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60 results for “condonation of delay”+ Section 10A(2)(i)clear

Sorted by relevance

Chennai96Delhi90Mumbai73Hyderabad60Kolkata57Ahmedabad51Raipur44Bangalore44Pune39Jaipur37Visakhapatnam14Chandigarh11Rajkot9Cochin8Surat7Amritsar5Cuttack5Guwahati5Lucknow5Nagpur4Patna4Jodhpur3Agra3Calcutta2Telangana2Varanasi2Indore2Karnataka2Allahabad1Jabalpur1SC1Orissa1

Key Topics

Section 12A118Section 80G46Section 153A35Section 143(3)34Section 80I31Section 143(1)30Exemption28Section 139(1)23Section 11

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

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

ITA 392/HYD/2024[2020-21]Status: DisposedITAT Hyderabad14 Nov 2024AY 2020-21

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

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)

Showing 1–20 of 60 · Page 1 of 3

20
Condonation of Delay17
Search & Seizure17
Addition to Income16
Section 250

condonation of delay vide order u/s 119(2)(b) dated 6/10/2023, the entire gross receipts of the appellant amounting to Rs.8,31,74,800/- are to be treated as income of the appellant for the A.Y 2019-20. 5. Further, according to the learned CIT (A), the Audit Report u/s 12A(1)(b) has to be filed by a charitable

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

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

ITA 393/HYD/2024[2020-21]Status: DisposedITAT Hyderabad14 Nov 2024AY 2020-21

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

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

condonation of delay vide order u/s 119(2)(b) dated 6/10/2023, the entire gross receipts of the appellant amounting to Rs.8,31,74,800/- are to be treated as income of the appellant for the A.Y 2019-20. 5. Further, according to the learned CIT (A), the Audit Report u/s 12A(1)(b) has to be filed by a charitable

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

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

ITA 475/HYD/2024[2019-20]Status: DisposedITAT Hyderabad14 Nov 2024AY 2019-20

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

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

condonation of delay vide order u/s 119(2)(b) dated 6/10/2023, the entire gross receipts of the appellant amounting to Rs.8,31,74,800/- are to be treated as income of the appellant for the A.Y 2019-20. 5. Further, according to the learned CIT (A), the Audit Report u/s 12A(1)(b) has to be filed by a charitable

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

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

ITA 394/HYD/2024[2019-20]Status: DisposedITAT Hyderabad14 Nov 2024AY 2019-20

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

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

condonation of delay vide order u/s 119(2)(b) dated 6/10/2023, the entire gross receipts of the appellant amounting to Rs.8,31,74,800/- are to be treated as income of the appellant for the A.Y 2019-20. 5. Further, according to the learned CIT (A), the Audit Report u/s 12A(1)(b) has to be filed by a charitable

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

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

ITA 395/HYD/2024[2020-21]Status: DisposedITAT Hyderabad14 Nov 2024AY 2020-21

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

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

condonation of delay vide order u/s 119(2)(b) dated 6/10/2023, the entire gross receipts of the appellant amounting to Rs.8,31,74,800/- are to be treated as income of the appellant for the A.Y 2019-20. 5. Further, according to the learned CIT (A), the Audit Report u/s 12A(1)(b) has to be filed by a charitable

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

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

ITA 476/HYD/2024[2019-20]Status: DisposedITAT Hyderabad14 Nov 2024AY 2019-20

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

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B Bala Krishna,DR
Section 10Section 11Section 11(1)(c)Section 12ASection 143(1)Section 250

condonation of delay vide order u/s 119(2)(b) dated 6/10/2023, the entire gross receipts of the appellant amounting to Rs.8,31,74,800/- are to be treated as income of the appellant for the A.Y 2019-20. 5. Further, according to the learned CIT (A), the Audit Report u/s 12A(1)(b) has to be filed by a charitable

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

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

ITA 1366/HYD/2025[2025-26]Status: DisposedITAT Hyderabad12 Nov 2025AY 2025-26

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.

For Appellant: Advocate H. SrinivasuluFor Respondent: : Dr.Narendra Kumar Naik, CIT(DR)
Section 12ASection 2(15)Section 80G

2-24. Thus,, there was a delay of 46 days in filing the Form 10AB but filed before expiry of the time i.e.31-03-2025. 6. 6. The reasons for the delay in filing of Form 10AB: A) As per the New amendment, the applications as per Form 10A /Form 10AB has to be filed electronically through the e- filing portal

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 240/HYD/2022[2014-15]Status: DisposedITAT Hyderabad11 Dec 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

10A or section 10AA or section 10B or section 10BA or under any provision of the said Chapter - VI A under the heading "C.-Deduction in respect of certain incomes", no deduction would be allowed to him under the said provision. In plain terms, this sub-section (5) of section 80A of the Act imposes an additional condition for claim

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 241/HYD/2022[2015-16]Status: DisposedITAT Hyderabad11 Dec 2023AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

10A or section 10AA or section 10B or section 10BA or under any provision of the said Chapter - VI A under the heading "C.-Deduction in respect of certain incomes", no deduction would be allowed to him under the said provision. In plain terms, this sub-section (5) of section 80A of the Act imposes an additional condition for claim

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 239/HYD/2022[2013-14]Status: DisposedITAT Hyderabad11 Dec 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

10A or section 10AA or section 10B or section 10BA or under any provision of the said Chapter - VI A under the heading "C.-Deduction in respect of certain incomes", no deduction would be allowed to him under the said provision. In plain terms, this sub-section (5) of section 80A of the Act imposes an additional condition for claim

SEVA BHARATHI,HYDERABAD vs. ITO., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

ITA 1307/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

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:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

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

ITA 365/HYD/2025[2022-23]Status: DisposedITAT Hyderabad15 Oct 2025AY 2022-23

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:

For Appellant: CA Sri HarshaFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 11Section 11(2)Section 119(2)(b)Section 12ASection 143(1)Section 250

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

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 605/HYD/2016[2011-12]Status: DisposedITAT Hyderabad31 Jul 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

10A or section 10AA or section 10B or section 10BA or under any provision of the said Chapter - VI A under the heading "C.-Deduction in respect of certain incomes", no deduction would be allowed to him under the said provision. In plain terms, this sub-section (5) of section 80A of the Act imposes an additional condition for claim

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 603/HYD/2016[2009-10]Status: DisposedITAT Hyderabad31 Jul 2023AY 2009-10

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

10A or section 10AA or section 10B or section 10BA or under any provision of the said Chapter - VI A under the heading "C.-Deduction in respect of certain incomes", no deduction would be allowed to him under the said provision. In plain terms, this sub-section (5) of section 80A of the Act imposes an additional condition for claim

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 606/HYD/2016[2012-13]Status: DisposedITAT Hyderabad31 Jul 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

10A or section 10AA or section 10B or section 10BA or under any provision of the said Chapter - VI A under the heading "C.-Deduction in respect of certain incomes", no deduction would be allowed to him under the said provision. In plain terms, this sub-section (5) of section 80A of the Act imposes an additional condition for claim

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 604/HYD/2016[2010-11]Status: DisposedITAT Hyderabad31 Jul 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

10A or section 10AA or section 10B or section 10BA or under any provision of the said Chapter - VI A under the heading "C.-Deduction in respect of certain incomes", no deduction would be allowed to him under the said provision. In plain terms, this sub-section (5) of section 80A of the Act imposes an additional condition for claim

MANDAVA FOUNDATION,HYDERABAD vs. ITO(EXEMPTIONS), WARD-1(2), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 47/HYD/2024[2024-25]Status: DisposedITAT Hyderabad15 Mar 2024AY 2024-25

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

For Appellant: Shri A.V. Raghuram, ARFor Respondent: Shri K. Madhusudan, CIT-DR
Section 12ASection 12A(1)(ac)

2 of 7 6. Basing on the orders of the learned CIT(E), learned DR argued that due date for filing Form 10A for existing registered entities under section 12A of the Act was over by 31/03/2022, but the same was extended subsequently by the CBDT up to 30/09/2023 on two occasions and the learned CIT(E) has no jurisdiction

SEVEN HILLS EDUCATIONAL SOCIETY,HYDERABAD vs. ITO., (EXEMPTIONS) - WARD-1(4), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 858/HYD/2024[2024-25]Status: DisposedITAT Hyderabad21 Nov 2024AY 2024-25

Bench: Shri Manjunatha .G, Hon’Ble Accountnt Member & Shri K. Narasimha Chary, Hon’Bleआ.अऩी.सं / Ita No. 858/Hyd/2024 (ननधधारण वषा / Assessment Year: 2024-25)

For Appellant: Shri A V Raghuram, ARFor Respondent: Shri Shiva Sewak, CIT-DR
Section 12ASection 12A(1)(ac)

10A for existing registered entities under section 12A of the Act was over by 31/03/2022, but the same was extended subsequently from time to time by the CBDT up to 30/06/2024 and the learned CIT(E) has no jurisdiction to condone the delay and, therefore, the assessee cannot ask the learned CIT(E) to do what he cannot do. Page

SANGAM CHARITABLE ORGANISATION,K.V.RANGAREDDY vs. CIT (EXEMPTION), HYDERABAD

In the result, appeals of the Assessee are allowed for statistical purposes

ITA 999/HYD/2025[2025-26]Status: DisposedITAT Hyderabad22 Aug 2025AY 2025-26

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, Hemalatha KFor Respondent: MS. U. Mini Chandran, CIT-DR
Section 12A

2. At the outset, there is a delay of 97 days in filing the appeal before the Tribunal. The assessee has filed Affidavit explaining the reasons for the delay which is mainly on account of the Accountant who is responsible for managing tax matters and since the said Accountant is not properly monitoring the tax matters, he was removed

SANGAM CHARITABLE ORGANISATION,K V RANGA REDDY vs. CIT(EXEMPTION), HYDERABAD

In the result, appeals of the Assessee are allowed for statistical purposes

ITA 998/HYD/2025[2025-26]Status: DisposedITAT Hyderabad22 Aug 2025AY 2025-26

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, Hemalatha KFor Respondent: MS. U. Mini Chandran, CIT-DR
Section 12A

2. At the outset, there is a delay of 97 days in filing the appeal before the Tribunal. The assessee has filed Affidavit explaining the reasons for the delay which is mainly on account of the Accountant who is responsible for managing tax matters and since the said Accountant is not properly monitoring the tax matters, he was removed