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

Bench: Shri Manjunatha G. & Shri Ravish Sood(Hybrid Hearing) आयकर अपीलसं./I.T.A. No.1083/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2017-18) Assistant Commissioner Of Income Tax, Circle-5(1), Hyderabad. (अपीलार्थी/ Appellant) Vs. Penna Cement Limited, Hyderabad. Pan: Aabcp2290D (प्रत्यर्थी / Respondent) Industries आयकर अपीलसं./I.T.A. No.1084/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2018-19) Assistant Commissioner Of Income Tax, Circle-5(1), Hydeabad. (अपीलार्थी/ Appellant) Vs. Penna Cement Industries Limited, Hyderabad. Pan: Aabcp2290D (प्रत्यर्थी / Respondent) करदाताकाप्रतिनिधित्व/ Assessee Represented By : Shri Sourabh Soparkar, Advocate राजस्वकाप्रतिनिधित्व/ Department Represented By : Dr. Narendra Kumar Naik, Cit-Dr सुनवाईसमाप्तहोनेकीतिथि/ Date Of Conclusion Of Hearing : 11/11/2025 घोषणा की तारीख/ Date Of Pronouncement : 21/01/2026 2

Charitable Trust 6,00,000 Maha Bodhi Society 22,50,000 Total Donations 3,77,95,288 Deduction eligible U/s 80G 1,88,97,644 The assessing officer held that such a deduction is not allowable as CSR expenditure by the assessee forms a part of the mandatory requirement of the Companies Act, 2013 and consequently not eligible for deduction

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

226 Rs.2,20,73,242 Rs.2,64,96,444 Rs.4,16,30,110 Rs.3,24,01,207 collected, to the tune of ' which is not discussed in the assessment order 2 Common Ground by Dept Layout Regularization Scheme receipts of are not Rs.2,62,71,273/- Rs.4,13,85,359/- Rs.4,61,56,306/- Rs.7,11,46,522/- Rs.12

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

226 Rs.2,20,73,242 Rs.2,64,96,444 Rs.4,16,30,110 Rs.3,24,01,207 collected, to the tune of ' which is not discussed in the assessment order 2 Common Ground by Dept Layout Regularization Scheme receipts of are not Rs.2,62,71,273/- Rs.4,13,85,359/- Rs.4,61,56,306/- Rs.7,11,46,522/- Rs.12

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

226 Rs.2,20,73,242 Rs.2,64,96,444 Rs.4,16,30,110 Rs.3,24,01,207 collected, to the tune of ' which is not discussed in the assessment order 2 Common Ground by Dept Layout Regularization Scheme receipts of are not Rs.2,62,71,273/- Rs.4,13,85,359/- Rs.4,61,56,306/- Rs.7,11,46,522/- Rs.12

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

226 Rs.2,20,73,242 Rs.2,64,96,444 Rs.4,16,30,110 Rs.3,24,01,207 collected, to the tune of ' which is not discussed in the assessment order 2 Common Ground by Dept Layout Regularization Scheme receipts of are not Rs.2,62,71,273/- Rs.4,13,85,359/- Rs.4,61,56,306/- Rs.7,11,46,522/- Rs.12

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

226 Rs.2,20,73,242 Rs.2,64,96,444 Rs.4,16,30,110 Rs.3,24,01,207 collected, to the tune of ' which is not discussed in the assessment order 2 Common Ground by Dept Layout Regularization Scheme receipts of are not Rs.2,62,71,273/- Rs.4,13,85,359/- Rs.4,61,56,306/- Rs.7,11,46,522/- Rs.12

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

226 Rs.2,20,73,242 Rs.2,64,96,444 Rs.4,16,30,110 Rs.3,24,01,207 collected, to the tune of ' which is not discussed in the assessment order 2 Common Ground by Dept Layout Regularization Scheme receipts of are not Rs.2,62,71,273/- Rs.4,13,85,359/- Rs.4,61,56,306/- Rs.7,11,46,522/- Rs.12

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

226 Rs.2,20,73,242 Rs.2,64,96,444 Rs.4,16,30,110 Rs.3,24,01,207 collected, to the tune of ' which is not discussed in the assessment order 2 Common Ground by Dept Layout Regularization Scheme receipts of are not Rs.2,62,71,273/- Rs.4,13,85,359/- Rs.4,61,56,306/- Rs.7,11,46,522/- Rs.12

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

226 Rs.2,20,73,242 Rs.2,64,96,444 Rs.4,16,30,110 Rs.3,24,01,207 collected, to the tune of ' which is not discussed in the assessment order 2 Common Ground by Dept Layout Regularization Scheme receipts of are not Rs.2,62,71,273/- Rs.4,13,85,359/- Rs.4,61,56,306/- Rs.7,11,46,522/- Rs.12

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

226 Rs.2,20,73,242 Rs.2,64,96,444 Rs.4,16,30,110 Rs.3,24,01,207 collected, to the tune of ' which is not discussed in the assessment order 2 Common Ground by Dept Layout Regularization Scheme receipts of are not Rs.2,62,71,273/- Rs.4,13,85,359/- Rs.4,61,56,306/- Rs.7,11,46,522/- Rs.12

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

226 Rs.2,20,73,242 Rs.2,64,96,444 Rs.4,16,30,110 Rs.3,24,01,207 collected, to the tune of ' which is not discussed in the assessment order 2 Common Ground by Dept Layout Regularization Scheme receipts of are not Rs.2,62,71,273/- Rs.4,13,85,359/- Rs.4,61,56,306/- Rs.7,11,46,522/- Rs.12