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

NAGARJUNA ENGINEERING CONSTRUCTIONS,HYDERABAD vs. DCIT., CIRCLE 6(1), HYDERABAD

In the result appeal of the assessee-company is allowed for statistical purposes

Bench: Shri Manjunatha G & Shri Ravish Sood

section 143(1) of the Act before the learned CIT(A) on 20.03.2022. The appeal filed before the learned CIT(A) was belated by 108 days, for which, the assessee-company has not filed any petition for condonation of delay

SHANKAR GOUD BALAGONI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-15(4), HYDERABAD

In the result, the penalty is deleted

Bench: Ms. Sushma Chowla & Mr. Anil Chaturvedi[Through Video Conferencing At Delhi] आयकरअपील सं. / Ita No.1211/H/2019 िनधा"रण वष"/Assessment Year : 2013-14 Shankar Goud Balagoni, C/O P Murali & Co. Chartered Accountants 6-3-655/2/3, Somajiguda, Hyderabad — 500082 ….. अपीलाथ"/Appellant Pan No. Afcpa 0544 E Vs. Ito, Ward – 15(4), Hyderabad ….. "त् यथ"/Respondent

condone the delay in filing the appeal and proceed to dispose of the appeal on merits. 9. On the merits of the case, Learned AR submitted that the penalty in the present case has been levied u/s 271A of the Act. He submits that the penalty under section 271A is for failure to keep and maintain any books of account

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

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

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

JUST BLOSSOM FOUNDATION,ANDHRA PRADESH vs. CIT (EXEMPTION), HYDERABAD

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.889/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2024-25) Just Blossom Foundation, Commissioner Of Income Tax Vs. (Exemption), Hyderabad. Bapatla, Andhra Pradesh. Pan: Aadtj8267F (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Ms. G. Kalyani. रधजस् व द्वधरध/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 06/08/2025 घोर्णध की तधरीख/Pronouncement: 20/08/2025

condone the delay of 109 days in filing of this appeal before us and admit the appeal for adjudication. 3. The grounds of the assessee are as under : ITA No.889/Hyd/2025 3 4. The brief facts of the case are that, the assessee is a charitable trust. It had filed an application in Form No. 10AB on 14.05.2024 seeking approval under

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:

108 (8) of the IT Act on non-compliance of the twin conditions as provided under Section 10B (8) of the IT Act, as observed hereinabove.” It is evident that the appellant had filed the Form 10DA after due date in violation of Rule 19AB of Income Tax Rules, 1962. It is a trite law that if a thing

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

INCOME TAX OFFICER, WARD-3(2), HYDERABAD vs. R P PROJECTS PRIVATE LIMITED , HYDERABAD

Bench: Shri A.Mohan Alankamony & Shri S.S.Godara

delay is condoned therefore. 3. We notice at the outset that the Revenue’s sole substantive grievance raised in the instant appeal challenges correctness of the CIT(A)’s action holding the impugned assessment as void ab initio as follows: “VIII) During the course of appellate proceedings, the AR submitted following submissions:- "SUBMISSIONS: On the above grounds of appeal

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

RAMESH CHANDRA MAJITHIA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit all the appeals for hearing. 2.1 The grounds raised by the respective assessees in all the captioned appeals are same and hence, we are reproducing the grounds of ITA No.300/Hyd/2023 only, for the sake of brevity and the same read as under : “1. The learned CIT (Appeals) has erred in facts and law while passing

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