ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

charitable\ntrust u/s 80G(2)(iv) read with section 80G(1)(ii) of the Act.\n23.\nAs discussed supra, we concur with the contention of the\nassessee that since Parliament intended certain restrictions to\nonly CSR expenditure in respect of two donations included by\nan assessee as CSR expenditure i.e. [Swachh Bharat Kosh and\nClean Ganga Fund] has impliedly

THE RETIRED RACE HORSE WELFARE SOCIETY,HYDERABAD vs. CIT (EXEMPTION), 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 No.195/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) The Retired Race Horse Vs. Commissioner Of Income Welfare Society Tax (Exemptions) Hyderabad Hyderabad Pan:Aabat8634P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca C.S.Subrahmanyam & Adv. V. Siva Kumar राज" व "ारा/Revenue By:: Shri Narender Kumar Naik Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 08/07/2025 घोषणा की तारीख/Pronouncement: 08/07/2025 आदेश/Order Per Vijay Pal Rao

Section 80G, thus, the appellant is also entitled for such registration. 9 Any other ground that may be raised during the appellate proceedings with the prior permission from the Hon’ble Tribunal. Page 2 of 5 ITA No 195 of 2025 The Retired Race Horse Welfare Society The appellant craves leave to add to, amend or modify the above grounds

TELANGANA WORKING JOURNALISTS WELFARE FUND,HYDERABAD vs. ITO,(EXEMPTIONS),WARD-3, HYDERABAD

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

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyassessment Year: 2020-21 Telangana Working Vs. Ito(Exemptions), Ward-3 Journalists Welfare Fund Aaykar Bhawan 5-9-166, Chappel Road L.B.Stadium Road Nampally Hyderabad-500 004 Hyderabad Telangana-500 001

charitable or religious trust constitute income. The voluntary contributions to the corpus become exempt only by virtue of operation of section 11 (1 ) (d) which is again reproduced below: 11. (1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt

VAGDEVI REDDY TANDUR,HYDERABAD vs. DCIT CIRCLE -5(1), HYDERABAD

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

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

195 of the Act on the payment made to non-resident and deposited the same into Government account on the very day of the transaction i.e.,on 08-04- 2019 vide challan No. 00015 of IDBI, Banjara Hills, Hyderabad. 7(a). The Ld.CIT (A) ought to have appreciated that there was no malafide intension, whatsoever, in filing the quarterly