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 vs. CIT (Exemptions) in iv) ITAT Cochin Tribunal in the case of Sahrdaya Educational Trust vs. CIT (Exemptions

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 vs. CIT (Exemptions) in iv) ITAT Cochin Tribunal in the case of Sahrdaya Educational Trust vs. CIT (Exemptions

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)

Exemption) vs. Shree Sai Baba Sansthan Trust – Shirdi (Supra). There is no dispute that the assessee is a Trust established wholly for religious and charitable

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)

Exemption) vs. Shree Sai Baba Sansthan Trust – Shirdi (Supra). There is no dispute that the assessee is a Trust established wholly for religious and charitable

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:

Charitable Trust vs. ITO accumulation over and above the eligible 15% of the gross income amounting to Rs.6,74,111/-. The AO observed that in order to accumulate the amount in excess of 15% of the gross income, the Trust, claiming exemption

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. (Exemption), [for short “CIT (Exemptions)”], Hyderabad, dated 19.03.2025, wherein the latter had declined the application filed by the assessee

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. (Exemption), [for short “CIT (Exemptions)”], Hyderabad, dated 19.03.2025, wherein the latter had declined the application filed by the assessee

SEVAGRAMAM CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

Bench: Us:

trust in ITA 562/Hyd/2025, wherein it has assailed the rejection of its application for registration by the CIT(Exemptions), Hyderabad, on the following grounds of appeal before us: “1. The Learned CIT (Exemptions) erred in rejecting the application solely on the ground of delay without considering the 1 merits of the appellant's charitable

SEVAGRAMAM CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

Bench: Us:

trust in ITA 562/Hyd/2025, wherein it has assailed the rejection of its application for registration by the CIT(Exemptions), Hyderabad, on the following grounds of appeal before us: “1. The Learned CIT (Exemptions) erred in rejecting the application solely on the ground of delay without considering the 1 merits of the appellant's charitable

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

Exemption). However, the application was rejected only on the ground that no substantial charitable activities are being carried Page 4 of 6 ITA Nos 62 and 68 of 2025 Hyd Area Round Table No 134 Charitable Trust

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

Exemption). However, the application was rejected only on the ground that no substantial charitable activities are being carried Page 4 of 6 ITA Nos 62 and 68 of 2025 Hyd Area Round Table No 134 Charitable Trust

WE ARE WITH YOU CHARITABLE TRUST,ADDANKI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

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

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

Charitable Trust, Commissioner of Income Tax Vs. Addanki (A.P.) (Exemptions), Hyderabad. PAN:AAATW5537G (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: None

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, Income Tax Hyderabad (Exemptions), Hyderabad [PAN: AAATM5719J] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररतीद्वधरध/Assessee by: Shri A.V. Raghu Ram, AR रधजस्‍वद्वधरध

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 Vs. Commissioner of Income Trust, HYDERABAD Tax (Exemptions) PAN:AAETS0947E Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri

DATLA PADMA SUNDARI MEMORIAL CHARITABLE TRUST,HYDERABAD vs. ITO (EXEMPTIONS), WARD-1(1), HYDERABAD

Bench: Us:

Charitable Trust Tax (Exemption), Hyderabad. PAN : AACTD3322Q (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri P. Vinod, Advocate Assessee Represented

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 or societies for religious or charitable purposes is exempt u/sec.10(23BBA) of the Act. The learned Authorised

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 or societies for religious or charitable purposes is exempt u/sec.10(23BBA) of the Act. The learned Authorised

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 or societies for religious or charitable purposes is exempt u/sec.10(23BBA) of the Act. The learned Authorised

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 or societies for religious or charitable purposes is exempt u/sec.10(23BBA) of the Act. The learned Authorised