PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

condoned the delay. In case of General Willium Mesonic Polly Clinic (supra) it was found that society was represented by non-professional in Income Tax matters and not by Income Tax experts, that instead of filing of appeal before the proper Forum assessee had moved a fresh application before the DIT (Exemptions

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

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

condonation of delay up to 3 years, if he is satisfied of the reasonable cause of delay. Thus, the learned CIT (A) dismissed the appeal filed by the assessee for the A.Y 2019-20 and directed the appellant to pay income tax on its earnings on the ground of loss of tax exemption

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

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

condonation of delay up to 3 years, if he is satisfied of the reasonable cause of delay. Thus, the learned CIT (A) dismissed the appeal filed by the assessee for the A.Y 2019-20 and directed the appellant to pay income tax on its earnings on the ground of loss of tax exemption

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

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

condonation of delay up to 3 years, if he is satisfied of the reasonable cause of delay. Thus, the learned CIT (A) dismissed the appeal filed by the assessee for the A.Y 2019-20 and directed the appellant to pay income tax on its earnings on the ground of loss of tax exemption

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

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

condonation of delay up to 3 years, if he is satisfied of the reasonable cause of delay. Thus, the learned CIT (A) dismissed the appeal filed by the assessee for the A.Y 2019-20 and directed the appellant to pay income tax on its earnings on the ground of loss of tax exemption

KARSHAK VIDYA PARISHAD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

condonation of delay up to 3 years, if he is satisfied of the reasonable cause of delay. Thus, the learned CIT (A) dismissed the appeal filed by the assessee for the A.Y 2019-20 and directed the appellant to pay income tax on its earnings on the ground of loss of tax exemption

KARSHAK VIDYA PARISHAD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

condonation of delay up to 3 years, if he is satisfied of the reasonable cause of delay. Thus, the learned CIT (A) dismissed the appeal filed by the assessee for the A.Y 2019-20 and directed the appellant to pay income tax on its earnings on the ground of loss of tax exemption

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

Exemption) but not before the DGI(Inv.). Further,\nin the circular issued by the CBDT, there is no clarification as to who will\ncondone the delay, if delay is beyond 3 years. Since there is an ambiguity\nin the process of condonation

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

Exemption) but not before the DGI(Inv.). Further,\nin the circular issued by the CBDT, there is no clarification as to who will\ncondone the delay, if delay is beyond 3 years. Since there is an ambiguity\nin the process of condonation

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

exemption was primarily due to the delayed filing of the audit report (Form 10B), with the delay attributed to the search operation and the COVID-19 pandemic. The penalty was levied under Section 271D for alleged violations of Section 269SS regarding cash transactions.", "held": "The Tribunal held that the delay in filing Form 10B was condonable

KAKINADA INFRASTRUCTURE HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

condoned.\n5.\nThe assessee has raised the following grounds of\nappeal:\n1. “The learned Commissioner of Income Tax (Appeals) erred in law\nand facts in upholding the disallowance of ₹15,30,650 incurred\ntowards advertisement expenditure, overlooking the business\nexpediency and commercial rationale behind the same.\n2. The learned lower authorities failed to appreciate that the said\nexpenditure was incurred

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

In the result, three appeals i

Exemption) but not before the DGI(Inv.). Further,\nin the circular issued by the CBDT, there is no clarification as to who will\ncondone the delay, if delay is beyond 3 years. Since there is an ambiguity\nin the process of condonation

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.

Exemption) Hyderabad failed to serve the notice before rejection of the application in Form 10AB dated 15/11/2024 and petition for condonation of delay

REVANTH REDDY ANUMALA,BANJARA HILLS vs. A.C.I.T CENTRAL CIRCLE-1(2), HYDERABAD

delay of 413 days in filing the present appeal before the Tribunal and the same is condoned. 6. The assessee has raised the following grounds in the instant appeal: 1. “The order of the Learned Commissioner of Income Tax- (Appeals)-11 (\"the Ld.CIT(A)\") without mentioning a valid computer generated Document Identification Number ('DIN') on the date of passing order

PRIMARY AGRICULTURAL CO OPERATIVE SOCIETY LIMITED CHENNARAOPET,WARANGAL vs. ITO, WARD-1, WARANGAL

Bench: Us:

condoning the delay and in dismissing the appeal in limine in not 3. The learned Commissioner of Income-Tax (Appeals) ought to have decided the appeal on merits by holding that the net income alone be treated as income and not the deposits made into the bank account. 4. The Commissioner of Income-Tax (Appeals) ought to have considered

GLOBAL UNIVERSITY FOUNDATION,HYDERABAD vs. ITO., EXEMPTION WARD-1(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 240/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2021-22) Global University Foundation Vs. Income Tax Officer Hyderabad (Exemption) Ward-1 Pan:Aaicg0020F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Suvibha Nolka राज" व "ारा/Revenue By:: Shri Sankar Pandi, P, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 11/09/2025 घोषणा की तारीख/Pronouncement: 26/09/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Order Dated 14/07/2023 Of The Learned Cit (A)-Nfac Delhi, For The A.Y.2021-22. 2. There Is A Delay Of 506 Days In Filing The Present Appeal. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Supported By An Affidavit Of The Director Of The Assessee Foundation. The Learned Counsel For The Assessee Has Submitted That The Assessee Was Not Served With The Impugned Order Dated 14/07/2023 Passed By The Learned Cit (A) & Therefore, Due To The Non-Communication Of The Impugned Order, The Assessee

condonation of delay is filed. 18. The High Court of Gujarat in the case of Sarvodaya Charitable Trust v. Income Tax Officer. (Exemption

THE ZOOS AND PARKS AUTHORITY OF TELANGANA, HYDERABAD,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, all the 05 appeals ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

condonation of delay. She further submitted that, there is no dispute with regard to the fact that the assessee society is not entitled for exemption

THE ZOOS AND PARKS AUTHORITY OF TELANGANA, HYDERABAD,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, all the 05 appeals ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

condonation of delay. She further submitted that, there is no dispute with regard to the fact that the assessee society is not entitled for exemption