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

10A for the renewal of the registration u/s 12A as well as approval u/s 80G of the Act. However, due to an inadvertent mistake in Page 4 of 13 ITA Nos 208 and 209 of 2025 Ashritha The Dr U Sankaranarayana Raju Charitable Trust selection of wrong section

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:

10A on 8/1/2022 which was granted vide provisional registration Page 2 of 8 ITA Nos 167 and 168 of 2025 Ujwal Foundation certificate dated 15/01/2022. Thereafter, the assessee filed application in Form 10AB seeking registration u/s 12AB of the Act on 7/1/2024 within the extended time limit by the CBDT. The learned CIT (Exemption), vide the impugned order dated 9/12/2024

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:

10A on 8/1/2022 which was granted vide provisional registration Page 2 of 8 ITA Nos 167 and 168 of 2025 Ujwal Foundation certificate dated 15/01/2022. Thereafter, the assessee filed application in Form 10AB seeking registration u/s 12AB of the Act on 7/1/2024 within the extended time limit by the CBDT. The learned CIT (Exemption), vide the impugned order dated 9/12/2024

DIVYAVANI TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.564/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2023-24) M/S. Divyavani Trust, Commissioner Of Income Tax Vs. Hyderabad. (Exemption), Pan:Aadtd2316F Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri T. Chaitanya Kumar, Adv. रधजस् व द्वधरध/Revenue By:: Shri Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 07/08/2025 घोर्णध की तधरीख/Pronouncement: 20/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By M/S. Divyavani Trust (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Hyderabad (“Ld. Cit(E)”), Dated 19.03.2025 For The A.Y. 2023-24. 2. The Assessee Has Raised The Following Grounds Of Appeal :

charitable trust which had been granted approval under section 12AB of the Act ITA No.564/Hyd/2025 3 w.e.f. 14.05.2019. Consequent to the amendments introduced by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, effective from 01.04.2021, the assessee was required to re-apply for approval under section 12AB of the Act in Form No. 10A

DR Y vs. MURTY CHARITABLE TRUST,HYDERABADVS.ITO EXEMPTIONS, WARD-1(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

charitable trust which had been granted approval under section 80G of the Act vide order dated 17.07.2009. Consequent to the amendments introduced by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, effective from 01.04.2021, the assessee was required to re-apply for approval under section 80G of the Act in Form No. 10A

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.

10A filed online, the assessee has applied for registration u/s. 12A of the Act as a "Religious-cum-Charitable" . Trust. Also, the objects of the assessee contain both charitable and religious objects. The religious objects of the assessee are reproduced as under: 3) To propagate, preach and practice all sanatana dharma related activities and practice which are integral

SHRI SHIRIDI SAI SEVA TRUST,HYDERABAD vs. ITO., EXEMPTION WARD-1(4), HYDERABAD

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.856/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2025-26) Shri Shiridi Sai Seva Trust, Income Tax Officer (Exemption), Vs. Ward-1(4), Hyderabad. Hyderabad. Pan:Aacts3985J (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri B. Satyanarayana Murthy, C.A. रधजस् व द्वधरध/Revenue By:: Shri Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 04/08/2025 घोर्णध की तधरीख/Pronouncement: 06/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Shiridi Sai Seva Trust (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Hyderabad (“Ld. Cit(E)”), Dated 21.03.2025 For The A.Y. 2025-26. 2. The Assessee Has Raised The Following Grounds Of Appeal :

10A was newly introduced and many assessees had encountered difficulties and confusion in selecting appropriate section codes during the transition period. The assessee inadvertently selected section code pertaining to section 12A(1)(ac)(vi) of the Act instead of the correct section code i.e. section 12A(1)(ac)(i) of the Act. This mistake was purely technical in nature. Further

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

10A or Section 10AA or Section 10B or Section 10BA, or under any provisions of this Chapter under the heading “C- Deductions in respect of certain incomes”, no deduction shall be allowed to him thereunder. However, the said sections do not specify under which provision return has to be filed. Therefore, the return of income would include a return filed

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:

10A cannot be denied merely because at time of filing of return, claim had mistakenly been made under section 10B of the Act. The Gujarat High Court in the case of Zenith Processing Mills CIT 219 ITR 721(Guj) held that provision of section BOJ(6A) to extent it requires furnishing of auditor's report in prescribed form along with

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:

10A cannot be denied merely because at time of filing of return, claim had mistakenly been made under section 10B of the Act. The Gujarat High Court in the case of Zenith Processing Mills CIT 219 ITR 721(Guj) held that provision of section BOJ(6A) to extent it requires furnishing of auditor's report in prescribed form along with

HYDERABAD TITANS ROUND TABLE CHARITABLE TRUST,HYDERABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), HYDERABAD

In the result, assessee’s appeal is treated as allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

10A on 12.07.2019, seeking registration u/s 12A of the Act. The CIT (E) called for details and on perusal of the details filed by the assessee, he observed that during the relevant A.Y. the assessee has entered into an agreement for construction of a school building. He held that assessee has entered into an agreement with M/s Sunrise Developers

NNF - STATE CHAPTER,HYDERABAD vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Hearing)

10A and Form No. 10G on 29/03/2014 seeking registration U/s. 12AA and recognition U/s. 80G of the Act. However, the application was rejected by the Ld. DIT (E) vide order in F.No.DIT(E)/HYD/12A & 80G/77(03)13-14, dated 11/09/2016. On appeal, the Tribunal remitted the matter back to the file of Ld. DIT (E) to decide the matter afresh

NNF - STATE CHAPTER,HYDERABAD vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Hearing)

10A and Form No. 10G on 29/03/2014 seeking registration U/s. 12AA and recognition U/s. 80G of the Act. However, the application was rejected by the Ld. DIT (E) vide order in F.No.DIT(E)/HYD/12A & 80G/77(03)13-14, dated 11/09/2016. On appeal, the Tribunal remitted the matter back to the file of Ld. DIT (E) to decide the matter afresh

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.

Charitable Trust – ITA No.268/JODH/2023. v) CIT(E) vs. Yogvanshan Seva Sabstghab – 178 Taxmann.com 548 (Jaipur-Trib). vi) ITO vs. Sri Balbheemasena Gowseva Trust – 177 Taxmann.com 150. vii) CIT(E) vs. Peoples Progress Trust – 177 Taxmann.com 150 (Hyd Trib) viii) CIT(E) vs. Baburao Chandere Social Foundation – 175 Taxmann.com 571 (Pune-Trib). 4. On the other hand, the learned

AL HADI TRUST,HYDERABAD vs. COMMISSIONER OF INCOME TAX, HYDERABAD

Appeal is allowed in above terms

Bench: Shri A.Mohan Alankamony & Shri S.S.Godara

Section 12AA registration, we note that his detailed discussion to this effect reads as under: “The assessee filed e-application in Form No.10A seeking registration u/s.12Aof the Income Tax Act, 1961 ('the Act' in short) on 03.01.2020. :- 2 -: 2. A notice dated 03.03.2020 was issued to the applicant, to the address mentioned in Form 10A, to appear and produce

SRI KURUMURTHY SWAMY DEVASTHANAM,MAHABUBNAGAR vs. CIT (EXEMPTION), HYDERABAD.

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

Trust having charitable objects and also carrying out the charitable activities since past several years, but the application of the assessee was dismissed only on the technical ground of wrong selection of section code. It is a matter of fact that the assessee initially applied in Form 10A

SRI MAISAMMA DEVATNA AMMAVARI DEVASTHANAM,MAHABUBNAGAR vs. CIT (EXEMPTION), HYDERABAD.

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

Trust having charitable objects and also carrying out the charitable activities since past several years, but the application of the assessee was dismissed only on the technical ground of wrong selection of section code. It is a matter of fact that the assessee initially applied in Form 10A

SRI MAISAMMA DEVATNA AMMAVARI DEVASTHANAM,MAHABUBNAGAR vs. CIT(EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

Trust having charitable objects and also carrying out the charitable activities since past several years, but the application of the assessee was dismissed only on the technical ground of wrong selection of section code. It is a matter of fact that the assessee initially applied in Form 10A

SRI KURUMURTHY SWAMY DEVASTHANAM,MAHABUBNAGAR vs. CIT(EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

Trust having charitable objects and also carrying out the charitable activities since past several years, but the application of the assessee was dismissed only on the technical ground of wrong selection of section code. It is a matter of fact that the assessee initially applied in Form 10A