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

condone delay\nin filing Form 10B.\n11. Without prejudice to other grounds, the Ld. CIT(A) erred in not\nappreciating that the entire amount of Rs 20,97,19,672/-has been\nduly expended towards the objects of the trust on Revenue account\nwhich is clearly evident from the Return of Income filed.\n12.1. Without prejudice to other grounds

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

delay in filing Form 10B, particularly due to the COVID-19 pandemic, warranted condonation and directed the Assessing Officer to reconsider the exemption claim. Regarding the penalty under Section 271D, the Tribunal found it unsustainable due to the absence of a recorded satisfaction by the Assessing Officer and the initiation of penalty proceedings after the period of limitation.", "result": "Allowed

SYNDICATE RETIRED EMPLOYEES AND OTHER MUTUALLY AIDED COOP CREDIT SOCIETY LTD,KURNOOL vs. INCOME TAX OFFICER, WARD-1, KURNOOL

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

delay of 3 days in filing of this appeal is condoned and the appeal is admitted for adjudication. 3. The brief facts of the cases are that the assessee is a society involved in the business of banking / providing credit facility to its members and others. The case of the assessee was selected for complete scrutiny for CASS

SYNDICATE RETIRED EMPLOYEES AND OTHER MUTUALLY AIDED COOP CREDIT SOCIETY LTD,KURNOOL vs. INCOME TAX OFFICER, WARD-1, KURNOOL

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

delay of 3 days in filing of this appeal is condoned and the appeal is admitted for adjudication. 3. The brief facts of the cases are that the assessee is a society involved in the business of banking / providing credit facility to its members and others. The case of the assessee was selected for complete scrutiny for CASS

VENKATA RAMANA MURTHY BOLLAPRAGADA,HYDERABAD vs. ITO, WARD-13(1), HYDERABAD

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1961/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Venkata Ramana Murthy Vs. Income Tax Officer, Bollapragada, Ward-13(1), Hyderabad. Hyderabad. Pan: Abmpb7770R (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri H. Srinivasulu, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 24/02/2026 घोषणा की तारीख/Date Of 26/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 27/10/2025, Which In Turn Arises From The Order Passed By The Additional/Joint Commissioner Of Income Tax, Range-13, Hyderabad Under Section 271D Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 30/06/2022 For The Assessment Year

condone the delay of meagre 2 days, in filing the appeal before him without considering the reasons given by the appellant. 2. On the facts and in the circumstances of the case and in law, the Ld. JCIT and Ld. CIT(A) erred in not considering the responses and documents filed by the appellant before them, thereby violating the principles

TARAKARAMA EDUCATIONAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

delay stands condoned. All these cases are now taken up for hearing on merits. 3. Both the learned representatives inform us at the outset that all these assesses’ appeals challenge correctness of the Pr.CIT’s order withdrawing their respective Section 10(23C)(vi) approvals. And that we ought to take up ITA No.320/Hyd/2020 in the case of Karshak Vidya Parishad

CHURCH EDUCATINAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

delay stands condoned. All these cases are now taken up for hearing on merits. 3. Both the learned representatives inform us at the outset that all these assesses’ appeals challenge correctness of the Pr.CIT’s order withdrawing their respective Section 10(23C)(vi) approvals. And that we ought to take up ITA No.320/Hyd/2020 in the case of Karshak Vidya Parishad

KARSHAK VIDYA PARISHAD ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

delay stands condoned. All these cases are now taken up for hearing on merits. 3. Both the learned representatives inform us at the outset that all these assesses’ appeals challenge correctness of the Pr.CIT’s order withdrawing their respective Section 10(23C)(vi) approvals. And that we ought to take up ITA No.320/Hyd/2020 in the case of Karshak Vidya Parishad

AURORA EDUCATIONAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

delay stands condoned. All these cases are now taken up for hearing on merits. 3. Both the learned representatives inform us at the outset that all these assesses’ appeals challenge correctness of the Pr.CIT’s order withdrawing their respective Section 10(23C)(vi) approvals. And that we ought to take up ITA No.320/Hyd/2020 in the case of Karshak Vidya Parishad