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

In the result, three appeals i

108\nfor this year and would have remanded to the AO to condone delay\nin filing Form 10B.\n11.\nWithout prejudice to other grounds, the Ld. CIT(A) erred in not\nappreciating that the entire amount of Rs 20,97,19,672/-has been\nduly expended towards the objects of the trust on Revenue account\nwhich is clearly evident from

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

108\nfor this year and would have remanded to the AO to condone delay\nin filing Form 10B.\n11. Without prejudice to other grounds, the Ld. CIT(A) erred in not\nappreciating that the entire amount of Rs 20,97,19,672/-has been\nduly expended towards the objects of the trust on Revenue account\nwhich is clearly evident from

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

108\nfor this year and would have remanded to the AO to condone delay\nin filing Form 10B.\n11. Without prejudice to other grounds, the Ld. CIT(A) erred in not\nappreciating that the entire amount of Rs 20,97,19,672/-has been\nduly expended towards the objects of the trust on Revenue account\nwhich is clearly evident from

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:

condonation of delay in filing Form-10B before the Pr. CIT was also rejected by the concerned Pr. CIT u/sec.119(2)(b) of the Act. 4. Before the Tribunal, the learned AR of the Assessee has submitted that that the assessee filed the return of income within the due date as extended by the CBDT up-to 07.11.2022 along with

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:

condonation of delay in filing Form-10B before the Pr. CIT was also rejected by the concerned Pr. CIT u/sec.119(2)(b) of the Act. 4. Before the Tribunal, the learned AR of the Assessee has submitted that that the assessee filed the return of income within the due date as extended by the CBDT up-to 07.11.2022 along with

PUTHA BHAGYA LAKSHMI,KADAPA vs. ITO, WARD-15(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1780/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Smt. Putha Bhagya Vs. Income Tax Officer Lakshmi Ward 15(1) Kadapa Hyderabad Pan:Amxpp6295K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Snsr Chinmai राज" व "ारा/Revenue By:: Shri A. Suresh, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 17/03/2026 घोषणा की तारीख/Pronouncement: 27/03/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

condone the delay of 29 days in filing the appeal and admit the appeal for adjudication on merits. 5. The assessee has raised the following grounds of appeal. “1) The order of the learned CIT (A) is erroneous both on facts and in law; 2) The learned CIT (A) ought to have seen that the notice u/s 148 issued

NTT MANAGED SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1165/Hyd/2025 Assessment Year 2023-2024 Ntt Managed Services India Private Limited, The Dcit, Vs. Hyderabad. Telangana. Circle-5(1), Hyderabad. Pin 500 081 Pan Aarcs7517G (Appellant) (Respondent) िनधा"रती "ारा/Assessee By -None- राज" व "ारा/Revenue By : Sri Mathivanan Sa, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02.03.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order Per Vijay Pal Rao:

10 ITA.No.1165/Hyd./2025 held that, in cases where any applicable Forms/Reports/certificates obtained from CA are not submitted within due date provided under the IT Act. but the claim of deduction/exemption under the respective section was made after fulfilling the conditions mentioned in the respective section, then the claim of such deduction/exemption need not be denied, only for want

MATRIX SEA FOODS INDIA LIMITED,HYDERABAD vs. ACIT (OSD) WARD-16(4), HYDERABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.102/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2015-16) M/S Matrix Sea Foods Vs. Acit ( Osd ) India Limited, Hyderabad Ward 16(4) Pan:Aaecm4113H Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Mohd. Afzal, Advocate राज" व "ारा/Revenue By:: Shri Gurpreet Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 30/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

condoned the delay in filing the appeal before this Tribunal and restored the matter to the file of the Tribunal for adjudication on merits, subject to payment of cost of Rs.25,000/- to the Telangana State Legal Services Authority within a period of 30 days from the date of receipt of the copy of the order. In this regard

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

condone the delay and admit the appeals at Sl.Nos.1 to 5 and 10 to 14 for hearing. 3. The assessee has raised the following grounds in ITA 26/Hyd/2021 for A.Y. 2010-11 : “1. The Ld. CIT (A) erred in not adjudicating the grounds urged by the assessee on correctness of additions / disallowance on merits

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

condone the delay and admit the appeals at Sl.Nos.1 to 5 and 10 to 14 for hearing. 3. The assessee has raised the following grounds in ITA 26/Hyd/2021 for A.Y. 2010-11 : “1. The Ld. CIT (A) erred in not adjudicating the grounds urged by the assessee on correctness of additions / disallowance on merits

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

condone the delay and admit the appeals at Sl.Nos.1 to 5 and 10 to 14 for hearing. 3. The assessee has raised the following grounds in ITA 26/Hyd/2021 for A.Y. 2010-11 : “1. The Ld. CIT (A) erred in not adjudicating the grounds urged by the assessee on correctness of additions / disallowance on merits

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

condone the delay and admit the appeals at Sl.Nos.1 to 5 and 10 to 14 for hearing. 3. The assessee has raised the following grounds in ITA 26/Hyd/2021 for A.Y. 2010-11 : “1. The Ld. CIT (A) erred in not adjudicating the grounds urged by the assessee on correctness of additions / disallowance on merits

ACE CONSTRUCTIONS ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

condone the delay and admit the appeals at Sl.Nos.1 to 5 and 10 to 14 for hearing. 3. The assessee has raised the following grounds in ITA 26/Hyd/2021 for A.Y. 2010-11 : “1. The Ld. CIT (A) erred in not adjudicating the grounds urged by the assessee on correctness of additions / disallowance on merits

ACE CONSTRUCTIONS,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

condone the delay and admit the appeals at Sl.Nos.1 to 5 and 10 to 14 for hearing. 3. The assessee has raised the following grounds in ITA 26/Hyd/2021 for A.Y. 2010-11 : “1. The Ld. CIT (A) erred in not adjudicating the grounds urged by the assessee on correctness of additions / disallowance on merits

ACE CONSTRUCTIONS,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

condone the delay and admit the appeals at Sl.Nos.1 to 5 and 10 to 14 for hearing. 3. The assessee has raised the following grounds in ITA 26/Hyd/2021 for A.Y. 2010-11 : “1. The Ld. CIT (A) erred in not adjudicating the grounds urged by the assessee on correctness of additions / disallowance on merits

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

condone the delay and admit the appeals at Sl.Nos.1 to 5 and 10 to 14 for hearing. 3. The assessee has raised the following grounds in ITA 26/Hyd/2021 for A.Y. 2010-11 : “1. The Ld. CIT (A) erred in not adjudicating the grounds urged by the assessee on correctness of additions / disallowance on merits

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

condone the delay and admit the appeals at Sl.Nos.1 to 5 and 10 to 14 for hearing. 3. The assessee has raised the following grounds in ITA 26/Hyd/2021 for A.Y. 2010-11 : “1. The Ld. CIT (A) erred in not adjudicating the grounds urged by the assessee on correctness of additions / disallowance on merits

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

condone the delay and admit the appeals at Sl.Nos.1 to 5 and 10 to 14 for hearing. 3. The assessee has raised the following grounds in ITA 26/Hyd/2021 for A.Y. 2010-11 : “1. The Ld. CIT (A) erred in not adjudicating the grounds urged by the assessee on correctness of additions / disallowance on merits