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

section 80G(iiihk) only the excess sum paid amounting\nto Rs. 1 crores [ 3 crores 2% of 100 crores] can be availed as\ndeduction u/s 80G of the Act.\nSituation 3: The company has contributed Rs. I crore to Swach\nBharat Kosh and Rs. 1 crore to any other charitable trust

OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

Section 80G(iiihk) only the excess sum paid amounting to Rs. 1 crores [ 3 crores - 2% of 100 crores] can be availed as deduction u/s 80G of the Act. Situation 3 : The company has contributed Rs.l crore to Swach Bharat Kosh and Rs.1 crore to any other charitable trust

OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

Section 80G(iiihk) only the excess sum paid amounting to Rs. 1 crores [ 3 crores - 2% of 100 crores] can be availed as deduction u/s 80G of the Act. Situation 3 : The company has contributed Rs.l crore to Swach Bharat Kosh and Rs.1 crore to any other charitable trust

DELOITTEE TAX SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals are allowed

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

Section 80G(iiihk) only the excess sum paid amounting to Rs. 1 crores [ 3 crores - 2% of 100 crores] can be availed as deduction u/s 80G of the Act. Situation 3 : The company has contributed Rs.l crore to Swach Bharat Kosh and Rs.1 crore to any other charitable trust

DELOITTE & TOUCHE ASSURANCE & ENTERPRISE RISK SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals are allowed

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

Section 80G(iiihk) only the excess sum paid amounting to Rs. 1 crores [ 3 crores - 2% of 100 crores] can be availed as deduction u/s 80G of the Act. Situation 3 : The company has contributed Rs.l crore to Swach Bharat Kosh and Rs.1 crore to any other charitable trust

POWER MECH PROJECTS LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(3), HYDERABAD

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

Section 80G(iiihk) only the excess sum paid amounting to Rs. 1 crores [ 3 crores - 2% of 100 crores] can be availed as deduction u/s 80G of the Act. Situation 3 : The company has contributed Rs.l crore to Swach Bharat Kosh and Rs.1 crore to any other charitable trust

ZAHEER AHMED SYED,HYDERABAD vs. ACIT., CC-2(2), HYDERABAD

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

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

80G of the Income- tax Act, 1961. First of all, CSR provisions are not applicable to the assessee and the assessee cannot claim deduction towards any amount paid to charitable trust or institution under this category. Secondly, the donation paid by the assessee to R.R. Charitable Trust, is not eligible for deduction under Section

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

80G of the Act. However, due to an inadvertent mistake in Page 4 of 13 ITA Nos 208 and 209 of 2025 Ashritha The Dr U Sankaranarayana Raju Charitable Trust selection of wrong section

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

80G of the Act. However, due to an inadvertent mistake in Page 4 of 13 ITA Nos 208 and 209 of 2025 Ashritha The Dr U Sankaranarayana Raju Charitable Trust selection of wrong section

SEVAGRAMAM CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

Bench: Us:

Section 80G in “Form 10AB” is procedural in nature, and the assessee trust had otherwise prima facie demonstrated the genuineness of its charitable

SEVAGRAMAM CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

Bench: Us:

Section 80G in “Form 10AB” is procedural in nature, and the assessee trust had otherwise prima facie demonstrated the genuineness of its charitable

YUG NIRMAN YOJANA GAYATRI PARIWAR TRUST,BERHAMPUR vs. CIT(EXEMPTION), HYDERABAD

Bench: Us:

Section 80G of the Act is concerned. However, we are at the same time of a firm conviction that procedural lapses should not defeat the substantive rights, particularly in matters of charitable trusts

DR Y vs. MURTY CHARITABLE TRUST,HYDERABADVS.ITO EXEMPTIONS, WARD-1(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

charitable trust engaged in social welfare activities. Accordingly, in the interest of justice and fair play, we set aside the impugned order of the Ld. CIT(E) and ITA No.787/Hyd/2025 6 restore the matter to his file with a direction to allow the assessee an opportunity to file a fresh application in the correct section code under section 80G

PENNAM FOUNDATION,HYDERABAD vs. CIT(EXEMPTION), HYDERABAD

In the result, the appeal filed by the assessee trust in ITA

Bench: Us:

charitable nature were being carried out. Also, the CIT(Exemption) observed that the assessee trust had furnished partial information in compliance of the notices issued by him. 4 Pennam Foundation 5. The assessee trust, being aggrieved with the order passed by the CIT(Exemption), Hyderabad, rejecting its application for registration under Section 80G

CHEYUTHA FOR WELLBEING FOUNDATION,RANGA REDDY vs. CIT (EXEMPTION), HYDERABAD

Section 80G of the Act is\nconcerned. However, we are at the same time of a firm conviction that\nprocedural lapses should not be allowed to defeat the substantive rights,\nparticularly in matters of charitable trusts

DR M BHANU PRASAD MEMORIAL TRUST,KAKINADA vs. CIT (EXEMPTION) , HYDERABAD

In the result, the appeal of the assessee is allowed for statistical purposes in the terms indicated above

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

charitable activities in accordance with the objects of the trust, which are eligible for exemption under Section 11 and 12 of the Income Tax Act, 1961, however has not granted exemption under Section 80G

KURNOOL MEDICAL COLLEGE GRADUATE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

Bench: Us:

section 80G of the Act, after due verification of the trust’s objectives and documents. Ostensibly, the objects of the assessee trust fall within the meaning of advancement of education and medical relief, both of which are recognized as charitable

WE ARE WITH YOU CHARITABLE TRUST,ADDANKI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

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

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

charitable institutions vide various CBDT circulars and finally, vide Circular No.6/2023 dated 24.05.2023. Similarly, the timeline prescribed for filing Form No.10A for recognition u/s.80G of the Act was also extended up-to 30.09.2023 by the same circular for trusts filing registration under clause (i) to first proviso to section 80G

MAHINDRA UNIVERSITY,HYDERABAD vs. CIT(EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.38/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Mahindra University Vs. Commissioner Of Income Hyderabad Tax (Exemption) Pan:Aaajm2795G Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri C.S. Subrahmanyam, Ca & Advocate V Siva Kumar राज" व "ारा/Revenue By:: Smt. M Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 01/04/2025 घोषणा की तारीख/Pronouncement: 09/06/2025 आदेश/Order

section 80G of the Act and hence, the approval u/s 80G cannot be denied. He has referred to the judgments of the Hon'ble Supreme Court in the case of CIT (E) vs. Seth Vinod Kumar Somani Charitable Trust