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20 results for “condonation of delay”+ Section 12A(1)(ab)clear

Sorted by relevance

Calcutta36Mumbai27Ahmedabad25Hyderabad20Bangalore19Pune17Delhi16Jaipur15Chennai14Cuttack14Kolkata10Visakhapatnam5Chandigarh4Indore4Agra3Raipur2Jodhpur1Surat1Nagpur1Karnataka1Lucknow1Guwahati1

Key Topics

Section 12A33Exemption19Section 12A(1)(ac)18Section 1018Section 80G16Condonation of Delay16Section 14712Limitation/Time-bar10Natural Justice

DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD

In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed

ITA 1211/HYD/2025[2016-17]Status: DisposedITAT Hyderabad19 Dec 2025AY 2016-17

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 11Section 124(3)Section 139Section 148

condone the delay in filing Form 10B as per Instruction No.F.No.267/482/77-IT(part) dated 09.02.1978. 7. Any other ground that may be urged at the time of hearing.” 4 ITA Nos.1210 and 1211/Hyd/2025 & C.O. Nos.27 and 28/Hyd/2025 National Institute of Rural Development & Pranchayati Raj 3. The brief facts of the case are that, the assessee, National Institute of Rural Development

GOVARDHANA GIRISHWARA DEVASTHANAM TRUST,TIRUPATI vs. CIT (EXEMPTIONS), HYDERABAD

9
Charitable Trust7
Section 271B6
Section 66
ITA 671/HYD/2025[2024-25]Status: DisposedITAT Hyderabad18 Jul 2025AY 2024-25

Bench: Us:

Section 12Section 12A

12A (1) (ac) (iii) of the Act should have never been inititated. 3. The Ld CIT (Exemptions), Hyderabad erred in not appreciating that the Assessee never committed any lapses in providing documentation and relevant information for seeking regular registration under Section 12 AB of the Act. It is further submitted that no objection was ever raised

SREE SREE SREE VEERANJANEYA SWAMY VARI DEVASTHANAM GANDIKSHETRAM CHAKRAYAPE,KADAPA vs. CIT(EXEMPTION), HYDERABAD

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1028/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

Section 12A(1)(ac)(iii), without appreciating that the delay, if any, was purely technical and inadvertent and that the application was filed well within the six months prior to expiry of provisional registration. 3. Without prejudice to Ground No. 2, the Ld. CIT(Exemptions) erred in holding that the application in Form 10AB was time- barred, ignoring that

SRI JHAMSINGH BALAJI VENKATESWARA SWAMY TEMPLE, HYDERABAD. vs. CIT(EXEMPTION), HYDERABAB

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1024/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

Section 12A(1)(ac)(iii), without appreciating that the delay, if any, was purely technical and inadvertent and that the application was filed well within the six months prior to expiry of provisional registration. 3. Without prejudice to Ground No. 2, the Ld. CIT(Exemptions) erred in holding that the application in Form 10AB was time- barred, ignoring that

SRI JHAMSINGH BALAJI VENKATESWARA SWAMY TEMPLE,HYDERABAD vs. CIT(EXEMPTION), HYDERABAD.

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1023/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

Section 12A(1)(ac)(iii), without appreciating that the delay, if any, was purely technical and inadvertent and that the application was filed well within the six months prior to expiry of provisional registration. 3. Without prejudice to Ground No. 2, the Ld. CIT(Exemptions) erred in holding that the application in Form 10AB was time- barred, ignoring that

SREE RAMAKRISHNA HIGH SCHOOL COMMITTEE,KADAPA vs. CIT (EXEMPTION), HYDERABAD

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1022/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

Section 12A(1)(ac)(iii), without appreciating that the delay, if any, was purely technical and inadvertent and that the application was filed well within the six months prior to expiry of provisional registration. 3. Without prejudice to Ground No. 2, the Ld. CIT(Exemptions) erred in holding that the application in Form 10AB was time- barred, ignoring that

SREE RAMAKRISHNA HIGH SCHOOL COMMITTEE,KADAPA vs. CIT(EXEMPTION), HYDERABAD.

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1021/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

Section 12A(1)(ac)(iii), without appreciating that the delay, if any, was purely technical and inadvertent and that the application was filed well within the six months prior to expiry of provisional registration. 3. Without prejudice to Ground No. 2, the Ld. CIT(Exemptions) erred in holding that the application in Form 10AB was time- barred, ignoring that

SRI VEERANJANEYA SWAMY NITHYA ANNADAANAM TRUST,KADAPA vs. CIT(EXEMPTION), HYDERABAD.

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1029/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

Section 12A(1)(ac)(iii), without appreciating that the delay, if any, was purely technical and inadvertent and that the application was filed well within the six months prior to expiry of provisional registration. 3. Without prejudice to Ground No. 2, the Ld. CIT(Exemptions) erred in holding that the application in Form 10AB was time- barred, ignoring that

SRI VEERANJANEYA SWAMY NITHYA ANNADAANAM TRUST,KADAPA vs. CIT (EXEMPTIONS), HYDERABAD.

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1030/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

Section 12A(1)(ac)(iii), without appreciating that the delay, if any, was purely technical and inadvertent and that the application was filed well within the six months prior to expiry of provisional registration. 3. Without prejudice to Ground No. 2, the Ld. CIT(Exemptions) erred in holding that the application in Form 10AB was time- barred, ignoring that

SREE SREE SREE VEERANJANEYA SWAMY VARI DEVASTHANAM GANDIKSHETRAM CHAKRAYAPE,KADAPA vs. CIT(EXEMPTION), HYDERABAD.

In the result, appeals filed by all the assessees are allowed for statistical purposes

ITA 1027/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

Section 12A(1)(ac)(iii), without appreciating that the delay, if any, was purely technical and inadvertent and that the application was filed well within the six months prior to expiry of provisional registration. 3. Without prejudice to Ground No. 2, the Ld. CIT(Exemptions) erred in holding that the application in Form 10AB was time- barred, ignoring that

SRI MALLIKARJUNA SWAMY DEVASTHANAM,KARIMNAGAR vs. CIT(EXEMPTION), BASHEERBAGH, HYDERABAD.

In the result, the appeal of the assessee in ITA

ITA 1083/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1082 & 1083/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2025-26) M/S. Sri Mallikarjuna Swamy Commissioner Of Income Tax Vs. Devasthanam, Karimnagar. (Exemption), Pan: Aamts0172M Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K.A. Sai Prasad, C.A. रधजस् व द्वधरध/Revenue By: Ms. U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 04/09/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: These Appeals Are Filed By M/S. Sri Mallikarjuna Swamy Devasthanam (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Exemptions), Hyderabad (“Ld. Cit(E)”), Dated 12.03.2025 & 17.03.2025 For The A.Y. 2025-26 Respectively. Since The Issues Involved In Both These Appeals Are Identical & Belong To The Same Assessee, One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

For Appellant: Shri K.A. Sai Prasad, C.AFor Respondent: Ms. U. Mini Chandran, CIT-DR
Section 12ASection 12A(1)(ac)

delay of 27 days in filing of both the appeals is condoned. The appeals are admitted for adjudication on merits. ITA No.1082/Hyd/2025: 5. The assessee has raised the following grounds of appeal : ITA Nos.1082 & 1083/Hyd/2025 4 6. The brief facts of the case are that, the assessee is a public religious institution, was granted provisional registration under section 12AB

SRI MALLIKARJUNA SWAMY DEVASTHANAM,KARIMNAGAR, TELANGANA vs. CIT (EXEMPTION), HYDERABAD.

In the result, the appeal of the assessee in ITA

ITA 1082/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1082 & 1083/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2025-26) M/S. Sri Mallikarjuna Swamy Commissioner Of Income Tax Vs. Devasthanam, Karimnagar. (Exemption), Pan: Aamts0172M Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K.A. Sai Prasad, C.A. रधजस् व द्वधरध/Revenue By: Ms. U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 04/09/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: These Appeals Are Filed By M/S. Sri Mallikarjuna Swamy Devasthanam (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Exemptions), Hyderabad (“Ld. Cit(E)”), Dated 12.03.2025 & 17.03.2025 For The A.Y. 2025-26 Respectively. Since The Issues Involved In Both These Appeals Are Identical & Belong To The Same Assessee, One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

For Appellant: Shri K.A. Sai Prasad, C.AFor Respondent: Ms. U. Mini Chandran, CIT-DR
Section 12ASection 12A(1)(ac)

delay of 27 days in filing of both the appeals is condoned. The appeals are admitted for adjudication on merits. ITA No.1082/Hyd/2025: 5. The assessee has raised the following grounds of appeal : ITA Nos.1082 & 1083/Hyd/2025 4 6. The brief facts of the case are that, the assessee is a public religious institution, was granted provisional registration under section 12AB

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

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

ITA 1384/HYD/2025[20216-17]Status: DisposedITAT Hyderabad12 Nov 2025

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

delay of 607 days in filing these 06 appeals is condoned. 7. In the appeals arising from the assessment order passed u/sec.147 r.w.s.144 r.w.s.144B of the Act the assessee has raised the common grounds. The grounds raised by the assessee for the assessment year 2015-2016 are as under : 1. “The Learned Appellate Authority erred in not appreciating that

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

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

ITA 1382/HYD/2025[2015-16]Status: DisposedITAT Hyderabad12 Nov 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

delay of 607 days in filing these 06 appeals is condoned. 7. In the appeals arising from the assessment order passed u/sec.147 r.w.s.144 r.w.s.144B of the Act the assessee has raised the common grounds. The grounds raised by the assessee for the assessment year 2015-2016 are as under : 1. “The Learned Appellate Authority erred in not appreciating that

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

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

ITA 1383/HYD/2025[2015-16]Status: DisposedITAT Hyderabad12 Nov 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

delay of 607 days in filing these 06 appeals is condoned. 7. In the appeals arising from the assessment order passed u/sec.147 r.w.s.144 r.w.s.144B of the Act the assessee has raised the common grounds. The grounds raised by the assessee for the assessment year 2015-2016 are as under : 1. “The Learned Appellate Authority erred in not appreciating that

UJJAINI MAHAKALI DEVATHANAM,SECUNDERBAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

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

ITA 1381/HYD/2025[2014-15]Status: DisposedITAT Hyderabad12 Nov 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

delay of 607 days in filing these 06 appeals is condoned. 7. In the appeals arising from the assessment order passed u/sec.147 r.w.s.144 r.w.s.144B of the Act the assessee has raised the common grounds. The grounds raised by the assessee for the assessment year 2015-2016 are as under : 1. “The Learned Appellate Authority erred in not appreciating that

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

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

ITA 1380/HYD/2025[2013-14]Status: DisposedITAT Hyderabad12 Nov 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

delay of 607 days in filing these 06 appeals is condoned. 7. In the appeals arising from the assessment order passed u/sec.147 r.w.s.144 r.w.s.144B of the Act the assessee has raised the common grounds. The grounds raised by the assessee for the assessment year 2015-2016 are as under : 1. “The Learned Appellate Authority erred in not appreciating that

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

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

ITA 1385/HYD/2025[2016-17]Status: DisposedITAT Hyderabad12 Nov 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

For Appellant: Sri KVSSN Kumar, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 147Section 15(1)Section 271BSection 6

delay of 607 days in filing these 06 appeals is condoned. 7. In the appeals arising from the assessment order passed u/sec.147 r.w.s.144 r.w.s.144B of the Act the assessee has raised the common grounds. The grounds raised by the assessee for the assessment year 2015-2016 are as under : 1. “The Learned Appellate Authority erred in not appreciating that

SRIMANTHI KANTHIMATHI KUMARASWAMI MUDALIAR KALYANAMANDAPAM TRUST,CHITTOOR vs. CIT (EXEMPTION), HYDERABAD

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

ITA 690/HYD/2025[2025-26]Status: HeardITAT Hyderabad16 Jul 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-President\nAND\nShri Manjunatha, G. Accountant Member\n\nआ.अपी.सं / ITA No.690/Hyd/2025\n(निर्धारण वर्ष/Assessment Year: 2025-26)\n\n| Srimanthi Kanthimathi\nKumaraswamy Mudaliar\nKalyanamandapam Trust,\nChittoor\nPAN:ABDTS060C\n(Appellant)\nVs.\nCIT (Exemptions)\nHyderabad\n(Respondent)\n\nनिर्धारिती द्वारा / Assessee by:\nराजस्व द्वारा / Revenue by::\nShri A Mahesh, CA\nShri Narender Kumar Naik,\nCIT(DR)\n\nसुनवाई की तारीख / Date of hearing: | 09/07/2025\nघोषणा की

Section 12A

condoning the `technical' delay\nand render justice.\n\nFor Srimanthi Kanthimathi Kumaraswami Mudaliar Kalyanamandpam Trust\nK.\nK.BALAKRISHNAN\nTRUSTEE\n\n3. The learned AR of the assessee has submitted that the\nassessee Trust was formed and commenced its activities in the\nyear 1978, however, the assessee applied for registration u/s 12A\nwhich was granted as provisional registration u/s 12A(1

AJAY KUMAR AGARWAL,ADILABAD vs. DCIT, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 600/HYD/2022[2019-20]Status: DisposedITAT Hyderabad17 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-2020 Ajay Kumar Agarwal, Vs. Deputy Commissioner Of Adilabad. Income Tax, Pan : Abfpa5795A. Central Circle – 1(3), Hyderabad. (Appellant) (Respondent) Assessee By: Shri Siddharth Mantri, Ca Revenue By: Shri K.P.R.R. Murthy. Date Of Hearing: 15.02.2023 Date Of Pronouncement: 17.02.2023

For Appellant: Shri Siddharth Mantri, CAFor Respondent: Shri K.P.R.R. Murthy
Section 132ASection 153ASection 69A

ab intio and must be annulled. 5.The Ld. CIT(A) has erred in passing an ex-parte order without providing reasonable opportunity of being heard to the appellant hence the same being against the principles of natural justice and law requires to be cancelled.” 2. The brief facts of the case are that the assessee is an individual who filed