SRI VENAKTESWARA SWAMY DEVASTANAM,,JAMALAPURAM vs. ITO., EXEMPTION WARD1- (3), HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1002 & 1003/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17) Sri Venkateswara Swamy Vs. Income Tax Officer Devasthanam (Exemption), Ward 1(3) Jamalapuram Hyderabad Pan:Aamts2301Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate E Hari Babu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2025 घोषणा की तारीख/Pronouncement: 03/07/2025 आदेश/Order Per Vijay Pal Raothese Appeals Filed By The Assessee Are Directed Against Two Separate Orders, Both Dated 19/02/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys. 2013-14 & 2016-17. 2. There Is A Delay Of 160 Days In Filing The Present Appeals. The Assessee Has Filed An Application For Condonation Of Delay. The Learned Ar Of The Assessee Has Submitted That During The Pendency Of The Appeal Before The Learned Cit (A), The Assessee Filed A Writ Petition Before The Hon'Ble High Court For Issuing Directions To The Learned Cit (A) & The Hon'Ble High Court Was Pleased To Give Directions To The Learned Cit (A)

charitable Trust or Endowment and therefore, there is a distinction between the public religious or charitable trust

ACIT,CIRCLE-13(1), HYDERABAD vs. M/S SURESH PRODUCTIONS PVT. LTD.,, HYDERABAD

Accordingly, the ground of the revenue is allowed

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

Charitable Trust and the M/s Suresh Productions (firm), for the film "Soggadu", the trust as well as the settler

ACIT., EXEMPTIONS CIRCLE-1(1), HYDERABAD vs. PHARMACEUTICALS EXPORT PROMOTION COUNCIL OF INDIA, HYDERABAD

In the result, the appeal of Revenue is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2016-17 The Assistant Commissioner Vs. Pharmaceuticals Export Of Income Tax, Promotion Council Of India, Exemptions, Circle – 1(1), Hyderabad. Hyderabad. Pan : Aadcp4643C (Appellant) (Respondent) Assessee By: Shri Rv. Chalam, C.A. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 11.02.2025

charitable trust is to be included in the total income as is in fact applied to religious or charitable

AASHRITHA THE DR U SANKARANARAYANA RAJU CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTIONS), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos. 208 & 209/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2022-23 & 2025-26) Aashritha The Dr U Vs. Cit (Exemptions) Sankaranarayana Raju Hyderabad Charitable Trust, Hyderabad Pan:Aacta3113G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.S.Rajendra Kumar, Irs (Retired) राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/07/2025 घोषणा की तारीख/Pronouncement: 16/07/2025 आदेश/Order Per Vijay Pal Rao

Charitable Trust Copy to: S.No Addresses 1 Aashritha The Dr. U Sankaranarayana Raju Charitable Trust, D.No

AASHRITHA THE DR U SANKARANARAYANA RAJU CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTIONS), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos. 208 & 209/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2022-23 & 2025-26) Aashritha The Dr U Vs. Cit (Exemptions) Sankaranarayana Raju Hyderabad Charitable Trust, Hyderabad Pan:Aacta3113G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.S.Rajendra Kumar, Irs (Retired) राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/07/2025 घोषणा की तारीख/Pronouncement: 16/07/2025 आदेश/Order Per Vijay Pal Rao

Charitable Trust Copy to: S.No Addresses 1 Aashritha The Dr. U Sankaranarayana Raju Charitable Trust, D.No

AMEENAMMA CHARITBLE TRUST,ANANTAPUR vs. ITO, (EXEMPTION) WARD-TIRUPATI, TIRUPATI

In the result, appeal filed by the assessee Trust is partly allowed in terms of our aforesaid observations

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1841/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Ameenamma Charitable Vs. Income Tax Officer Trust, (Exemption) Ward – Anantapur. Tirupati. Pan: Aaeta7403P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ka Sai Prasad, Ca राज" व "ारा/Revenue By: Shri K Vamsi Krishna, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 04/02/2026 घोषणा की तारीख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Trust Is Directed Against The Order Passed By The Additional/Joint Commissioner Of Income Tax (Appeals)-1, Chennai, Dated 03/10/2025, Which In Turn Arises From The Order Passed By The Income Tax Officer, Exemption Ward, Tirupati (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 14/12/2018 For The Assessment Year (Ay) 2016-17. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

Trust Merely furnishing the copies of donation receipts containing 5 Ameenamma Charitable Trust vs. ITO names of donors

HYDERABAD AREA ROUND TABLE NO 134 CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.62 & 68/Hyd/2025 (िनधा"रण वष"/Assessment Year: N.A) Hyderabad Area Round Vs. Commissioner Of Income Table No 134 Charitable Tax ( Exemption ) Trust, Hyderabad Hyderabad Pan:Aabth5683D (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. Sridhar Jhawar राज" व "ारा/Revenue By:: Shri B Balakrishna Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/04/2025 घोषणा की तारीख/Pronouncement: 09/04/2025 आदेश/Order

Charitable Trust out by the assessee trust. Once the assessee has produced the relevant information, details and evidence

HYDERABAD AREA ROUND TABLE NO 134 CHARTIABLE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.62 & 68/Hyd/2025 (िनधा"रण वष"/Assessment Year: N.A) Hyderabad Area Round Vs. Commissioner Of Income Table No 134 Charitable Tax ( Exemption ) Trust, Hyderabad Hyderabad Pan:Aabth5683D (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. Sridhar Jhawar राज" व "ारा/Revenue By:: Shri B Balakrishna Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/04/2025 घोषणा की तारीख/Pronouncement: 09/04/2025 आदेश/Order

Charitable Trust out by the assessee trust. Once the assessee has produced the relevant information, details and evidence

ZAHEER AHMED SYED,HYDERABAD vs. ACIT., CC-2(2), HYDERABAD

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

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

Charitable Trust. The assessee has claimed deduction towards donations paid to R.R. Charitable Trust under CSR expenditure

MYADAM KISHAN RAO CHARITABLE TRUST,HYDERABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Manjunatha G., Hon'Ble & Shri K.Narasimha Chary, Hon'Ble

Charitable Trust is a charitable trust registered u/s. 12A of the Income Tax Act, 1961 (“the Act”) vide

MANILAL MODI CHARITABLE FOUNDATION,HYDERABAD vs. ITO., EXEMPTION WARD-1(2), AAYKAR BHAVAN, HYDERABAD

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

Bench: Shri Manjunatha G & Shri Ravish Sood

trust viz., Manilal Modi Charitable Foundation (hereinafter referred to as "Trust") is a Charitable Trust

SHIVA KIRAN CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTIONS), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.627/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Shiva Kiran Charitable Vs. Commissioner Of Income Trust, Hyderabad Tax (Exemptions) Pan:Aaets0947E Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri A.V. Raghuram, Advocate राज" व "ारा/Revenue By:: Shri Rajendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 01/07/2025 घोषणा की तारीख/Pronouncement: 02/07/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated, 17/03/2025 Of The Learned Cit (Exemption), Hyderabad, For The A.Y.2025-26 Whereby The Application Of The Assessee Seeking Registration/Approval U/S 80G Of The Act Was Rejected, Due To Delay In Filing The Application In Form-10Ab.

Charitable Trust आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench

UJWAL FOUNDATION,HYDERABAD vs. CIT(EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.167 & 168/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Ujwal Foundation Vs. Cit (Exemption) Hyderabad Hyderabad Pan:Aabtu1833C (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri H Srinivasulu, Advocate राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/06/2025 घोषणा की तारीख/Pronouncement: 06/06/2025 आदेश/Order Per Vijay Pal Raothese Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Of The Learned Cit (E), Hyderabad Dated 11/12/2024 & 9/12/2024 Respectively Whereby The Application Of The Assessee For Grant Of Approval U/S 80G & Registration U/S 12Ab Of The I.T. Act, 1961 Were Rejected. In The Appeal Against The Rejection Of Application For Registration U/S 12Ab In Ita No.168/Hyd/2025, The Assessee Has Raised The Following Grounds Of Appeal:

charitable purpose. He has further submitted that the assessee trust has incurred the expenditure on administration of the trust

UJWAL FOUNDATION,HYDERABAD vs. CIT(EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.167 & 168/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Ujwal Foundation Vs. Cit (Exemption) Hyderabad Hyderabad Pan:Aabtu1833C (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri H Srinivasulu, Advocate राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/06/2025 घोषणा की तारीख/Pronouncement: 06/06/2025 आदेश/Order Per Vijay Pal Raothese Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Of The Learned Cit (E), Hyderabad Dated 11/12/2024 & 9/12/2024 Respectively Whereby The Application Of The Assessee For Grant Of Approval U/S 80G & Registration U/S 12Ab Of The I.T. Act, 1961 Were Rejected. In The Appeal Against The Rejection Of Application For Registration U/S 12Ab In Ita No.168/Hyd/2025, The Assessee Has Raised The Following Grounds Of Appeal:

charitable purpose. He has further submitted that the assessee trust has incurred the expenditure on administration of the trust

LIONS CLUB OF KHAMMAM CHARITABLE TRUST,KHAMMAM vs. ITO(EXEMPTIONS), WARD-1(3), HYDERABAD

In the result, the appeal filed by the assessee trust is allowed for statistical purposes in terms of our aforesaid observations

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA, HON’BLE (Accountant Member)

Charitable Trust. Subsequently, the assessee trust applied for permanent registration u/s 12AB. 5. The CIT(Exemption), Hyderabad

SRINIVAS AREDDY LAKKIREDDY,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, the appeal filed by the assessee trust is allowed for statistical purposes in terms of our aforesaid observations

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

Charitable Trust. Subsequently, the assessee trust applied for permanent registration u/s 12AB. 5. The CIT(Exemption), Hyderabad

SHREE GOVATTS FOUNDATION ,HYDERABAD vs. COMMISSIONER OF INCOME TAX,(EXEMPTIONS), HYDERABAD

Appeal is allowed

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year – N.A.

Charitable" . Trust. Also, the objects of the assessee contain both charitable and religious objects. The religious objects

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

Charitable Trust 1,00,000 Sahrudaya Health 10,00,000 Hyderabad Round Table No.8 Charitable Trust

ASHA CHARITABLE TRUST,HYDERABAD vs. CIT(EXEMPTIONS), HYDERABAD

In the result, appeal filed by the assessee is dismissed being withdrawn

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.992/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Asha Charitable Trust Vs. Cit (Exemptions) Hyderabad Hyderabad Pan:Aaita8561G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca I Vamsi Krishna राज" व "ारा/Revenue By:: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 21/08/2025 घोषणा की तारीख/Pronouncement: 21/08/2025 आदेश/Order

Charitable Trust Copy to: S.No Addresses 1 Asha Charitable Trust, D.No.8-2-316/12/A Asha