SRI VENAKTESWARA SWAMY DEVASTANAM,,JAMALAPURAM vs. ITO., EXEMPTION WARD1- (3), HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1002 & 1003/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17) Sri Venkateswara Swamy Vs. Income Tax Officer Devasthanam (Exemption), Ward 1(3) Jamalapuram Hyderabad Pan:Aamts2301Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate E Hari Babu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2025 घोषणा की तारीख/Pronouncement: 03/07/2025 आदेश/Order Per Vijay Pal Raothese Appeals Filed By The Assessee Are Directed Against Two Separate Orders, Both Dated 19/02/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys. 2013-14 & 2016-17. 2. There Is A Delay Of 160 Days In Filing The Present Appeals. The Assessee Has Filed An Application For Condonation Of Delay. The Learned Ar Of The Assessee Has Submitted That During The Pendency Of The Appeal Before The Learned Cit (A), The Assessee Filed A Writ Petition Before The Hon'Ble High Court For Issuing Directions To The Learned Cit (A) & The Hon'Ble High Court Was Pleased To Give Directions To The Learned Cit (A)

Trusts and Societies created by the body of individuals. He has referred to section 7 of the Endowment Act and submitted that the Commissioner shall Page 16 of 37 ITA Nos 1002 and 1003 of 2024 Sri Venkateswara Swamy Devastanam be a corporate sole and shall have perpetual succession and common seal and may sue or be sued

CMR ENGINEERING EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed

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

section 12AA(3) needs to be satisfied are: (a) That activities of the trust/institution are not genuine. (b) That activities of the trust are not carried out in accordance with the objects of the trust/institution. Thus the findings of the CIT has not to be only conceptual or contextual but should be within the four corners of law so that

NETENRICH TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 5(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: SHRI MANJUNATHA G. (Accountant Member), SHRI K.NARASIMHA CHARY (Judicial Member)

section 12AA(3) needs to be satisfied are: (a) That activities of the trust/institution are not genuine. (b) That activities of the trust are not carried out in accordance with the objects of the trust/institution. Thus the findings of the CIT has not to be only conceptual or contextual but should be within the four corners of law so that

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

Charitable Trust 12-10-2017 6,00,000 8 Sri Ramakrishna Seva Samithi 06-03-2018 10,00,000 Sub Total 2,48,50,000 9 Sahrudaya Health, Medical & Educational Trust 30-04-2017 7,00,000 31-05-2017 8,00,000 Sub Total

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

In the result, ITA.No.1307/Hyd

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:

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

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:

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

ANJUMAN E KHADIMUL MUSLIMEEN REFAH-E-AAM,KACHIGUDA vs. DCIT., EXEMPTION CIRCLE 1(1), HYDERABAD

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

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

trust was taxed at Rs. 65,81,440/-. According to the assessee, at the time of processing the return under section 143(1) of the Act the amount applied for Charitable

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

Charitable Trust\n12-10-2017\n6,00,000\n8 Sri Ramakrishna Seva Samithi\n06-03-2018\n10,00,000\nSub Total\n2,48,50,000\n9 Sahrudaya Health, Medical & Educational Trust\n30-04-2017\n7,00,000\n31-05-2017\n8,00,000\nSub Total

RAVI RISHI EDUCATIONAL SOCIETY ,HYDERABAD vs. ACIT CENTRAL CIRCLE-2 (4), HYDERABAD

In the result, the solitary ground raised by the Revenue in the appeals are dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2017-18 Ravi Rishi Educational A.C.I.T. Society, Hyderabad Central Circle 2(4) Pan:Aaaar1952M Hyderabad (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Esthen N Hangal, Dr Date Of Hearing: 07/06/2022 Date Of Pronouncement: 19/07/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 21/04/2022 Of The Learned Cit (A)-12, Hyderabad Relating To A.Y.2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Aop & Registered U/S 12A Of The I.T. Act Vide Proceedings Of The Director Of Income Tax (Exemption) Hyderabad In F.No.Hqrs/I/15/12A/Dit(E) Dated 27.02.2003. The Assessee Filed Its Original Return Of Income For The A.Y 2017-18 On 06.11.2017 Admitting Total Income Of Rs.Nil. M/S. Ravi Rishi Educational Society Is Run By Close Family Members Mr.N.Rajababu, Mr.Ramesh Babu, Mrs. N. Sulochana, Mrs. N. Yashoda, Mrs. N.

charitable purposes as mandated by section 11 of the I.T. Act. The learned CIT (A) deleted the addition and Revenue is not in appeal before us, therefore, we are not concerned with the same. However, the Assessing Officer made addition of Rs.11,00,06,345/- as unexplained investment which has been sustained by the learned CIT (A) which

HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY,HYDERABAD vs. DCIT, EXEMPTION CIRCLE-1(1), HYDERABAD

The appeal of the revenue is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.581/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) M/S. Hyderabad Metropolitan Development Authority, Hyderabad. Pan:Aaalh0058D …..Appellant. Vs. Asst. Commissioner Of Income Tax (Exemptions), Circle-1(1), Hyderabad. …..Respondent. आ.अपी.सं /Ita No.568/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) Asst. Commissioner Of Income Tax (Exemptions), Circle-1(1), Hyderabad. …..Appellant. Vs. M/S. Hyderabad Metropolitan Development Authority, Hyderabad. …..Respondent.

charitable purposes. vi) Claim of large value refund. vii) Large receipts from other income. viii) Trust executing contracts, providing professional services, earning commission incomes or rent (verification as per proviso to sectin 2(15) or any other section). ix) High refund claimed by Trust. x) Large amount of income accumulated or set apart by Trust. xi) Large claim of depreciation

ACIT (EXEMPTIONS), CIRCLE-1(1), HYDERABAD vs. HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY, HYDERABAD

The appeal of the revenue is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.581/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) M/S. Hyderabad Metropolitan Development Authority, Hyderabad. Pan:Aaalh0058D …..Appellant. Vs. Asst. Commissioner Of Income Tax (Exemptions), Circle-1(1), Hyderabad. …..Respondent. आ.अपी.सं /Ita No.568/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) Asst. Commissioner Of Income Tax (Exemptions), Circle-1(1), Hyderabad. …..Appellant. Vs. M/S. Hyderabad Metropolitan Development Authority, Hyderabad. …..Respondent.

charitable purposes. vi) Claim of large value refund. vii) Large receipts from other income. viii) Trust executing contracts, providing professional services, earning commission incomes or rent (verification as per proviso to sectin 2(15) or any other section). ix) High refund claimed by Trust. x) Large amount of income accumulated or set apart by Trust. xi) Large claim of depreciation

TRINITY INFRAVENTURES LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(1), HYDERABAD

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

Bench: Ms. Sushma Chowla & Mr. Anil Chaturvedi[Through Video Conferencing At Delhi] आयकरअपील सं. / Ita No.2178/H/2017 िनधा"रण वष"/Assessment Year : 2013-14 M/S. Trinity Infra Ventures P. Murali & Company Chartered Accountants 6-3-655/2/3, First Floor Somajiguda, Hyderabad-82 ….. अपीलाथ"/Appellant Pan No. Aabcg 1937 G Vs. Dcit, Central Circle-3(1), ….. "त् यथ"/Respondent Hyderabad

section 80G of the Act. 9. The appellant may add or alter or mend or modify or substitute or delete and/or rescind all or any of the grounds of appeal at any time before or at the time of hearing of the appeal.” 4. Before us, at the outset, Learned AR submitted that ground No.1, 2 & 9 are general

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. SRI CHAITANYA EDUCATIONAL COMMITTE, VIJAYAWADA

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

charitable entity to do the operations but they have given the operations to the persons specified u/s. 13(3) of the Income Tax Act, 1961. It is important to note that this observation is not correct as the payment by the appellant, SCEC has been made to another trust M/s. Sri Kalyan Chakravarthy Memorial Educational Trust (SKCMET) and the said

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

SRISIVAKESAVA SRIDATTA KSHETRA SEVA SAMAJAM,PRAKASAM vs. ITO., WARD-1, ONGOLE

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.893 & 894/Hyd/2025 (िनधा"रण वष"/Assessment Year:2025-26) Srisivakesava Sridatta Vs. Income Tax Officer, Kshetra Seva Samajam, Ward-1, Addanki, Prakasam Ongole. District. Pan: Abvas5895E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri C S Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 25/02/2026 घोषणा की तारीख/Date Of 26/02/2026 Pronouncement:

charitable activities such as relief of the poor, education, medical relief, and advancement of other objects of general public utility. Seva Samajam vs. ITO 5. On a perusal of the record, it transpires that the assessee society was granted provisional registration in “Form 10AC” by the CPC, Bangalore on 04.09.2022, valid for three assessment years

SRISIVAKESAVA SRIDATTA KSHTRA SEVA SAMAJAM,PRAKASAM vs. ITO., WARD-1, ONGOLE

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.893 & 894/Hyd/2025 (िनधा"रण वष"/Assessment Year:2025-26) Srisivakesava Sridatta Vs. Income Tax Officer, Kshetra Seva Samajam, Ward-1, Addanki, Prakasam Ongole. District. Pan: Abvas5895E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri C S Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 25/02/2026 घोषणा की तारीख/Date Of 26/02/2026 Pronouncement:

charitable activities such as relief of the poor, education, medical relief, and advancement of other objects of general public utility. Seva Samajam vs. ITO 5. On a perusal of the record, it transpires that the assessee society was granted provisional registration in “Form 10AC” by the CPC, Bangalore on 04.09.2022, valid for three assessment years

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumar

Charitable Trust [2011] 13 taxmann.com 50 (Hyderabad), wherein it was held that "it was not open to Tribunal to entertain second application which was filed on same set of facts and to recall its appellate order on alleged premise that there was an error apparent in order of Tribunal". Madhucon Projects Limited, Hyderabad. 4. Reliance is also placed

MADHUCON PROJECTS LTD, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumar

Charitable Trust [2011] 13 taxmann.com 50 (Hyderabad), wherein it was held that "it was not open to Tribunal to entertain second application which was filed on same set of facts and to recall its appellate order on alleged premise that there was an error apparent in order of Tribunal". Madhucon Projects Limited, Hyderabad. 4. Reliance is also placed

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumar

Charitable Trust [2011] 13 taxmann.com 50 (Hyderabad), wherein it was held that "it was not open to Tribunal to entertain second application which was filed on same set of facts and to recall its appellate order on alleged premise that there was an error apparent in order of Tribunal". Madhucon Projects Limited, Hyderabad. 4. Reliance is also placed