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

144 (Hyd.) iii) ITAT Delhi Benches in the case of Raj Krishan Jain Charitable Trust vs. CIT (Exemptions) in iv) ITAT Cochin Tribunal in the case of Sahrdaya Educational Trust vs. CIT (Exemptions) reported in (2025) 173 Taxmann.com 151 (Cochin-Trib). v) ITAT Hyderabad Benches in the case of Telangana State Chapter Indian Radiological & Imaging Association vs. Income Tax Officer

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

144 (Hyd.) iii) ITAT Delhi Benches in the case of Raj Krishan Jain Charitable Trust vs. CIT (Exemptions) in iv) ITAT Cochin Tribunal in the case of Sahrdaya Educational Trust vs. CIT (Exemptions) reported in (2025) 173 Taxmann.com 151 (Cochin-Trib). v) ITAT Hyderabad Benches in the case of Telangana State Chapter Indian Radiological & Imaging Association vs. Income Tax Officer

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

Bench: Us:

144 r.w.s 147 of the Act, dated 29.03.2022 was in itself invalid and not sustainable in the eyes of law, thus, the same could not have been revised by the Pr. CIT under Section 263 of the Act. 12. We find that Section 10(23BBA) of the Act, contemplates that any income of any body or authority (whether

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 Endowments Act, 1987 (Act No. 30 of 14 ITA.Nos.1380 to 1385/Hyd./2025 1987). Consequently, it is exempt from the requirement to separately register under Sections 10, 12A, and 80 of the Income Tax Act, 1961. 6. The Appellate Authority erred by not appreciating that the source of the cash deposits in question originated

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 Endowments Act, 1987 (Act No. 30 of 14 ITA.Nos.1380 to 1385/Hyd./2025 1987). Consequently, it is exempt from the requirement to separately register under Sections 10, 12A, and 80 of the Income Tax Act, 1961. 6. The Appellate Authority erred by not appreciating that the source of the cash deposits in question originated

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 Endowments Act, 1987 (Act No. 30 of 14 ITA.Nos.1380 to 1385/Hyd./2025 1987). Consequently, it is exempt from the requirement to separately register under Sections 10, 12A, and 80 of the Income Tax Act, 1961. 6. The Appellate Authority erred by not appreciating that the source of the cash deposits in question originated

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 Endowments Act, 1987 (Act No. 30 of 14 ITA.Nos.1380 to 1385/Hyd./2025 1987). Consequently, it is exempt from the requirement to separately register under Sections 10, 12A, and 80 of the Income Tax Act, 1961. 6. The Appellate Authority erred by not appreciating that the source of the cash deposits in question originated

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 Endowments Act, 1987 (Act No. 30 of 14 ITA.Nos.1380 to 1385/Hyd./2025 1987). Consequently, it is exempt from the requirement to separately register under Sections 10, 12A, and 80 of the Income Tax Act, 1961. 6. The Appellate Authority erred by not appreciating that the source of the cash deposits in question originated

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 Endowments Act, 1987 (Act No. 30 of 14 ITA.Nos.1380 to 1385/Hyd./2025 1987). Consequently, it is exempt from the requirement to separately register under Sections 10, 12A, and 80 of the Income Tax Act, 1961. 6. The Appellate Authority erred by not appreciating that the source of the cash deposits in question originated

ARYA VYSYA TRUST,VIKARABAD vs. ITO., WARD-1, VIKARABAD

Bench: Us:

Section 144 r.w.s 144B of the Act, dated 08/09/2021 determined its income at Rs. 4,16,820/-. 5. Aggrieved, the assessee trust carried the matter in appeal before the Ld. CIT(A). As the appeal filed by the assessee-trust involved a delay of 665 days, it had filed an application seeking condonation of the same. On a perusal

VASAVI CLUB,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

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

trust. Statutory notice under Section 143(2) of the Act, dated 21.09.2019 was issued and served upon the assessee. Subsequently, notices under Section 142(1) of the Act, dated 30.12.2020 and 17.03.2021 were issued calling for various details. There was no response from the assessee. Accordingly, show cause notice under Section 144 of the Act was issued. Since the assessee

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:

Charitable Trust 758/H/2024 Sanghi Textiles Pvt. Ltd 826/H/2024 Ramgopal Varma Penumatasa 847/H/2024 Madhurai Tuticoran Expressways Limited 1143/H/2024 Madhurai Tuticoran Expressways Limited 1168/H/2024 Venkateswaram Avula (SM-B) 8. Unfortunately, in all the appeals, the assessee has filed cryptic, stereo-type adjournment applications without assigning any specific reason seeking adjournment. 9. The present appeal i.e., ITA No.324/Hyd/2023 was instituted by Revenue feeling

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.

trust is not suffice to take any substantive stand and to establish the genuineness of the organization and hence the office of the undersigned vide letter dated 21.12.2017 given a final show cause as to why can't be completed u/s 144 based on the material evidence available . In response to the show cause the AR of the assessee vide

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purpose and seeking exemption under Section 10(23C) or other provisions of the Act.” 15. Further, the Hon’ble Supreme Court in the clarification issued vide order dt.03.11.2022 in Paras 4 and 5 has held as under : “4. A plain reading of the conclusions recorded in Para 253(A), (B), (C), (D) and (E) would disclose that this court

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purpose and seeking exemption under Section 10(23C) or other provisions of the Act.” 15. Further, the Hon’ble Supreme Court in the clarification issued vide order dt.03.11.2022 in Paras 4 and 5 has held as under : “4. A plain reading of the conclusions recorded in Para 253(A), (B), (C), (D) and (E) would disclose that this court

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purpose and seeking exemption under Section 10(23C) or other provisions of the Act.” 15. Further, the Hon’ble Supreme Court in the clarification issued vide order dt.03.11.2022 in Paras 4 and 5 has held as under : “4. A plain reading of the conclusions recorded in Para 253(A), (B), (C), (D) and (E) would disclose that this court

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purpose and seeking exemption under Section 10(23C) or other provisions of the Act.” 15. Further, the Hon’ble Supreme Court in the clarification issued vide order dt.03.11.2022 in Paras 4 and 5 has held as under : “4. A plain reading of the conclusions recorded in Para 253(A), (B), (C), (D) and (E) would disclose that this court

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, HYDERABAD

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purpose and seeking exemption under Section 10(23C) or other provisions of the Act.” 15. Further, the Hon’ble Supreme Court in the clarification issued vide order dt.03.11.2022 in Paras 4 and 5 has held as under : “4. A plain reading of the conclusions recorded in Para 253(A), (B), (C), (D) and (E) would disclose that this court

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY , WARANGAL

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

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

charitable purpose and seeking exemption under Section 10(23C) or other provisions of the Act.” 15. Further, the Hon’ble Supreme Court in the clarification issued vide order dt.03.11.2022 in Paras 4 and 5 has held as under : “4. A plain reading of the conclusions recorded in Para 253(A), (B), (C), (D) and (E) would disclose that this court