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5 results for “charitable trust”+ Section 201(1)clear

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Key Topics

Section 143(1)7Section 119(2)(b)6Section 115Section 143(3)4Section 2504Exemption4Section 12A3Condonation of Delay3Section 11(2)

ACIT,CIRCLE-13(1), HYDERABAD vs. M/S SURESH PRODUCTIONS PVT. LTD.,, HYDERABAD

Accordingly, the ground of the revenue is allowed

ITA 1633/HYD/2014[2006-07]Status: DisposedITAT Hyderabad16 Jul 2024AY 2006-07

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: : Shri Shakeer Ahamed, DR
Section 143Section 143(3)Section 263Section 40Section 40A(2)(b)Section 80I

section ITA No.1633/Hyd/2014 Page 14 201(1) of the Act before making addition of Rs.11,82,480/-. Hence this ground of the assessee is allowed for statistical purposes. 8.6 Hence the Ground No.3 of the Revenue is partly allowed for statistical purposes. 9. Ground No.4 of the Revenue relates to deletion made by the Ld. CIT(A) of the additions

2
Deduction2
Addition to Income2
Disallowance2

SEVA BHARATHI,HYDERABAD vs. CIT., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

ITA 365/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

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:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

Charitable Trust [2004] 158 taxmann.com 114 Order of ITAT Hyderabad in the case of Darga Ehazrat 2. Syedshah Khwajadas Chisti Unnayabi Perpetual Trust, Vatpalli vs., ITO (Exemptions), Ward-1(3), Hyderabad in ITA No.567/Hyd/2024, Dated 29.08.2024. Judgment of Hon’ble High Court of Bombay in the case 3. of St. Thomas High School vs., CIT (Exemptions) [2025] 178 taxmann.com

SEVA BHARATHI,HYDERABAD vs. ITO., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

ITA 1307/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

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:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

Charitable Trust [2004] 158 taxmann.com 114 Order of ITAT Hyderabad in the case of Darga Ehazrat 2. Syedshah Khwajadas Chisti Unnayabi Perpetual Trust, Vatpalli vs., ITO (Exemptions), Ward-1(3), Hyderabad in ITA No.567/Hyd/2024, Dated 29.08.2024. Judgment of Hon’ble High Court of Bombay in the case 3. of St. Thomas High School vs., CIT (Exemptions) [2025] 178 taxmann.com

GLOBAL UNIVERSITY FOUNDATION,HYDERABAD vs. ITO., EXEMPTION WARD-1(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 240/HYD/2025[2021-22]Status: DisposedITAT Hyderabad26 Sept 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 240/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2021-22) Global University Foundation Vs. Income Tax Officer Hyderabad (Exemption) Ward-1 Pan:Aaicg0020F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Suvibha Nolka राज" व "ारा/Revenue By:: Shri Sankar Pandi, P, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 11/09/2025 घोषणा की तारीख/Pronouncement: 26/09/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Order Dated 14/07/2023 Of The Learned Cit (A)-Nfac Delhi, For The A.Y.2021-22. 2. There Is A Delay Of 506 Days In Filing The Present Appeal. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Supported By An Affidavit Of The Director Of The Assessee Foundation. The Learned Counsel For The Assessee Has Submitted That The Assessee Was Not Served With The Impugned Order Dated 14/07/2023 Passed By The Learned Cit (A) & Therefore, Due To The Non-Communication Of The Impugned Order, The Assessee

For Appellant: CA Suvibha NolkaFor Respondent: : Shri Sankar Pandi, P, Sr.AR
Section 11Section 143(1)

1) of the Act on 25/11/2022. Once the report was available with the CPC at the time of processing the return and passing the order, then the minor delay due to the Covid pandemic in filing the report cannot be a ground for denial of the benefit of section 11 and 12 of the Act. The Hon'ble jurisdictional High

ASST.COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD vs. NALGONDA DIOCESE SOCIETY, NALGONDA

Appeal is dismissed

ITA 2063/HYD/2017[2011-12]Status: DisposedITAT Hyderabad23 Sept 2021AY 2011-12

Bench: Shri A. Mohan Alakamony, A.M. & Shri S.S.Godara, J.M.

For Appellant: Shri S. Rama RaoFor Respondent: Shri M. Muralidhar, DR
Section 11Section 12ASection 143(3)Section 2(47)(v)

trust (part of Rogationist of heart of jesus) are registered u/s 12A. Therefore, it is submitted that there is no violation of objects of the assessee society and hence assessee is eligible for deduction u/s 11. 5. I have considered the arguments of the assessee and have gone through the facts on record. It is accepted by Assessing Officer