DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD

In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed

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

charitable trust or institution registered under Section 12A of the Income-tax Act, 1961 and is eligible for claiming exemption under Section 11 of the Income-tax Act. The assessee further submitted that, although it has not furnished its return of income on or before the due date provided under Section 139(1) of the Act, but has filed

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. VAMSI MOHAN VALLABHANENI, VIJAYAWADA

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

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2010-11 Deputy Commissioner Of Income Vs. Sri Vamsi Mohan Vallabhaneni, Tax, R/O.Vijayawada. Central Circle – 3(1), Hyderabad. Pan : Adrpv4231C (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao, C.A. Revenue By: Ms. M. Narmadha, Cit-Dr Date Of Hearing: 10.12.2024 10.12.2024 Date Of Pronouncement:

Section 153C and the AO has mentioned in the assessment order that notice u/s 142(1) was being issued for AY 2010- 11 as it was the "Search year". However, it is to be noted that vide aforesaid decision in the case of the appellant for AY 2009-10, it has been held that the proceedings u/s 153C are invalid

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

Charitable and Hindu Religious Institutions and Endowment Act, 1987. The assessee has not filed any return of income for the assessment years in question on the belief that the income of the assessee is exempt from tax u/sec.10(23BBA) of the Act. This belief of the assessee cannot be said to be without any basis when the Assessing Officer himself

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

Charitable and Hindu Religious Institutions and Endowment Act, 1987. The assessee has not filed any return of income for the assessment years in question on the belief that the income of the assessee is exempt from tax u/sec.10(23BBA) of the Act. This belief of the assessee cannot be said to be without any basis when the Assessing Officer himself

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

Charitable and Hindu Religious Institutions and Endowment Act, 1987. The assessee has not filed any return of income for the assessment years in question on the belief that the income of the assessee is exempt from tax u/sec.10(23BBA) of the Act. This belief of the assessee cannot be said to be without any basis when the Assessing Officer himself

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

Charitable and Hindu Religious Institutions and Endowment Act, 1987. The assessee has not filed any return of income for the assessment years in question on the belief that the income of the assessee is exempt from tax u/sec.10(23BBA) of the Act. This belief of the assessee cannot be said to be without any basis when the Assessing Officer himself

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

Charitable and Hindu Religious Institutions and Endowment Act, 1987. The assessee has not filed any return of income for the assessment years in question on the belief that the income of the assessee is exempt from tax u/sec.10(23BBA) of the Act. This belief of the assessee cannot be said to be without any basis when the Assessing Officer himself

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

Charitable and Hindu Religious Institutions and Endowment Act, 1987. The assessee has not filed any return of income for the assessment years in question on the belief that the income of the assessee is exempt from tax u/sec.10(23BBA) of the Act. This belief of the assessee cannot be said to be without any basis when the Assessing Officer himself

LIGHT ASSOCIATES MINISTRY OF ST. BARNABA SOCIETY,KHAMMAM vs. ITO, (EXEMPTIONS)-3,, HYDERABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2010-11 Light Associates Ministry Vs. Income Tax Officer Of St. Barnaba Society (Exemptions)-3 Khammam Hyderabad Pan:Aaatl4330L (Appellant) (Respondent) Assessee By: Advocate B. Nishitha Revenue By: Shri Rajendra Kumar, Cit(Dr) Date Of Hearing: 17/03/2023 Date Of Pronouncement: 27/03/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 2.12.2019 Of The Learned Cit (A)-9 Hyderabad, Relating To A.Y.2010-11. 2. There Is A Delay Of 490 Days In Filing Of This Appeal By The Assessee For Which The Assessee Has Filed A Condonation Application Explaining The Reasons For Such Delay Which Is Due To The Prevailing Covid Situation. After Hearing Both The Sides, The Delay In Filing Of The Appeal By The Assessee Is Condoned & The Appeal Is Admitted For Adjudication.

142(1) were issued and served on the assessee. However, the assessee did not comply with the statutory notices for which the Assessing Officer completed the assessment u/s 143(3) r.w.s. 147 of the I.T. Act determining the total income of the assessee at Rs.3,81,191/- which is the excess of income over the expenditure. While doing

SRI EDUPAYALA VANA DURGA BHAVANI,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, SANGAREDDY

Bench: Us:

142(1) of the Act, therefore, the A.O was constrained to complete the assessment under section 144 r.w section 147 of the Act, wherein after treating the entire amount of cash deposits of Rs. 2,48,64,238/- as unexplained, the income of the assessee was estimated by him @ 8%, i.e., at Rs.19,89,140/-. 5. Aggrieved, the assessee carried

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

charitable purposes even though the assessee had failed to discharge the burden of establishing that the expenditure was wholly and exclusively utilized for the objectives of the society. 8. he Id. CIT (Appeals) has erred in not considering the fact that the assessee has not maintained separate books of accounts as per Section 11(4A) as the assessee is involved

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

charitable purposes even though the assessee had failed to discharge the burden of establishing that the expenditure was wholly and exclusively utilized for the objectives of the society. 8. he Id. CIT (Appeals) has erred in not considering the fact that the assessee has not maintained separate books of accounts as per Section 11(4A) as the assessee is involved

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

charitable purposes even though the assessee had failed to discharge the burden of establishing that the expenditure was wholly and exclusively utilized for the objectives of the society. 8. he Id. CIT (Appeals) has erred in not considering the fact that the assessee has not maintained separate books of accounts as per Section 11(4A) as the assessee is involved

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

charitable purposes even though the assessee had failed to discharge the burden of establishing that the expenditure was wholly and exclusively utilized for the objectives of the society. 8. he Id. CIT (Appeals) has erred in not considering the fact that the assessee has not maintained separate books of accounts as per Section 11(4A) as the assessee is involved

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

charitable purposes even though the assessee had failed to discharge the burden of establishing that the expenditure was wholly and exclusively utilized for the objectives of the society. 8. he Id. CIT (Appeals) has erred in not considering the fact that the assessee has not maintained separate books of accounts as per Section 11(4A) as the assessee is involved

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

charitable purposes even though the assessee had failed to discharge the burden of establishing that the expenditure was wholly and exclusively utilized for the objectives of the society. 8. he Id. CIT (Appeals) has erred in not considering the fact that the assessee has not maintained separate books of accounts as per Section 11(4A) as the assessee is involved

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

charitable purposes even though the assessee had failed to discharge the burden of establishing that the expenditure was wholly and exclusively utilized for the objectives of the society. 8. he Id. CIT (Appeals) has erred in not considering the fact that the assessee has not maintained separate books of accounts as per Section 11(4A) as the assessee is involved

SRI GOWRI SANKARA SAGARA (UPPARA) ANNA SATHRA SANGHAM,KURNOOL vs. ITO., EXEMPTION WARD, HYDERABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

charitable trust, filed its return of income for the A.Y. 2018-19 on 24.10.2018, declaring total income at Rs. Nil after claiming exemption under Section 11 of the Income Tax Act, 1961. The case was selected for complete scrutiny assessment under the E- assessment Scheme, 2019 for verification of approval under Section 80G and large voluntary contributions reported

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

142(1) of the Act. Assessee had claimed exemption of its income u/s 11 of the Act shown as gross income of Rs.136,05,59,089/- and claimed application of Rs.661,38,14,451/- towards charitable purpose. Thereafter, on based on the reply filed by the assessee, Assessing Officer had completed the assessment by making an addition of Rs.348