SRI VENKATESWARA SWAMY DEVASTANAM,JAMALAPURAM vs. ITO., EXEMPTION WARD-1(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)

Trust established wholly for religious and charitable purpose and therefore, as per sub-section (2) of Section 115BBC, the provisions of sub-section (1) shall not apply to the anonymous donation received by the assessee. However, this section provides only the rate of tax applicable on the anonymous donation received by the assessee and in case the said anonymous donation

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)

Trust established wholly for religious and charitable purpose and therefore, as per sub-section (2) of Section 115BBC, the provisions of sub-section (1) shall not apply to the anonymous donation received by the assessee. However, this section provides only the rate of tax applicable on the anonymous donation received by the assessee and in case the said anonymous donation

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

deduction of Rs. 5.25 Crores on account of purchase of the film "Soggadu"(new) from Ramanaidu Charitable Trust. It has paid

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

deduction amounting to Rs.1,88,97,644 claimed against CSR expenditure. The company extended following donations out of the CSR expenses; Details of Donations made during the FY 2016-17 Name of the Party Amount in (Rs) Pioneer Education Trust 2,88,45,288 Utkarsh Star Mitra Mandal 50,00,000 Sri Sringeri Peetham Charitable

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

trusts or endowments (including matts, temples, gurudwaras………..) or societies for religious or charitable purposes registered as such…….. or any other law for the time being in force. 10 ITA.Nos.1380 to 1385/Hyd./2025 As the assessee is a temple taken over by the Government as per Endowments Act, prevailing in the state of Telangana and a Committee is constituted under

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

trusts or endowments (including matts, temples, gurudwaras………..) or societies for religious or charitable purposes registered as such…….. or any other law for the time being in force. 10 ITA.Nos.1380 to 1385/Hyd./2025 As the assessee is a temple taken over by the Government as per Endowments Act, prevailing in the state of Telangana and a Committee is constituted under

UJJAINI MAHAKALI DEVATHANAM,SECUNDERBAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

trusts or endowments (including matts, temples, gurudwaras………..) or societies for religious or charitable purposes registered as such…….. or any other law for the time being in force. 10 ITA.Nos.1380 to 1385/Hyd./2025 As the assessee is a temple taken over by the Government as per Endowments Act, prevailing in the state of Telangana and a Committee is constituted under

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

trusts or endowments (including matts, temples, gurudwaras………..) or societies for religious or charitable purposes registered as such…….. or any other law for the time being in force. 10 ITA.Nos.1380 to 1385/Hyd./2025 As the assessee is a temple taken over by the Government as per Endowments Act, prevailing in the state of Telangana and a Committee is constituted under

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

trusts or endowments (including matts, temples, gurudwaras………..) or societies for religious or charitable purposes registered as such…….. or any other law for the time being in force. 10 ITA.Nos.1380 to 1385/Hyd./2025 As the assessee is a temple taken over by the Government as per Endowments Act, prevailing in the state of Telangana and a Committee is constituted under

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

trusts or endowments (including matts, temples, gurudwaras………..) or societies for religious or charitable purposes registered as such…….. or any other law for the time being in force. 10 ITA.Nos.1380 to 1385/Hyd./2025 As the assessee is a temple taken over by the Government as per Endowments Act, prevailing in the state of Telangana and a Committee is constituted under

KUPPAM EDUCATIONAL SOCIETY,KUPPAM vs. INCOME TAX OFFICER (EXEMPTIONS), TIRUPATI

In the result, the appeal of the assessee is partly allowed

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

deduction while computing income for a charitable trust, even though the acquisition of the asset had already been treated as an application

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

deduction u/s 80G of the Act, and another sum of Rs. 2,66,54,000/- to the institutions Smile Foundation, Vidya Comfort School, Parikrama Humanity Foundation, Helpage India, Udayan Care, Narayana Hrudayalaya Charitable Trust

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

deduction u/s 80G of the Act, and another sum of Rs. 2,66,54,000/- to the institutions Smile Foundation, Vidya Comfort School, Parikrama Humanity Foundation, Helpage India, Udayan Care, Narayana Hrudayalaya Charitable Trust

SEVA BHARATHI,HYDERABAD vs. CIT., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

Charitable Trust (supra), has held in Paras-8 to 10 as under : “8. We have heard the rival contentions and perused the material on record. We observe that in the instant facts, it is not a case where the assessee had not filed Form 10 in the original return of income, before the due date prescribed of filing return

SEVA BHARATHI,HYDERABAD vs. ITO., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

Charitable Trust (supra), has held in Paras-8 to 10 as under : “8. We have heard the rival contentions and perused the material on record. We observe that in the instant facts, it is not a case where the assessee had not filed Form 10 in the original return of income, before the due date prescribed of filing return

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

deduction\namounting to Rs.1,88,97,644 claimed against CSR expenditure. The\ncompany extended following donations out of the CSR expenses;\nDetails of Donations made during the FY 2016-17\nName of the Party\nAmount in (Rs)\nPioneer Education Trust\n2,88,45,288\nUtkarsh Star Mitra Mandal\n50,00,000\nSri Sringeri Peetham Charitable

POWER MECH PROJECTS LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(3), HYDERABAD

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

deduction u/s 80G of the Act. Situation 3 : The company has contributed Rs.l crore to Swach Bharat Kosh and Rs.1 crore to any other charitable trust

DELOITTEE TAX SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals are allowed

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

deduction u/s 80G of the Act. Situation 3 : The company has contributed Rs.l crore to Swach Bharat Kosh and Rs.1 crore to any other charitable trust