CHETNA ORGANIC FARMERS ASSOCIATION,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

ac) of subsection (1) of section 12A of the Act, by bringing the mistake to the notice of the authorities, since the assessee holds the registration under section 12A of the Act. When the CBDT took cognizance of the matter and by way of circulars extended the due date for filing Form 10A, it cannot be said that the learned

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

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

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

UNICORPUS HEALTH FOUNDATION,SECUNDERABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble Accountnt Member आ.अपी.सं / Ita No.1292/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2022-23) Unicorpus Health Commissioner Of Income Tax Foundation Vs. (Exemptions) Secunderabad Hyderabad [Pan : Aabcu8838L] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

ac) of subsection (1) of section 12A of the Act, by bringing the mistake to the notice of the authorities, since the assessee holds the registration under section 12A of the Act. When the CBDT took cognizance of the matter and by way of circulars extended the due date for filing Form 10A, it cannot be said that the learned

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

Bench: Us:

Section 12A(1)(ac) for condoning the delay involved in the application filed by the assessee trust. 7. We have

SREE SHIRDI SAI RAM SAMSTHANAM,HYDERABAD vs. ITO, EXEMPTIONS, WARD-1(4), HYDERABAD

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

Bench: Shri Manjunatha. G. Hon’Bleshri K. Narasimha Chary, Hon’Ble

condone delay in filing the appeal and admit appeal for disposal. 2 ITA 1088/Hyd/2024 3. The brief facts of the case are that the assessee is registered under the Andhra Pradesh (Telangana areas) Public Societies Registration Act, 1350 on 3rd April 1997. The Society is registered u/s 12A of the Income Tax Act, 1961 on 28-01-2003 w.e.f

SRI MODH VISA GOWBHUJA SAJNA,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

Bench: Us (As Uploaded):

delay in filing of the application under Section 12A of the Act; nor made any request for condonation of the same. Thereafter, no further correspondence took place, and no order was passed by the CIT either accepting or rejecting the application. 10. The assessee society filed its return of income for the assessment year 2019–20, claiming exemption under Section

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.

section 12A(1)(ac) of the Act and submitted that earlier the CBDT used to extend the limitation for filing the application by issuing the circulars including the Circular No.7/2024, however, by considering the hardships faced by the Trusts/Institutions, an amendment is brought to the Act whereby the powers are vested with the Pr. CIT/CIT for condonation of the delay

SRI KURUMURTHY SWAMY DEVASTHANAM,MAHABUBNAGAR vs. CIT (EXEMPTION), HYDERABAD.

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

condone the delay of 19 days in filing the appeals in case of Sri Kurumurthy Swamy Devasthanam and Sri Maisamma Devatna Ammavari Devasthanam, Mahabubnagar. 7. The assessees have raised common grounds of appeal in all the 4 appeals. For the sake brevity, grounds raised by the assessee in ITA No.1043 and 1044/Hyd/2025 are reproduced hereunder: Page

SRI MAISAMMA DEVATNA AMMAVARI DEVASTHANAM,MAHABUBNAGAR vs. CIT(EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

condone the delay of 19 days in filing the appeals in case of Sri Kurumurthy Swamy Devasthanam and Sri Maisamma Devatna Ammavari Devasthanam, Mahabubnagar. 7. The assessees have raised common grounds of appeal in all the 4 appeals. For the sake brevity, grounds raised by the assessee in ITA No.1043 and 1044/Hyd/2025 are reproduced hereunder: Page

SRI MAISAMMA DEVATNA AMMAVARI DEVASTHANAM,MAHABUBNAGAR vs. CIT (EXEMPTION), HYDERABAD.

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

condone the delay of 19 days in filing the appeals in case of Sri Kurumurthy Swamy Devasthanam and Sri Maisamma Devatna Ammavari Devasthanam, Mahabubnagar. 7. The assessees have raised common grounds of appeal in all the 4 appeals. For the sake brevity, grounds raised by the assessee in ITA No.1043 and 1044/Hyd/2025 are reproduced hereunder: Page

SRI KURUMURTHY SWAMY DEVASTHANAM,MAHABUBNAGAR vs. CIT(EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

condone the delay of 19 days in filing the appeals in case of Sri Kurumurthy Swamy Devasthanam and Sri Maisamma Devatna Ammavari Devasthanam, Mahabubnagar. 7. The assessees have raised common grounds of appeal in all the 4 appeals. For the sake brevity, grounds raised by the assessee in ITA No.1043 and 1044/Hyd/2025 are reproduced hereunder: Page

YUG NIRMAN YOJANA GAYATRI PARIWAR TRUST,BERHAMPUR vs. CIT(EXEMPTION), HYDERABAD

Bench: Us:

Section 12A(1)(ac) for condoning the delay involved in the application filed by the assessee trust. 7. We have

SEVAGRAMAM CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

Bench: Us:

Section 12A(1)(ac) for condoning the delay involved in the application filed by the assessee trust. 7. We have

SEVAGRAMAM CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

Bench: Us:

Section 12A(1)(ac) for condoning the delay involved in the application filed by the assessee trust. 7. We have

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

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

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

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

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

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

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

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

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