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

275(1)(c)\nand therefore, is deserved to be quashed.\n5. The Ld. CIT(A) failed to consider that the initiation and levy of\npenalty u/s 271D of the Act is not sustainable as the AO has not\nrecorded his satisfaction for initiation of penalty proceedings u/s\n271D of the Act in contravention to the provisions of section 269SS

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

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

275/- (Rs.13,600/- as per order under section\n154, dated 19/04/2022), the CIT(A) observed that as the assessee company\nhad not submitted any details for substantiating its claim that there was no short\ndeduction or short payment/collection of tax, therefore, the said claim being\ndevoid and bereft of any substance was liable to be rejected.\n10. Apropos the challenge

SRI SOMESHWARA LAXMI NARASIMHA SWAMY TEMPLE PALAKURTHY,WARANGAL vs. ITO., EXEMPTION WARD-1(4), HYDERABAD

In the result, all the four appeals of the assessee are allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1408/Hyd/2024 To 1410/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2015-16, 2016-17 & 2018-19) Sri Someshwara Laxmi Vs. Income Tax Officer, Narasimha Swamy Temple Exemption Palakurthy Ward-1(4) Pan : Aagas8382Q Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.141/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2024-25) Sri Someshwara Laxmi Vs. Commissioner Of Narasimha Swamy Temple Income Tax Palakurthy (Exemptions) Pan : Aagas8382Q Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K.A.Sai Prasad, Ar रधजस् व द्वधरध/Revenue By: Dr.Sachin Kumar, Dr सुिवधई की तधरीख/Date Of Hearing: 19/08/2025 घोर्णध की तधरीख/ 22/08/2025 Date Of Pronouncement: आदेश / Order Per Bench : These Four Appeals Filed By The Assessee Are Directed Against Three Separate Orders Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”], National Faceless Appeal Centre, Delhi, All Dated 08.10.2024 For The A.Y.2015-16, 2016-17 & 2018-19 Respectively & Order Dated 26.02.2024 Of Commissioner Of Income Tax (Exemptions) [“Ld.Cit(E)”], Whereby The Application Of The Assessee For Registration U/S 12Ab Of The Income Tax Act, 1961 (“The Act”) Was Rejected.

2. The assessee has raised common grounds in the appeals arising from the orders of the Ld.CIT(A) for the A.Y.2015-16, 2016-17 and 2018-19. The grounds raised for the A.Y.2015-16 are reproduced as under : 3. The Ld.AR of the assessee has submitted that the Ld.CIT(A) has dismissed all the three appeals of the assessee as not maintainable

SRI SOMESHWARA LAXMI NARASIMHA SWAMY TEMPLE PALAKURTHY,WARANGAL vs. CIT (EXEMPTIONS), HYDERABAD

In the result, all the four appeals of the assessee are allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1408/Hyd/2024 To 1410/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2015-16, 2016-17 & 2018-19) Sri Someshwara Laxmi Vs. Income Tax Officer, Narasimha Swamy Temple Exemption Palakurthy Ward-1(4) Pan : Aagas8382Q Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.141/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2024-25) Sri Someshwara Laxmi Vs. Commissioner Of Narasimha Swamy Temple Income Tax Palakurthy (Exemptions) Pan : Aagas8382Q Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K.A.Sai Prasad, Ar रधजस् व द्वधरध/Revenue By: Dr.Sachin Kumar, Dr सुिवधई की तधरीख/Date Of Hearing: 19/08/2025 घोर्णध की तधरीख/ 22/08/2025 Date Of Pronouncement: आदेश / Order Per Bench : These Four Appeals Filed By The Assessee Are Directed Against Three Separate Orders Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”], National Faceless Appeal Centre, Delhi, All Dated 08.10.2024 For The A.Y.2015-16, 2016-17 & 2018-19 Respectively & Order Dated 26.02.2024 Of Commissioner Of Income Tax (Exemptions) [“Ld.Cit(E)”], Whereby The Application Of The Assessee For Registration U/S 12Ab Of The Income Tax Act, 1961 (“The Act”) Was Rejected.

2. The assessee has raised common grounds in the appeals arising from the orders of the Ld.CIT(A) for the A.Y.2015-16, 2016-17 and 2018-19. The grounds raised for the A.Y.2015-16 are reproduced as under : 3. The Ld.AR of the assessee has submitted that the Ld.CIT(A) has dismissed all the three appeals of the assessee as not maintainable

SRI SOMESHWARA LAXMI NARASIMHA SWAMY TEMPLE PALAKURTHY,WARANGAL vs. ITO., EXEMPTION, WARD-1(4), HYDERABAD

In the result, all the four appeals of the assessee are allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1408/Hyd/2024 To 1410/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2015-16, 2016-17 & 2018-19) Sri Someshwara Laxmi Vs. Income Tax Officer, Narasimha Swamy Temple Exemption Palakurthy Ward-1(4) Pan : Aagas8382Q Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.141/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2024-25) Sri Someshwara Laxmi Vs. Commissioner Of Narasimha Swamy Temple Income Tax Palakurthy (Exemptions) Pan : Aagas8382Q Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K.A.Sai Prasad, Ar रधजस् व द्वधरध/Revenue By: Dr.Sachin Kumar, Dr सुिवधई की तधरीख/Date Of Hearing: 19/08/2025 घोर्णध की तधरीख/ 22/08/2025 Date Of Pronouncement: आदेश / Order Per Bench : These Four Appeals Filed By The Assessee Are Directed Against Three Separate Orders Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”], National Faceless Appeal Centre, Delhi, All Dated 08.10.2024 For The A.Y.2015-16, 2016-17 & 2018-19 Respectively & Order Dated 26.02.2024 Of Commissioner Of Income Tax (Exemptions) [“Ld.Cit(E)”], Whereby The Application Of The Assessee For Registration U/S 12Ab Of The Income Tax Act, 1961 (“The Act”) Was Rejected.

2. The assessee has raised common grounds in the appeals arising from the orders of the Ld.CIT(A) for the A.Y.2015-16, 2016-17 and 2018-19. The grounds raised for the A.Y.2015-16 are reproduced as under : 3. The Ld.AR of the assessee has submitted that the Ld.CIT(A) has dismissed all the three appeals of the assessee as not maintainable

SRI SOMESHWARA LAXMI NARASIMHA SWAMY TEMPLE PALAKURTHY,WARANGAL vs. ITO., EXEMPTION, WARD-1(4), HYDERABAD

In the result, all the four appeals of the assessee are allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1408/Hyd/2024 To 1410/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2015-16, 2016-17 & 2018-19) Sri Someshwara Laxmi Vs. Income Tax Officer, Narasimha Swamy Temple Exemption Palakurthy Ward-1(4) Pan : Aagas8382Q Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.141/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2024-25) Sri Someshwara Laxmi Vs. Commissioner Of Narasimha Swamy Temple Income Tax Palakurthy (Exemptions) Pan : Aagas8382Q Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K.A.Sai Prasad, Ar रधजस् व द्वधरध/Revenue By: Dr.Sachin Kumar, Dr सुिवधई की तधरीख/Date Of Hearing: 19/08/2025 घोर्णध की तधरीख/ 22/08/2025 Date Of Pronouncement: आदेश / Order Per Bench : These Four Appeals Filed By The Assessee Are Directed Against Three Separate Orders Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”], National Faceless Appeal Centre, Delhi, All Dated 08.10.2024 For The A.Y.2015-16, 2016-17 & 2018-19 Respectively & Order Dated 26.02.2024 Of Commissioner Of Income Tax (Exemptions) [“Ld.Cit(E)”], Whereby The Application Of The Assessee For Registration U/S 12Ab Of The Income Tax Act, 1961 (“The Act”) Was Rejected.

2. The assessee has raised common grounds in the appeals arising from the orders of the Ld.CIT(A) for the A.Y.2015-16, 2016-17 and 2018-19. The grounds raised for the A.Y.2015-16 are reproduced as under : 3. The Ld.AR of the assessee has submitted that the Ld.CIT(A) has dismissed all the three appeals of the assessee as not maintainable

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

275/- (Rs.13,600/- as per order under section 154, dated 19/04/2022), the CIT(A) observed that as the assessee company had not submitted any details for substantiating its claim that there was no short deduction or short payment/collection of tax, therefore, the said claim being devoid and bereft of any substance was liable to be rejected. 10. Apropos the challenge

SRI SOMESHWARA LAXMI NARASIMHA SWAMY TEMPLE PALAKURTHY,WARANGAL vs. ITO., WARD-3, WARANGAL.

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.326/Hyd/2025 Assessment Year 2017-2018 Sri Someshwara Laxmi Narasimha Swamy Temple, The Income Tax Officer, Vs. Ward-3, Palakurthy, Warangal – 506001 Warangal – 506 252. Telangana. Pan Aagas8382Q (Appellant) (Respondent) निर्धारिती द्वधिध/Assessee By : Ca Ka Sai Prasad िधजस् व द्वधिध/Revenue By : Dr. Sachin Kumar, Sr. Ar सुिवधई की तधिीख/Date Of Hearing: 29.01.2026 घोषणध की तधिीख/Pronouncement: 06.02.2026 आदेश/Order Per Vijay Pal Rao: This Appeal By The Assessee Is Directed Against The Order Dated 27.02.2024 Of The Learned Cit(A)-National Faceless Appeal Centre [In Short “Nfac], Delhi, For The Assessment Year 2017-2018. 2

2. There is a delay of 301 days in filing the present appeal. The assessee has filed petition for condonation of delay which is supported by the affidavit of the Executive Officer. The learned Authorised Representative of the Assessee has submitted that the appeal before the learned CIT(A) was filed through the Chartered Accountant who mentioned the email address

MOHAN REDDY GADDAM,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

2\nITA Nos. 1063 to 1066/Hyd/2025\nGaddam Mohan Reddy & Ashwitha Reddy Baddam\nORDER\nPER MANJUNATHA G., A.M :\nITA No.1066/Hyd/2025, A.Y.2015-16\nThe captioned appeal filed by the assessee is directed\nagainst the order of the learned Commissioner of Income Tax\n(Appeals)-Addl./JCIT(A)-3, Bengaluru [in short “Ld.CIT(A)"], dated\n26.12.2024, pertaining to the assessment year

GADDAM MOHAN REDDY,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

2\nITA Nos. 1063 to 1066/Hyd/2025\nGaddam Mohan Reddy & Ashwitha Reddy Baddam\nORDER\nPER MANJUNATHA G., A.M :\nITA No.1066/Hyd/2025, A.Y.2015-16\nThe captioned appeal filed by the assessee is directed\nagainst the order of the learned Commissioner of Income Tax\n(Appeals)-Addl./JCIT(A)-3, Bengaluru [in short “Ld.CIT(A)"], dated\n26.12.2024, pertaining to the assessment year

GADDAM MOHAN REDDY,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

condonation\nof delay, so that substantial justice is not defeated on technical\ngrounds. Similar view has been taken by the Hon'ble Karnataka\nHigh Court in CIT & Anr. Vs. ISRO Satellite Centre [2013] 263\nCTR (Kar) 549 and by the Hon'ble Jurisdictional ITAT in Srimaan\nIndustries Private Limited Vs. ITO [2022] 217 TTJ (Hyd) 120.\nRespectfully following the aforesaid

ASHWITHA REDDY BADDAM,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result, the appeals filed by the assessee are allowed\nfor the A

2\nITA Nos. 1063 to 1066/Hyd/2025\nGaddam Mohan Reddy & Ashwitha Reddy Baddam\nORDER\nPER MANJUNATHA G., A.M :\nITA No.1066/Hyd/2025, A.Y.2015-16\nThe captioned appeal filed by the assessee is directed\nagainst the order of the learned Commissioner of Income Tax\n(Appeals)-Addl./JCIT(A)-3, Bengaluru [in short “Ld.CIT(A)"], dated\n26.12.2024, pertaining to the assessment year

MOHAMMAD HABEEB UDDIN,HYDERABAD vs. INCOME TAX OFFICER, WARD-7(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.08/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Mohammad Habeeb Uddin, Vs. Income Tax Officer, 11-2-323-Cross Bazaar, Ward-7(1), Ghat, Hyderabad, Hyderabad. Telangana – 500004. Pan: Aaqph8462F (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Rajesh Vaishnav, Ca राज" व "ारा/Revenue By: Sri Posu Babu Alli, Sr. Ar सुनवाई की तारीख/Date Of 20/08/2025 Hearing: घोषणा की तारीख/Date Of 08/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Cit(Appeals), Nfac, Dated 30.12.2019 For The Assessment Year 2017-18. The Assessee Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

Section 115BBE of the Act without considering the legal arguments and factual evidence submitted by the Assessee. 4. The Hon'ble CIT(A) has erred in upholding the order passed Ld. by AO initiating penalty u/s 271AAC and imputing interest u/s 234A, 234B and 234C of the Act. 5. Without prejudice to the above, it is humbly prayed that

ITO, WARD-1(1), HYDERABAD vs. ARKA PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.58/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2015-16) Income Tax Officer Vs. Arka Properties (P) Ltd Ward 1 (1) Hyderabad Hyderabad Pan:Aafca7411H (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Advocate H Srinivasulu, सुनवाई की तारीख/Date Of Hearing: 27/03/2025 घोषणा की तारीख/Pronouncement: 17/04/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Revenue Is Directed Against The Order Dated, 23/11/2023 Of The Learned Cit (A)-Nfac Delhi, For The A.Y. 2015-16. 2. There Is A Delay Of 1 Day By The Revenue In Filing The Appeal Before The Tribunal & The Revenue Has Filed An Affidavit Explaining The Cause Of Delay. We Have Heard The Learned Dr As Well As The Learned Ar On The Condonation Of Delay. The Learned Ar Has Not Objected For Condonation Of Delay Of One Day In Filing

delay of one day in filing the present appeal is condoned. 3. The revenue has raised the following grounds of appeal: 4. The learned DR has submitted that the assessee sold the agricultural land situated at Village Kapashera, Delhi for a consideration of Rs.61.25 crores but, did not offer the capital gain Page 2

DCIT, CIRCLE-3(2), HYDERABAD, HYDERABAD vs. SPANDANA SPHOORTHY FINANCIAL LTD., HYD, HYDERABAD

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasao Sahuassessment Year: 2011-12 Spandana Sphoorty Vs Dy. Commissioner Of Financials Ltd., Income Tax, Circle-3(2), Hyderabao. Hyderabao. Pan – Aaics 6213N (Appellant) (Respondent) Assessment Year: 2011-12 Dy. Commissioner Of Vs Spandana Sphoorty Income Tax, Circle-3(2), Financials Ltd., Hyderabad. Hyderabad. Pan – Aaics 6213N (Appellant) (Respondent) Assessee By: Shri G.V.N. Hari Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 10/08/2021 Date Of Pronouncement: 04/10/2021 O R D E R Per L.P. Sahu, A.M.:

delay 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. 3. Briefly the facts of the case are that the assessee, M/s Spandana spoorty Financial Services Ltd. is a company engaged in the business of 'Micro-finance'. The assessee company filed its return

SPANDANA SPHOORTY FINANCIAL LTD., HYD,HYDERABAD vs. DCIT, CIRCLE-3(2), HYD, HYDERABAD

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasao Sahuassessment Year: 2011-12 Spandana Sphoorty Vs Dy. Commissioner Of Financials Ltd., Income Tax, Circle-3(2), Hyderabao. Hyderabao. Pan – Aaics 6213N (Appellant) (Respondent) Assessment Year: 2011-12 Dy. Commissioner Of Vs Spandana Sphoorty Income Tax, Circle-3(2), Financials Ltd., Hyderabad. Hyderabad. Pan – Aaics 6213N (Appellant) (Respondent) Assessee By: Shri G.V.N. Hari Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 10/08/2021 Date Of Pronouncement: 04/10/2021 O R D E R Per L.P. Sahu, A.M.:

delay 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. 3. Briefly the facts of the case are that the assessee, M/s Spandana spoorty Financial Services Ltd. is a company engaged in the business of 'Micro-finance'. The assessee company filed its return

PUJALA MAHESH BABU,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

delay in filing of these appeals by the assessee are condoned and the appeals are admitted for adjudication. ITA No.132/Hyd/2018-A.Y 2012-13 (By Assessee) 3. Fact of the case, in brief, are that the assessee is an individual and derives income as an agent of real estate activities. He filed his original return of income on 20.06.2012 declaring total income