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

NARESH KUMAR,HYDERABAD vs. ITO., WARD-8(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

delay of 10 days in filing of this appeal is condoned and the appeal is admitted for adjudication. 3. The assessee has raised the following grounds of appeal : ITA No.547/Hyd/2025 3 4. The brief facts of the case are that, the assessee is an individual who had not filed any return of income under section 139(1) of the Income

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

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

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 the assessment order was passed beyond the period of 1 limitation

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

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

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 the assessment order was passed beyond the period of 1 limitation

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

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

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 the assessment order was passed beyond the period of 1 limitation

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

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

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 the assessment order was passed beyond the period of 1 limitation

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

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

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 the assessment order was passed beyond the period of 1 limitation

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

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

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 the assessment order was passed beyond the period of 1 limitation

PALABATHUNI CHANDRA RAVI,RAMASAMUDRAM vs. ITO, WARD-1,, MADANAPALLE

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

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year:2017-18 Shri Palabathuni Chandra Vs. Income Tax Officer Ravi, Ramasamudram Ward-1 Pan:Atepr8548M Madanapalle (Appellant) (Respondent) Assessee By: Shri K.A. Sai Prasad, Ca Revenue By: Shri Kprr Murthy, Cit(Dr) Date Of Hearing: 26/04/2023 Date Of Pronouncement: 28/04/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.6.2022 Of The Learned Cit (A)-Nfac, Delhi Relating To A.Y.2017-18. 2. Levy Of Penalty Of Rs.1,50,000/- Made By The Assessing Officer U/S 271B Of The Act & Confirmed By The Learned Cit (A)-Nfac Is The Only Issue Raised By The Assessee In The Ground Of Appeal.

delay in filing of the appeal is hereby condoned and the appeal is admitted for adjudication. 4. Facts of the case, in brief, are that the assessee is an individual and filed his return of income electronically on 21.1.2018 declaring total income at Rs.6,21,210/-. During the course of assessment proceedings, it was noticed by the Assessing Officer that