JAIN SOCIAL GROUP HYDERABAD CHARITABLE FOUNDATION TRUST,HYDERABAD vs. CIT(EXEMPTION), HYDERABAD

In the result, appeal of the Assessee is allowed for

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.1173/Hyd/2025

deems fit.” 3. The learned Authorised Representative of the Assessee has submitted that the learned CIT(E) has rejected the application of the assessee by giving the reasons that on examination of the financials of the assessee, majority of the expenses were incurred towards event expenses and very meagre amount was spent towards its objectives like relief of poor

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

Dividend Distribution Tax (DDT) paid by the assessee by mistake. We, therefore, find it just and convenient to dispose of these two appeals, by way of this common order. 3. In respect of the claim of the assessees in both these appeals, under section 80G of the Act is concerned, brief facts of the case are that during the financial

DELOITTE & TOUCHE ASSURANCE & ENTERPRISE RISK 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

Dividend Distribution Tax (DDT) paid by the assessee by mistake. We, therefore, find it just and convenient to dispose of these two appeals, by way of this common order. 3. In respect of the claim of the assessees in both these appeals, under section 80G of the Act is concerned, brief facts of the case are that during the financial

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

Bench: Shri Manjunatha G. & Shri Ravish Sood(Hybrid Hearing) आयकर अपीलसं./I.T.A. No.1083/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2017-18) Assistant Commissioner Of Income Tax, Circle-5(1), Hyderabad. (अपीलार्थी/ Appellant) Vs. Penna Cement Limited, Hyderabad. Pan: Aabcp2290D (प्रत्यर्थी / Respondent) Industries आयकर अपीलसं./I.T.A. No.1084/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2018-19) Assistant Commissioner Of Income Tax, Circle-5(1), Hydeabad. (अपीलार्थी/ Appellant) Vs. Penna Cement Industries Limited, Hyderabad. Pan: Aabcp2290D (प्रत्यर्थी / Respondent) करदाताकाप्रतिनिधित्व/ Assessee Represented By : Shri Sourabh Soparkar, Advocate राजस्वकाप्रतिनिधित्व/ Department Represented By : Dr. Narendra Kumar Naik, Cit-Dr सुनवाईसमाप्तहोनेकीतिथि/ Date Of Conclusion Of Hearing : 11/11/2025 घोषणा की तारीख/ Date Of Pronouncement : 21/01/2026 2

deemed to have always applied in a case where the income not forming part of the total income has not accrued or arisen or has not been received during the year and the expenditure has been incurred during the year in relation to such income. In the case of NCC Infrastructure Holdings Limited (ITA No. 144/Hyd/2023), the jurisdictional Hyderabad ITAT

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

deemed to have always applied in a case where the income not forming part of the total income has not accrued or arisen or has not been received during the year and the expenditure has been incurred during the year in relation to such income. In the case of NCC Infrastructure Holdings Limited (ITA No. 144/Hyd/2023), the jurisdictional Hyderabad ITAT

DCIT, EXEMPTIONS CIRCLE, HYDERABAD vs. HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY, SECUNDERABAD

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

deem it proper to restore the issue to the file of ld.CIT(A) / NFAC with the direction to adjudicate the issue afresh in the light of the circulars / instructions issued by the CBDT clarifying the time allowed for filing of return of income subsequent to the insertion of clause (ba) in sub-section (1) of section

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

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

deem it proper to restore the issue to the file of ld.CIT(A) / NFAC with the direction to adjudicate the issue afresh in the light of the circulars / instructions issued by the CBDT clarifying the time allowed for filing of return of income subsequent to the insertion of clause (ba) in sub-section (1) of section

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, HYDERABAD

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purposes" as defined under Section 2(15) This court also relied upon the ruling in CIT v APSRTC (supra) where the APSRTC - constituted under the Road Transport Corporation Act, 1950 - having regard to the objectives of the Act, was held to be a GPU charity, thus entitling it to exemption in terms

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purposes" as defined under Section 2(15) This court also relied upon the ruling in CIT v APSRTC (supra) where the APSRTC - constituted under the Road Transport Corporation Act, 1950 - having regard to the objectives of the Act, was held to be a GPU charity, thus entitling it to exemption in terms

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purposes" as defined under Section 2(15) This court also relied upon the ruling in CIT v APSRTC (supra) where the APSRTC - constituted under the Road Transport Corporation Act, 1950 - having regard to the objectives of the Act, was held to be a GPU charity, thus entitling it to exemption in terms

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purposes" as defined under Section 2(15) This court also relied upon the ruling in CIT v APSRTC (supra) where the APSRTC - constituted under the Road Transport Corporation Act, 1950 - having regard to the objectives of the Act, was held to be a GPU charity, thus entitling it to exemption in terms

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY , WARANGAL

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purposes" as defined under Section 2(15) This court also relied upon the ruling in CIT v APSRTC (supra) where the APSRTC - constituted under the Road Transport Corporation Act, 1950 - having regard to the objectives of the Act, was held to be a GPU charity, thus entitling it to exemption in terms

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purposes" as defined under Section 2(15) This court also relied upon the ruling in CIT v APSRTC (supra) where the APSRTC - constituted under the Road Transport Corporation Act, 1950 - having regard to the objectives of the Act, was held to be a GPU charity, thus entitling it to exemption in terms

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purposes" as defined under Section 2(15) This court also relied upon the ruling in CIT v APSRTC (supra) where the APSRTC - constituted under the Road Transport Corporation Act, 1950 - having regard to the objectives of the Act, was held to be a GPU charity, thus entitling it to exemption in terms

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purposes" as defined under Section 2(15) This court also relied upon the ruling in CIT v APSRTC (supra) where the APSRTC - constituted under the Road Transport Corporation Act, 1950 - having regard to the objectives of the Act, was held to be a GPU charity, thus entitling it to exemption in terms

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purposes" as defined under Section 2(15) This court also relied upon the ruling in CIT v APSRTC (supra) where the APSRTC - constituted under the Road Transport Corporation Act, 1950 - having regard to the objectives of the Act, was held to be a GPU charity, thus entitling it to exemption in terms

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purposes" as defined under Section 2(15) This court also relied upon the ruling in CIT v APSRTC (supra) where the APSRTC - constituted under the Road Transport Corporation Act, 1950 - having regard to the objectives of the Act, was held to be a GPU charity, thus entitling it to exemption in terms

PULLALAREVU ANUSHA ,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