0058D …..Appellant. Vs. Asst. Commissioner Of Income Tax (Exemptions), Circle-1(1), Hyderabad. …..Respondent. आ.अपी.सं /Ita No.568/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) Asst. Commissioner Of Income Tax (Exemptions), Circle-1(1), Hyderabad. …..Appellant. Vs. M/S. Hyderabad Metropolitan Development Authority, Hyderabad. …..Respondent.

charitable purposes. vi) Claim of large value refund. vii) Large receipts from other income. viii) Trust executing contracts, providing professional services, earning commission incomes or rent (verification as per proviso to sectin 2(15) or any other section). ix) High refund claimed by Trust. x) Large amount of income accumulated or set apart by Trust. xi) Large claim of depreciation

ACIT (EXEMPTIONS), CIRCLE-1(1), HYDERABAD vs. HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY, HYDERABAD

The appeal of the revenue is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.581/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) M/S. Hyderabad Metropolitan Development Authority, Hyderabad. Pan:Aaalh0058D …..Appellant. Vs. Asst. Commissioner Of Income Tax (Exemptions), Circle-1(1), Hyderabad. …..Respondent. आ.अपी.सं /Ita No.568/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) Asst. Commissioner Of Income Tax (Exemptions), Circle-1(1), Hyderabad. …..Appellant. Vs. M/S. Hyderabad Metropolitan Development Authority, Hyderabad. …..Respondent.

charitable purposes. vi) Claim of large value refund. vii) Large receipts from other income. viii) Trust executing contracts, providing professional services, earning commission incomes or rent (verification as per proviso to sectin 2(15) or any other section). ix) High refund claimed by Trust. x) Large amount of income accumulated or set apart by Trust. xi) Large claim of depreciation

KAKINADA INFRASTRUCTURE HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

Charitable Trust cited supra, there was no hard and fast\nrule can be laid down in the matter of condonation of delay and courts\nshould adopt a pragmatic approach and the courts should exercise\ntheir discretion on the facts of the each case keeping in mind that in\nconstruing, the expression \"sufficient cause" the principle of advancing\nsubstantial justice

SHARATH KUMAR REDDY SAREDDY,WANAPARTHY, MAHABUB NAGAR. vs. INCOME TAX OFFICER, WARD -1, MAHABUBNAGAR

In the result, appeal filed by the assessee is dismissed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1096/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2022-23) Shri Sharath Kumar Reddy Vs. Income Tax Officer Sareddy, Wanaparthy Ward – 1 Mahbubnagar Mahbubnagar Pan:Hpwps0712H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 16/07/2025 घोषणा की तारीख/Pronouncement: 20/08/2025 आदेश/Order

TDS effective from 01/04/2023. He has submitted that these 2 provisions specifically govern the taxation of the income from online game. This newly introduced regime replaced the earlier arbitrary framework that provide charging of tax on the gross winning amount without recognizing the loss or entire cost. Section 115BBJ introduced the concept of new net winning which more accurately reflects

RAIN CEMENTS LIMITED, HYD,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2008-09 M/S. Rain Cements Ltd Vs. Dy. Commissioner Of (Formerly Known As Rain Income Tax, Circle 3 (1) Cii Carbon (India) Ltd Hyderabad Hyderabad Pan:Aabcr8858F (Appellant) (Respondent) Assessee By: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue By: Dr.Rajendra Kumar, Cit-Dr Date Of Hearing: 20/03/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 24.03.2017 Passed U/S 143(3) R.W.S. 144C(5) R.W.S. 260 Of The I.T. Act For The A.Y 2008-09. 2. This Appeal Was Earlier Decided By The Tribunal Vide Order Dated 18.10.2019. Subsequently Vide Ma No.15/Hyd/2020, Dated 23.3.2021, The Tribunal Recalled The Entire Order For Fresh Adjudication. Therefore, This Is A Recalled Matter.

TDS to an extent of Rs. 9,70.814/- 15. The Ld. AO erred in computing interest u/s 234B of Rs. 31,16.646/- 16. The Ld. AO erred in computing interest u/s 234C of Rs. 37,20,130/-. The Appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves leave to add, alter

VAGDEVI REDDY TANDUR,HYDERABAD vs. DCIT CIRCLE -5(1), HYDERABAD

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

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

TDS, Bangalore (hereinafter referred to as “Assessing Officer”) as he received intimation u/s 200A of the Income Tax Act, 1961 wherein demand of Rs.39,200/- was raised towards late filing fee u/s 234E of the Act. Assessee disputing the above demand filed the present appeal. 3. Feeling aggrieved with the order dt.15.02.2020 passed by the Assessing Officer, assessee filed

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS Rs. 26165215 Less : Advance Tax Rs. 12000000 Balance Tax Rs. 32835948 Add: Interest u/s 234A Rs. 1970157 Add: Interest u/s 234B Rs. 10835863 Add: Interest u/s 234C Rs. 0 Total tax + Int payable Rs. 45641967 Less: Self tax paid Rs. Less: Regular by Rs. 29414128 adjustment of refund Balance Payable. Rs. 16227839 Madhucon Projects Limited, Hyderabad. 25. The assessee

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS Rs. 26165215 Less : Advance Tax Rs. 12000000 Balance Tax Rs. 32835948 Add: Interest u/s 234A Rs. 1970157 Add: Interest u/s 234B Rs. 10835863 Add: Interest u/s 234C Rs. 0 Total tax + Int payable Rs. 45641967 Less: Self tax paid Rs. Less: Regular by Rs. 29414128 adjustment of refund Balance Payable. Rs. 16227839 Madhucon Projects Limited, Hyderabad. 25. The assessee

MADHUCON PROJECTS LTD, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS Rs. 26165215 Less : Advance Tax Rs. 12000000 Balance Tax Rs. 32835948 Add: Interest u/s 234A Rs. 1970157 Add: Interest u/s 234B Rs. 10835863 Add: Interest u/s 234C Rs. 0 Total tax + Int payable Rs. 45641967 Less: Self tax paid Rs. Less: Regular by Rs. 29414128 adjustment of refund Balance Payable. Rs. 16227839 Madhucon Projects Limited, Hyderabad. 25. The assessee

KARSHAK VIDYA PARISHAD ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

trust and in the interest of continuing the charitable activity in running education institutes without any hinderance. 15. Ld.Pr.CIT has erred in cancelling the approval u/s.10(23C) of Act, drawing inference that the books of account are not proper, without preperly and judiciously appreciating that the society has maintained books of account, got them audited u/s. the Act, Audit Report

AURORA EDUCATIONAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

trust and in the interest of continuing the charitable activity in running education institutes without any hinderance. 15. Ld.Pr.CIT has erred in cancelling the approval u/s.10(23C) of Act, drawing inference that the books of account are not proper, without preperly and judiciously appreciating that the society has maintained books of account, got them audited u/s. the Act, Audit Report

TARAKARAMA EDUCATIONAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

trust and in the interest of continuing the charitable activity in running education institutes without any hinderance. 15. Ld.Pr.CIT has erred in cancelling the approval u/s.10(23C) of Act, drawing inference that the books of account are not proper, without preperly and judiciously appreciating that the society has maintained books of account, got them audited u/s. the Act, Audit Report

CHURCH EDUCATINAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

trust and in the interest of continuing the charitable activity in running education institutes without any hinderance. 15. Ld.Pr.CIT has erred in cancelling the approval u/s.10(23C) of Act, drawing inference that the books of account are not proper, without preperly and judiciously appreciating that the society has maintained books of account, got them audited u/s. the Act, Audit Report

NATIONAL ACADEMY OF CONSTRUCTION,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

Appeal is treated as allowed for statistical purposes in above terms

Bench: Shri A.Mohan Alankamony & Shri S.S.Godara

Trust, the activities carried on by the assessee need to be treated as education only. The learned Assessing Officer erred in not granting depreciation for assets acquired in earlier years since the capital expenditure was not allowed by Revenue during assessments completed. The learned Assessing Officer erred in granting lesser credit for TDS compared to the claim in the return

SANJAY GARUDAPALLY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

charitable activity by doing the construction and interiors out of its own pocket of its unaccounted income towards the interiors without charging to the villa owner including the appellant. The appellant to an extent has the audacity to believe that the adjudicating authority in the undersigned is too naive to understand and appreciate the circumstances and the document

PARIGE VENKAT RAM REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

charitable activity by doing the construction and interiors out of its own pocket of its unaccounted income towards the interiors without charging to the villa owner including the appellant. The appellant to an extent has the audacity to believe that the adjudicating authority in the undersigned is too naive to understand and appreciate the circumstances and the document

GUDURI VENKATA RAJU ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3) , HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

charitable activity by doing the construction and interiors out of its own pocket of its unaccounted income towards the interiors without charging to the villa owner including the appellant. The appellant to an extent has the audacity to believe that the adjudicating authority in the undersigned is too naive to understand and appreciate the circumstances and the document