INCOME TAX OFFICER (INTERNATIONAL TAXATION), NELLORE vs. BADRI MANJULA , NELLORE

In the result, the appeal filed by the revenue is allowed and the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2009-10 Badri Hari Babu Vs. Ito(International 15/342, Subedarpet Taxation) Andra Pradesh Nellore Nellore-524 001

delay in filing of this appeal by the assessee is condoned and the appeal is admitted for adjudication. ITA NO.780/HYD/2020 for AY 2009-10 ( by Revenue) ITA NO.126/HYD/2021 for AY 2009-10 (by Assessee) 3. Facts of the case, in brief, are that during the course of proceedings u/s. 201(1)/201(1A) of the I.T.Act, the AO observed that

BADRI HARI BABU,NELLORE vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), HYDERABAD

In the result, the appeal filed by the revenue is allowed and the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2009-10 Badri Hari Babu Vs. Ito(International 15/342, Subedarpet Taxation) Andra Pradesh Nellore Nellore-524 001

delay in filing of this appeal by the assessee is condoned and the appeal is admitted for adjudication. ITA NO.780/HYD/2020 for AY 2009-10 ( by Revenue) ITA NO.126/HYD/2021 for AY 2009-10 (by Assessee) 3. Facts of the case, in brief, are that during the course of proceedings u/s. 201(1)/201(1A) of the I.T.Act, the AO observed that

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE 3(4), HYDERABAD

1) of section 201 then the interest under\nclause (i) of section 201(1A) shall be payable from the date on which such tax\nwas deductible to the date of furnishing of return of income by such payee\n(deductee). However, the CIT(A) observed that a deductor for not to be\nconsidered as an assessee-in-default have

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(4), HYDERABAD

Accordingly, the appeal filed by the assessee company, being devoid and bereft of any substance, is dismissed

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1236 & 1237/Hyd/2025 ("नधा"रण वष"/Assessment Year:2021-22 & 2022-23) Vivimed Labs Limited, Vs. Dcit, Hyderabad. Central Circle-3(4), Pan: Aaacv6060A Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "वारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई क" तार"ख/Date Of 05/01/2026 Hearing: घोषणा क" तार"ख/Date Of 21/01/2026 Pronouncement: आदेश / Order

1) of section 201 then the interest under clause (i) of section 201(1A) shall be payable from the date on which such tax was deductible to the date of furnishing of return of income by such payee (deductee). However, the CIT(A) observed that a deductor for not to be considered as an assessee-in-default have to cumulatively

KUMUD BAJAJ,HYDERABAD vs. ITO, WARD-1, KHAMMAM

In the result, appeal filed by the assessee is dismissed

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.782/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Kumud Bajaj, Vs. Income Tax Officer, Hyderabad. Ward-1, Pan: Acepb3914A Khammam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Smt. S. Sandhya, Advocate राज" व "वारा/Revenue By: Shri K. Vamsi Krishna, Sr. Ar

delay therein may be condoned only subject to the satisfaction that the appellant had sufficient cause for not presenting it within that period, as evident from the plain language of section 249 extracted as under: “249(2) the appeal shall be presented within thirty days of the following date, that is to say, — (a) Where the appeal is under section

KREATIVE HOSTS ATRIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: S/Shri A .Mohan Alankamony & Chandra Mohan Gargassessment Year : 2013-14 M/S. Kreative Hosts Atria Pvt Vs. Dcit, Circle-2(1), Ltd., C/O. P. Murali & Co., C,A, Hyderabad 6-3-655/2/3, Simajiguda, Hyderabad Pan/Gir No.Aadck 2362 B (Appellant) .. ( Respondent) Assessee By : Shri P.Murali Mohan Rao , Ar Revenue By : Shri T.Sunil Goutham (Dr) Date Of Hearing : 11/10/ 2021 Date Of Pronouncement : 06/01/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-2, Hyderabad Dated 28.5.2018 For The Assessment Year 2013-14 .

delay of 798 days is condoned and the appeal is admitted for adjudication. 7. Facts of the case are that the assessee company is running a hotel in the name of one Continental. During the course of assessment proceedings, the Assessing Officer noticed that the assessee has paid an amount of Rs.2,96,988/- towards interest to M/s. Deewan Housing

GLOBAL UNIVERSITY FOUNDATION,HYDERABAD vs. ITO., EXEMPTION WARD-1(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 240/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2021-22) Global University Foundation Vs. Income Tax Officer Hyderabad (Exemption) Ward-1 Pan:Aaicg0020F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Suvibha Nolka राज" व "ारा/Revenue By:: Shri Sankar Pandi, P, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 11/09/2025 घोषणा की तारीख/Pronouncement: 26/09/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Order Dated 14/07/2023 Of The Learned Cit (A)-Nfac Delhi, For The A.Y.2021-22. 2. There Is A Delay Of 506 Days In Filing The Present Appeal. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Supported By An Affidavit Of The Director Of The Assessee Foundation. The Learned Counsel For The Assessee Has Submitted That The Assessee Was Not Served With The Impugned Order Dated 14/07/2023 Passed By The Learned Cit (A) & Therefore, Due To The Non-Communication Of The Impugned Order, The Assessee

1) of the Act on 25/11/2022. Once the report was available with the CPC at the time of processing the return and passing the order, then the minor delay due to the Covid pandemic in filing the report cannot be a ground for denial of the benefit of section 11 and 12 of the Act. The Hon'ble jurisdictional High

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD vs. MADHAVA HYTECH ENGINEERS PRIVATE LIMITED, HYDERABAD

In the result, the C.O. filed by the assessee is allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

delay in filing this CO is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Case is now taken up for adjudication on merits. 8. The assessee has raised the following cross objections in its CO: “1) The learned Commissioner of Income Tax (Appeals) ought to have considered the fact that the respondent

THALLA SRISAILAM GOUD,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 9(1), HYDERABAD

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

201 (Mad) PSK,J & NTR,J wp_18098_2022&batch 07.04.2010, which is clearly beyond the period of six years from the end of the relevant assessment year, are clearly barred by limitation and as such, cannot be sustained." Thus, it is apparent from the aforesaid decisions that the issuance of notice under section 149 is complete only when

DESU ENTERPRISES,ONGOLE vs. ITO., WARD-1, ONGOLE

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

201 (Mad) PSK,J & NTR,J\nwp_18098_2022&batch 07.04.2010, which is clearly beyond the period of six years\nfrom the end of the relevant assessment year, are clearly barred by limitation and as\nsuch, cannot be sustained.\"\nThus, it is apparent from the aforesaid decisions that the issuance of notice\nunder section 149 is complete only when

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

ACIT,CIRCLE-13(1), HYDERABAD vs. M/S SURESH PRODUCTIONS PVT. LTD.,, HYDERABAD

Accordingly, the ground of the revenue is allowed

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

delay of 183 days in filing of the CO is condoned and the appeal is admitted for adjudication. 3. The grounds raised by the Revenue reads as under : “1. The CIT(A) order is erroneous, considering the facts and circumstances of the case. 2. The CIT(A) erred in allowing deduction U/s..80-IA, to the tune of Rs.13.49 lakhs

ICONCEPT SOFTWARE SERVICES PRIVATE LIMITED ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,TDS,CIRCLE-1(1), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddya.Y. 2017-18 Iconcept Software Services Vs. Acit, Private Limited, Tds, Circle-1(1), Hyderabad. Hyderabad. Pan: Aabci 3086 J (Appellant) (Respondent) Assessee By Sri S. Rama Rao Revenue By Sri T. Sunil Goutam, Sr. Ar Date Of Hearing: 18/01/2022 Date Of Pronouncement: 22/02/2022 Order

201(1) should have been held in favour of the appellant. 9. The Ld. CIT(A) erred in accepting the view taken by the Assessing Officer that the deduction of tax at source has to be made U/s. 192 of the Act without considering the fact that the deduction is either to be made U/s 194H or U/s. 194J which

VIVIN LABORATORIES PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(3), HYDERABAD

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

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraa.Y. 2013-14 M/S. Vivin Laboratories Vs. Income Tax Officer, Private Limited, Ward-17(3), Hyderabad – 500 033. Hyderabad. Pan: Aaacf 8021 F (Appellant) (Respondent) Assessee By: Shri K.C. Devdas Revenue By: Shri Rohit Mujumdar, Dr Date Of Hearing: 08/03/2021 Date Of Pronouncement: 06/05/2021 Order

201 of the Act r.w second proviso to section 40(a)(ia) of the Act. Therefore, erred in confirming the disallowance for the subject A.Y. and directing the A.O. to verify the payment of TDS and allow the same in the year of actual payment. Any other ground(s) that may be urged at the time of hearing

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)., HYDERABAD vs. KSK ENERGY COMPANY PRIVATE LIMITED, HYDERABAD

In the result, all the appeals of revenue are allowed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

delay in filing these appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits. 3. As the grounds are common in all these appeals, but the financial results are different in all the above assessment years . For the sake and brevity

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)., HYDERABAD vs. KSK ENERGY COMPANY PRIVATE LIMITED, HYDERABAD

In the result, all the appeals of revenue are allowed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

delay in filing these appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits. 3. As the grounds are common in all these appeals, but the financial results are different in all the above assessment years . For the sake and brevity

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)., HYDERABAD vs. KSK ENERGY COMPANY PRIVATE LIMITED., HYDERABAD

In the result, all the appeals of revenue are allowed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

delay in filing these appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits. 3. As the grounds are common in all these appeals, but the financial results are different in all the above assessment years . For the sake and brevity

DCIT, CIRCLE-2(1), HYDERABAD, HYDERABAD vs. KSK ENERGY COMPANY PRIVATE LIMITED, HYDERABAD, HYDERABAD

In the result, all the appeals of revenue are allowed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

delay in filing these appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits. 3. As the grounds are common in all these appeals, but the financial results are different in all the above assessment years . For the sake and brevity