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

RAIN CEMENTS LIMITED, HYD,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2008-09 M/S. Rain Cements Ltd Vs. Dy. Commissioner Of (Formerly Known As Rain Income Tax, Circle 3 (1) Cii Carbon (India) Ltd Hyderabad Hyderabad Pan:Aabcr8858F (Appellant) (Respondent) Assessee By: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue By: Dr.Rajendra Kumar, Cit-Dr Date Of Hearing: 20/03/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 24.03.2017 Passed U/S 143(3) R.W.S. 144C(5) R.W.S. 260 Of The I.T. Act For The A.Y 2008-09. 2. This Appeal Was Earlier Decided By The Tribunal Vide Order Dated 18.10.2019. Subsequently Vide Ma No.15/Hyd/2020, Dated 23.3.2021, The Tribunal Recalled The Entire Order For Fresh Adjudication. Therefore, This Is A Recalled Matter.

1)(iii) or section 37 of the Act was beyond its competence. 16. The learned Counsel for the assessee in another plank of his argument submitted that a bare perusal of the reasons recorded would reveal that there is no new material on record or new fact which has come to the notice of the Assessing Officer post the original

SEW FOUNDATION,HYDERABAD vs. INCOME TAX OFFICER, EXEMPTION WARD-1(4), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.499/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Sew Foundation Vs. Income Tax Officer Hyderabad (Exemptions), Ward 1(4) Pan:Aaats7433H Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate V Siva Kumar राज" व "ारा/Revenue By:: Shri Vinodh Kannan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 07/08/2025 घोषणा की तारीख/Pronouncement: 13/08/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Order Dated 27/01/2025 Of The Learned Cit (A)/Addl/Jcit(A)-1 Coimbatore, For The A.Y.2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Order Of The Learned Cit (A)/Addl/Jcit(A)-5 Coimbatore, 27-01-2025 Is Erroneous, Contrary To Law & Facts Of The Case.

142(1) of the Act. Consequently, the Assessing Officer proposed to frame the assessment u/s 144 of the Act and issued a show cause notice dated 25/11/2019. Again, there was no response on behalf of the assessee to the show cause notice for completion of assessment u/s 144 of the Act and accordingly the Assessing Officer has framed the assessment

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

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

142(1) was issued to the assessee requiring to furnish information for the sources of deposits of cash in Bank. In response to this notice the assessee filed its reply stating in the following way : 9 ITA.Nos.1380 to 1385/Hyd./2025 1. That the assessee is a temple which is taken over by the Endowments Dept. of Telangana Government

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

142(1) was issued to the assessee requiring to furnish information for the sources of deposits of cash in Bank. In response to this notice the assessee filed its reply stating in the following way : 9 ITA.Nos.1380 to 1385/Hyd./2025 1. That the assessee is a temple which is taken over by the Endowments Dept. of Telangana Government

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

142(1) was issued to the assessee requiring to furnish information for the sources of deposits of cash in Bank. In response to this notice the assessee filed its reply stating in the following way : 9 ITA.Nos.1380 to 1385/Hyd./2025 1. That the assessee is a temple which is taken over by the Endowments Dept. of Telangana Government

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

142(1) was issued to the assessee requiring to furnish information for the sources of deposits of cash in Bank. In response to this notice the assessee filed its reply stating in the following way : 9 ITA.Nos.1380 to 1385/Hyd./2025 1. That the assessee is a temple which is taken over by the Endowments Dept. of Telangana Government

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

142(1) was issued to the assessee requiring to furnish information for the sources of deposits of cash in Bank. In response to this notice the assessee filed its reply stating in the following way : 9 ITA.Nos.1380 to 1385/Hyd./2025 1. That the assessee is a temple which is taken over by the Endowments Dept. of Telangana Government

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

142(1) was issued to the assessee requiring to furnish information for the sources of deposits of cash in Bank. In response to this notice the assessee filed its reply stating in the following way : 9 ITA.Nos.1380 to 1385/Hyd./2025 1. That the assessee is a temple which is taken over by the Endowments Dept. of Telangana Government

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

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

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

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