PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

section 271(1)(c) of the Act. After receiving the penalty order, the assessee took steps to collect the order from the A.O and finally able to receive the assessment order on 8/5/2023 and filed an appeal before the Ld. CIT (A) on 16/05/2023. If we consider the above date, there is no delay in filing the appeal. However

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

13. However, it is significant to note that even within the two\ntimelines given, the proceeding for imposition of penalty ought to\nbe completed within a reasonable time. The latter part of section\n275(1)(c) of the Act, providing for a period of six months, is clearly\nindicative that the Income Tax Officers cannot be given a long\nhandle

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

In the result, three appeals i

13. However, it is significant to note that even within the two\ntimelines given, the proceeding for imposition of penalty ought to\nbe completed within a reasonable time. The latter part of section\n275(1)(c) of the Act, providing for a period of six months, is clearly\nindicative that the Income Tax Officers cannot be given a long\nhandle

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

13. However, it is significant to note that even within the two\ntimelines given, the proceeding for imposition of penalty ought to\nbe completed within a reasonable time. The latter part of section\n275(1)(c) of the Act, providing for a period of six months, is clearly\nindicative that the Income Tax Officers cannot be given a long\nhandle

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

13. However, it is significant to note that even within the two\ntimelines given, the proceeding for imposition of penalty ought to\nbe completed within a reasonable time. The latter part of section\n275(1)(c) of the Act, providing for a period of six months, is clearly\nindicative that the Income Tax Officers cannot be given a long\nhandle

SRIMAD VIRAT POTHULURI VEERABRAHMENDRA SWAMULAVARI MUTTAM,KADAPA vs. ITO, EXEMPTION WARD, TIRUPATI, TIRUPATI

In the result, the appeal of the assessee in ITA No

condonation of delay is rejected, and\nconsequently, the appeal filed by the assessee is dismissed as barred by\nlimitation.\n7. In the result, the appeal of the assessee in ITA No. 1164/Hyd/2025 is\ndismissed on account of limitation.\nITA No.2287/Hyd/2025:\n8. The brief facts of the case in the present appeal are that the assessee is\na religious trust, which

ACIT., EXEMPTIONS CIRCLE-1(1), HYDERABAD vs. PHARMACEUTICALS EXPORT PROMOTION COUNCIL OF INDIA, HYDERABAD

In the result, the appeal of Revenue is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2016-17 The Assistant Commissioner Vs. Pharmaceuticals Export Of Income Tax, Promotion Council Of India, Exemptions, Circle – 1(1), Hyderabad. Hyderabad. Pan : Aadcp4643C (Appellant) (Respondent) Assessee By: Shri Rv. Chalam, C.A. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 11.02.2025

condone the delay. In view of this difficulty, we are unable to accede to the prayer made on behalf of the assessee. We have also gone through the judgment of the Division Bench of this Court relied upon by the assessee. That was a case where the assessee was denied the benefit of Section

SRIMAD VIRAT POTTULURI VEERA BRAHMENDRA SWAMULA VARI MATTAM,CUDDAPAH vs. ITO., EXEMPTION WARD, TIRUPATHI

In the result, the appeal of the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1164/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Srimad Virat Pottuluri Veera Vs. Income Tax Officer Brahmendra Swamula Vari Exemption Ward, Mattam, Kadapa. Tirupati. Pan: Aagts2599Q (Appellant) (Respondent) आ.अपी.सं /Ita No.2287/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Srimad Virat Pottuluri Veera Vs. Income Tax Officer, Brahmendra Swamula Vari Exemption Ward, Chittoor, Mattam, Kadapa. Tirupati. Pan: Aagts2599Q (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Ravindra Chenji, Advocate (Through Hybrid Mode) राज" व "वारा/Revenue By:: Ms. Payal Gupta, Sr.Ar सुनवाई क" तार"ख/Date Of Hearing: 09/02/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: The Captioned Appeals Are Filed By Srimad Virat Pottuluri Veera Brahmendra Swamula Vari Mattam (“The Assessee”), Feeling Aggrieved By The

condonation of delay is rejected, and Page 5 of 12 ITA No.1164 & 2287/Hyd/2025 Srimad Virat Pottuluri Veera Brahmendra Swamula Vari Mattam consequently, the appeal filed by the assessee is dismissed as barred by limitation. 7. In the result, the appeal of the assessee in ITA No. 1164/Hyd/2025 is dismissed on account of limitation. ITA No.2287/Hyd/2025: 8. The brief facts

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

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

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

13,58,465/- under section 80IA at page 40 of the paper book. Assessee filed return of income for A.Y. 2012-13 on 28.03.2014 and claimed deduction of Rs.9,15,51,728/- under section 80IA of the Act at page 42 of the paper book. 27. Thereafter, in Form 10CCB was also filed along with the return of income

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

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

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

13,58,465/- under section 80IA at page 40 of the paper book. Assessee filed return of income for A.Y. 2012-13 on 28.03.2014 and claimed deduction of Rs.9,15,51,728/- under section 80IA of the Act at page 42 of the paper book. 27. Thereafter, in Form 10CCB was also filed along with the return of income

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

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

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

13,58,465/- under section 80IA at page 40 of the paper book. Assessee filed return of income for A.Y. 2012-13 on 28.03.2014 and claimed deduction of Rs.9,15,51,728/- under section 80IA of the Act at page 42 of the paper book. 27. Thereafter, in Form 10CCB was also filed along with the return of income

RR MARKETING,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

condone the delay involved in the filing of the present\nappeal.\nWe have heard the Learned Authorized Representatives of both\nparties, perused the orders of the lower authorities and the material\navailable on record, as well as considered the judicial pronouncements\nthat have been pressed into service by the Ld. AR to drive home his\ncontentions.\nShri A.V. Raghuram, Advocate

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

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

13,58,465/- out whichever is not applicable) 28 M/s. HES Infra Pvt. Ltd. 27.3. Thereafter, at page 63 for the A.Y. 2012-13 at Sl.Nos.26, 27 and 30, it was mentioned as under : 26 For claim of deduction under section 80-IA(4)(ii) and Yes No (iv)/80-IB(3), (4), (5), (7) and (11)/80-IC please indicate

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

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

13,58,465/- out whichever is not applicable) 28 M/s. HES Infra Pvt. Ltd. 27.3. Thereafter, at page 63 for the A.Y. 2012-13 at Sl.Nos.26, 27 and 30, it was mentioned as under : 26 For claim of deduction under section 80-IA(4)(ii) and Yes No (iv)/80-IB(3), (4), (5), (7) and (11)/80-IC please indicate

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

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

13,58,465/- out whichever is not applicable) 28 M/s. HES Infra Pvt. Ltd. 27.3. Thereafter, at page 63 for the A.Y. 2012-13 at Sl.Nos.26, 27 and 30, it was mentioned as under : 26 For claim of deduction under section 80-IA(4)(ii) and Yes No (iv)/80-IB(3), (4), (5), (7) and (11)/80-IC please indicate

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

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

13,58,465/- out whichever is not applicable) 28 M/s. HES Infra Pvt. Ltd. 27.3. Thereafter, at page 63 for the A.Y. 2012-13 at Sl.Nos.26, 27 and 30, it was mentioned as under : 26 For claim of deduction under section 80-IA(4)(ii) and Yes No (iv)/80-IB(3), (4), (5), (7) and (11)/80-IC please indicate

MYADAM KISHAN RAO CHARITABLE TRUST,HYDERABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Manjunatha G., Hon'Ble & Shri K.Narasimha Chary, Hon'Ble

delay in filing the appeal is condoned and proceed to hear the matter on merits. 3. Assessee has raised the following grounds: 1. The order of the Learned Commissioner of Income Tax (Exemptions), Hyderabad is not correct either in Law or on facts. 2. In the facts and circumstances of the case, the Learned Commissioner of Income Tax (Exemptions

DCIT, CIRCLE-2(2), HYDERABAD, HYDERABAD vs. HINDUPUR BIO-ENERGY PVT. LTD., HYD, HYDERABAD

In the result, the appeal of the assessee is dismissed, and the appeal of Revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 Hindupur Bio-Energy Vs. The Deputy Commissioner Private Limited, Of Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessment Year: 2011-12 The Deputy Commissioner Hindupur Bio-Energy Of Income Tax, Private Limited, Circle 2(2), Hyderabad. Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessee By: Shri M. Chandramouleswara Rao, C.A. Revenue By: Shri L.V. Bhaskara Reddy, Cit-Dr Date Of Hearing: 11.12.2023 Date Of Pronouncement: 21.12.2023

condonation of delay stating therein the reasons for belated filing of appeal. The relevant portion of the said application reads as under : “…… 8. Appeal of the assessee has been allowed and the penalty levied u/s 271(1)(c) cancelled. Therefore, the appellant did not consider it necessary to file an appeal. 9. However, department has filed appeal against the order