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

charitable\ntrust u/s 80G(2)(iv) read with section 80G(1)(ii) of the Act.\nSituation 4: The company has contributed Rs. 1 crore to Prime\nMinister's National Relief Fund and Rs. 1 crore to any other\ncharitable trust registered u/s 80G(5

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

iv) read with Section 80G(1)(ii) of the Act. Situation 4 : The company has contributed Rs.1 crore to Prime Minister's National Relief Fund and Rs. 1 crore to any other charitable trust registered u/s 80G(5

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

iv) read with Section 80G(1)(ii) of the Act. Situation 4 : The company has contributed Rs.1 crore to Prime Minister's National Relief Fund and Rs. 1 crore to any other charitable trust registered u/s 80G(5

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

iv) read with Section 80G(1)(ii) of the Act. Situation 4 : The company has contributed Rs.1 crore to Prime Minister's National Relief Fund and Rs. 1 crore to any other charitable trust registered u/s 80G(5

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

iv) read with Section 80G(1)(ii) of the Act. Situation 4 : The company has contributed Rs.1 crore to Prime Minister's National Relief Fund and Rs. 1 crore to any other charitable trust registered u/s 80G(5

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

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

5) of the Act read with 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

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

Charitable Trust selection of wrong section code clause (iv), the CPC granted provisional registration u/s 12AB as well as provisional approval u/s 80G. Thereafter, the assessee filed the application in Form 10AB for the regular registration u/s 12AB as well as regular approval u/s 80G which were rejected by the CIT (Exemptions) on the ground that the application becomes infructuous

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

Charitable Trust selection of wrong section code clause (iv), the CPC granted provisional registration u/s 12AB as well as provisional approval u/s 80G. Thereafter, the assessee filed the application in Form 10AB for the regular registration u/s 12AB as well as regular approval u/s 80G which were rejected by the CIT (Exemptions) on the ground that the application becomes infructuous

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

iv) of first proviso to section 80G(5) of the Act instead of the appropriate section code i.e. clause (i) of first proviso to section 80G(5) of the Act. It was also submitted that the mistake was a technical error and not deliberate or intentional. The Ld. AR argued that the Revenue was already aware ITA No.787/Hyd/2025

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

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

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)

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 by limitation, observing that the commencement of activities was much earlier

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

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

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

Bench: Us:

iv) for the period from 03.05.2023 to AY 2026-27., Pages 49-50 of APB. Subsequently, permanent approval under section 80G was granted by the CIT(Exemptions), Hyderabad, for AY 2024-25 to AY 2028-29 vide Form 10AD, after due verification of documents and activities, Pages 75-79 of APB. 5. Thereafter, the assessee trust filed an application

SRI MAISAMMA DEVATNA AMMAVARI 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-

Trust having charitable objects and also carrying out the charitable activities since past several years, but the application of the assessee was dismissed only on the technical ground of wrong selection of section code. It is a matter of fact that the assessee initially applied in Form 10A but due to some technical bonafide mistake, a provisional registration as well

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-

Trust having charitable objects and also carrying out the charitable activities since past several years, but the application of the assessee was dismissed only on the technical ground of wrong selection of section code. It is a matter of fact that the assessee initially applied in Form 10A but due to some technical bonafide mistake, a provisional registration as well

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-

Trust having charitable objects and also carrying out the charitable activities since past several years, but the application of the assessee was dismissed only on the technical ground of wrong selection of section code. It is a matter of fact that the assessee initially applied in Form 10A but due to some technical bonafide mistake, a provisional registration as well