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

natural justice, we hereby make a direction to the Ld. AO that, an opportunity to be provided to the assessee for availing the benefit of 2nd proviso to section 40(a)(ia) of the Act by furnishing the certificates as specified under 1st proviso to section ITA No.1633/Hyd/2014 Page 14 201(1) of the Act before making addition of Rs.11

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:

nature wherein the provisions of sub-section (2) of section 115BBC of the Act would not apply. iv) Conclusively, the assessee has submitted that donation rece4ipts maintained by the Trust recording the donations obtained, wherein the complete details recording the identity of the donor were not available and only the name of the donor was available. In this regard

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

In the result, the appeal filed by the assessee trust in ITA

Bench: Us:

charitable in nature. Nor has he articulated which information was missing, despite the assessee trust furnishing a detailed reply along with supporting documents. We are of a firm conviction that the rejection by the ClT(Exemption) of the application filed by the assessee trust for regular registration without passing a reasoned order violates the principles of natural justice

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

natural justice. 4. The brief facts of the case are that the appellant, M/s. Myadam Kishan Rao Charitable Trust is a charitable

SANGAM CHARITABLE ORGANISATION,K.V.RANGAREDDY vs. CIT (EXEMPTION), HYDERABAD

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

Bench: Shri Manjunatha G & Shri Ravish Sood

charitable in nature are being carried out by the trust. The orders of the learned CIT(E) are cryptic in nature and passed the impugned orders casually without considering the submissions of the assessee which is evident from para-3 of the orders of the learned CIT(E). Further, before passing such orders rejecting the applications, the learned

SANGAM CHARITABLE ORGANISATION,K V RANGA REDDY vs. CIT(EXEMPTION), HYDERABAD

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

Bench: Shri Manjunatha G & Shri Ravish Sood

charitable in nature are being carried out by the trust. The orders of the learned CIT(E) are cryptic in nature and passed the impugned orders casually without considering the submissions of the assessee which is evident from para-3 of the orders of the learned CIT(E). Further, before passing such orders rejecting the applications, the learned

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

In the result, appeal of the Assessee is allowed for\nstatistical purposes

charitable purposes.", "held": "The Tribunal held that the learned CIT(E) erred in rejecting the application based on expenditure incurred by the assessee, as this is a matter of assessment. Furthermore, the Tribunal found that the CIT(E) had not provided the assessee with a reasonable opportunity of being heard, which violates the principles of natural justice. The Tribunal relied

LAKULISH YOGASHRAM HYDERABAD,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

In the result, appeals of the Assessee are dismissed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1247 & 1248/Hyd/2025 [U/Sec.12Ab & U/Sec.80G Of The I.T. Act, 1961]. Lakulish Yogashram, The Commissioner Of Hyderabad – 500 008. Income Tax (Exemptions), Telangana. Hyderabad - 500 004. Vs. Telangana. Pan Aactl3491N (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: -None- राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

charitable institution conducting bona fide activities since inception, and there was no finding that activities were not genuine. 5. That the Commissioner failed to make any adverse comment on the objects of the trust or any evidence to suggest that the trust was not engaged in charitable/religious activities 6. That the rejection of the application merely on procedural lapses, without

LAKULISH YOGASHRAM HYDERABAD,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

In the result, appeals of the Assessee are dismissed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1247 & 1248/Hyd/2025 [U/Sec.12Ab & U/Sec.80G Of The I.T. Act, 1961]. Lakulish Yogashram, The Commissioner Of Hyderabad – 500 008. Income Tax (Exemptions), Telangana. Hyderabad - 500 004. Vs. Telangana. Pan Aactl3491N (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: -None- राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

charitable institution conducting bona fide activities since inception, and there was no finding that activities were not genuine. 5. That the Commissioner failed to make any adverse comment on the objects of the trust or any evidence to suggest that the trust was not engaged in charitable/religious activities 6. That the rejection of the application merely on procedural lapses, without

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

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

nature of donation or capitation fee. During the trustees and a statement u/s 132(4) of the Act, has been recorded for which the trustees denied of having collected capitation fee or donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

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

nature of donation or capitation fee. During the trustees and a statement u/s 132(4) of the Act, has been recorded for which the trustees denied of having collected capitation fee or donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso

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 trust for permanent registration/approval u/s. 12AB of the Income-tax Act, 1961 (in short ‘the Act’). 2. The assessee trust has assailed the impugned order on the following grounds of appeal: 1. The order

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 trust for permanent registration/approval u/s. 12AB of the Income-tax Act, 1961 (in short ‘the Act’). 2. The assessee trust has assailed the impugned order on the following grounds of appeal: 1. The order

SRI AJEYA SANKARA TRUST,TIRUPATI vs. CIT (EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1366/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Sri Ajeya Sankara Trust Vs. Cit (Exemption) Tirupati Hyderabad Pan:Aaxts2264F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate H. Srinivasulu राज" व "ारा/Revenue By:: Dr.Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 16/10/2025 घोषणा की तारीख/Pronouncement: 12/11/2025 आदेश/Order Per Vijay Pal Rao, Vice-: This Appeal By The Assessee Is Directed Against The Order Dated, 17/05/2025 Of Cit (Exemption) Whereby The Application Of The Assessee In Form 10Ab Seeking Regular Approval U/S 80G Of The Act Was Rejected On The Ground Of Barred By Limitation.

natural justice. 2. Ld. CIT(E), Hyderabad, erred in not Considering the Provisional Registration granted on 31-12-2022 u/s 80G from 31-12-2022 to A.Y 2025-26 3. The learned CIT(E) Hyderabad, failed to consider the Registration Granted u/s. 12AB on 25-06-2025 and the Trust is a charitable

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

Bench: Us:

charitable organization, as denial of registration affects the trust's ability to obtain benefits under the Income Tax Act. 6. The appellant further submits that the impugned order is passed without granting sufficient opportunity for condonation or consideration of reasonable cause for the delay, thereby violating the principles of natural justice

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

Bench: Us:

charitable organization, as denial of registration affects the trust's ability to obtain benefits under the Income Tax Act. 6. The appellant further submits that the impugned order is passed without granting sufficient opportunity for condonation or consideration of reasonable cause for the delay, thereby violating the principles of natural justice

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

Trust' Without prejudice to the above, the assessment order violates natural justice principles, as no proper opportunity was given to the appellant in accordance with the faceless assessment framework. The order, therefore, deserves to be set aside on this ground alone. 15 ITA.Nos.1380 to 1385/Hyd./2025 8. The appellant craves leave to add, amend, or modify any grounds

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

Trust' Without prejudice to the above, the assessment order violates natural justice principles, as no proper opportunity was given to the appellant in accordance with the faceless assessment framework. The order, therefore, deserves to be set aside on this ground alone. 15 ITA.Nos.1380 to 1385/Hyd./2025 8. The appellant craves leave to add, amend, or modify any grounds

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

Trust' Without prejudice to the above, the assessment order violates natural justice principles, as no proper opportunity was given to the appellant in accordance with the faceless assessment framework. The order, therefore, deserves to be set aside on this ground alone. 15 ITA.Nos.1380 to 1385/Hyd./2025 8. The appellant craves leave to add, amend, or modify any grounds