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) the donation of Rs.l crores made to Swach Bharat Kosh is not eligible for deduction u/s 80G of the Act. The company can claim deduction of fifty percent of the donation of Rs. 1 crores paid to any other Page 9 of 13 ITA-TP Nos. 341 & 342/Hyd/2023 registered charitable trust u/s 80G(2)(iv

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

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

Section 80G(iiihk) the donation of Rs.l crores made to Swach Bharat Kosh is not eligible for deduction u/s 80G of the Act. The company can claim deduction of fifty percent of the donation of Rs. 1 crores paid to any other registered charitable trust u/s 80G(2)(iv

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) the donation of Rs.l crores made to Swach Bharat Kosh is not eligible for deduction u/s 80G of the Act. The company can claim deduction of fifty percent of the donation of Rs. 1 crores paid to any other registered charitable trust u/s 80G(2)(iv

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) the donation of Rs.l crores made to Swach Bharat Kosh is not eligible for deduction u/s 80G of the Act. The company can claim deduction of fifty percent of the donation of Rs. 1 crores paid to any other registered charitable trust u/s 80G(2)(iv

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

iv) addition under section 68 in respect of alleged bogus transactions with M/s. Lakshin Infradev Pvt. Ltd: Rs. 1,29,91,000/-, determined he income of the assessee company vide his order passed under section 143(3) r.w.s 144B of the Act, dated 26/09/2021 at Rs. 256,91,48,125/-. 5. Aggrieved, the assessee company carried the matter in appeal

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

iv) addition under section 68 in respect of alleged bogus transactions with M/s. Lakshin Infradev Pvt. Ltd: Rs. 1,29,91,000/-, determined he income of the assessee company vide his order passed under section 143(3) r.w.s 144B of the Act, dated 26/09/2021 at Rs. 256,91,48,125/-. 5. Aggrieved, the assessee company carried the matter in appeal

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

2 & 3 of the paper book. As per the amendment made in the provisions of section 12A and 80G, the assessee was required to file the application for renewal of the registration u/s 12AB as well as approval u/s 80G(5) of the Act. Accordingly, the assessee has filed an application in Form 10A for the renewal of the registration

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

2 & 3 of the paper book. As per the amendment made in the provisions of section 12A and 80G, the assessee was required to file the application for renewal of the registration u/s 12AB as well as approval u/s 80G(5) of the Act. Accordingly, the assessee has filed an application in Form 10A for the renewal of the registration

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

2 3. The brief facts of the case are that, the assessee is a charitable trust which had been granted approval under section 80G of the Act vide order dated 17.07.2009. Consequent to the amendments introduced by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, effective from 01.04.2021, the assessee was required to re-apply

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

Bench: Us:

charitable objects and ignoring the fact that the provisional registration under Clause (iv) of first proviso to sub-section (5) of section 80G has been granted to the appellant society which is arbitrary and uncalled for. 3. That, the Appellant craves leave and reserves its rights to vary, amend, alter and/or add to the grounds of appeal and to produce

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

Bench: Us:

80G(5) of the Income-tax Act, 1961 (for short, “the Act”). 2. We shall first take up the appeal filed by the assessee trust in ITA No.563/Hyd/2025, wherein it has assailed the order passed by the CIT(Exemption) declining its application for regular registration u/s 12AB of the Act on the following grounds of appeal before

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

Bench: Us:

80G(5) of the Income-tax Act, 1961 (for short, “the Act”). 2. We shall first take up the appeal filed by the assessee trust in ITA No.563/Hyd/2025, wherein it has assailed the order passed by the CIT(Exemption) declining its application for regular registration u/s 12AB of the Act on the following grounds of appeal before

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

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

Bench: Us:

charitable in nature, which entitles it to registration under Section 80G. 5. That the rejection of the application is based on surmises and conjectures, rather than being supported by any concrete evidence that indicates non-compliance or misuse of the provisions. 2. Succinctly stated, the assessee trust was granted provisional registration under Clause (iv

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

Bench: Us:

2. Succinctly stated, the assessee is a charitable trust established on 07.01.2021 with the primary object of promoting and supporting development activities in Kurnool Medical College and the affiliated Government General Hospital, Kurnool, Andhra Pradesh. The scope of the activities of the assessee trust includes the construction of buildings, purchasing medical and educational equipment, and providing related facilities

INDIAN METAL PUBLIC CHARITIABLE TRUST,BHUBANESWAR vs. CIT, EXEMPTION, HYDERABAD

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

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No. 416/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2024-25)

2. Brief facts of the case are that, assessee is a Charitable Trust. It obtained approval u/s. 80G(5) of the Act in form 10AC on 14/10/2021 to be valid till Assessment Year 2024-25. Subsequently on 29/09/2023, the assessee filed Form No.10AB. Ld.CIT(E) rejected the application filed in Form No.10AB holding it to be infructuous and also barred

RAM NIWAS SHARMA CHARITABLE TRUST,SECUNDERABAD vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS , HYDERABAD

In the result, the appeal of assessee is allowed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

Charitable Trust, was granted Registration u/s. 12AA of the Income Tax Act [Act] w.e.f. 10-02-2016 by the Commissioner of Income tax, Hyderabad. However, the application for approval u/s. 80G of the :- 2 -: 3. The assessee again filed an application in Form No. 10G on 07-12-2017, seeking approval u/s. 80G of the Act, for grant of exemption

PRATHIPATI RANGAMMA & SUBBAIAH CHARITABLE TRUST,HYDERABAD vs. ITO EXEMPTIONS, WARD-1(3), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.785/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Prathipati Rangamma & Vs. Income Tax Officer Subbaiah Charitable Trust, (Exemption) Hyderabad Ward 1 (3) Pan:Aabtp2596D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri A.V. Raghuram & P Vinod Advocates राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 23/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/Order

2. The assessee has raised the following grounds of appeal: Page 1 of 4 ITA 785 of 2025 Prathipati Rangamma & Subbaiah Charitable Trust 3. The learned Counsel for the assessee has submitted that the application of the assessee was rejected by the CIT (Exemptions) on technical ground for mistake in selection of section code i.e. 80G(5)(iv

SRI AJEYA SANKARA TRUST,TIRUPATI vs. CIT (EXEMPTION), HYDERABAD

In the result, 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.1366/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Sri Ajeya Sankara Trust Vs. Cit (Exemption) Tirupati Hyderabad Pan:Aaxts2264F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate H. Srinivasulu राज" व "ारा/Revenue By:: Dr.Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 16/10/2025 घोषणा की तारीख/Pronouncement: 12/11/2025 आदेश/Order Per Vijay Pal Rao, Vice-: This Appeal By The Assessee Is Directed Against The Order Dated, 17/05/2025 Of Cit (Exemption) Whereby The Application Of The Assessee In Form 10Ab Seeking Regular Approval U/S 80G Of The Act Was Rejected On The Ground Of Barred By Limitation.

80G of the Act is for benefit of the donors who donating money to the charitable trusts for claiming exemption in their returns of Income. Page 2 of 12 ITA No 1366 of 2025 Sri Ajeya Sankara Trust 10 Ld. CIT(E), Hyd, failed to examine the information filed by the assessee The assessee received donations

SRI KURUMURTHY SWAMY DEVASTHANAM,MAHABUBNAGAR vs. CIT(EXEMPTION), HYDERABAD

In the result, appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

2 assessees filed for registration u/s 12AB as well as approval u/s 80G of the Act on the ground that the assessee has selected a wrong section code i.e. 12A(1)(ac)(i) instead of section code 12A(1)(ac)(vi). Thus, only due to the mistake in sub clause of section 12A(1)(ac), the learned CIT (Exemption