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

37 taxmann.com 137 (Mumbai - Trib.) dismissed the appeal filed by the assessee without condoning the delay in filing the appeal. 6. Further, the Ld. CIT (A) had also decided the issue involved on merit and after considering the relevant facts rejected the explanation of the assessee that the impugned property sold by the assessee and other co-owners

BRAMHANI INDUSTRIES LIMITED, JAMMALAMADUGU,KADAPA vs. DCIT, CIRCLE-1(3), HYDERABAD, HYDERABAD

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

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

condoning the delay and that it was also in error in holding that the additional bonus of three per cent could not be claimed as expenditure under section 37

DCIT, CIRCLE-1(2), HYDERABAD, HYDERABAD vs. BRAMHANI INDUSTRIES LIMITED, JAMMALAMADUGU, YSR DIST., YSR DIST.

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

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

condoning the delay and that it was also in error in holding that the additional bonus of three per cent could not be claimed as expenditure under section 37

MAHATHI ENGINEERING INDUSTRIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, the appeal filed by the assessee is dismissed

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 263 of 2 Mahati Engineering Industries Private Limited Income Tax Act, 1961 (for short “the Act”) and pertains to the assessment year 2018-19. The grounds raised by the assessee read as under : “1. The order of the learned Commissioner of Income Tax (Appeals) is against the law, weight of evidence and probabilities of case. 2. The learned Principal

KAKINADA INFRASTRUCTURE HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

sections": [ "270A", "37(1)", "253(5)", "276C(1)", "277", "12AA", "251(1)(a)", "31(3)(a)", "84", "254" ], "issues": "Whether the delay of 506 days in filing the appeal is liable to be condoned

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

condonation of delay\nbefore the Pr. CIT. Further, it is also held as a settled\nproposition of law that even if the benefit of secs.11 and 12\nof the Act is denied, the gross receipt of the assessee cannot\nbe assessed to tax without allowing the expenditure incurred\nby the assessee towards charitable purpose. In other words,\nin case

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

In the result, three appeals i

condonation of delay\nbefore the Pr. CIT. Further, it is also held as a settled\nproposition of law that even if the benefit of secs.11 and 12\nof the Act is denied, the gross receipt of the assessee cannot\nbe assessed to tax without allowing the expenditure incurred\nby the assessee towards charitable purpose. In other words,\nin case

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

condonation of delay\nbefore the Pr. CIT. Further, it is also held as a settled\nproposition of law that even if the benefit of secs.11 and 12\nof the Act is denied, the gross receipt of the assessee cannot\nbe assessed to tax without allowing the expenditure incurred\nby the assessee towards charitable purpose. In other words,\nin case

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

condonation of delay\nbefore the Pr. CIT. Further, it is also held as a settled\nproposition of law that even if the benefit of secs.11 and 12\nof the Act is denied, the gross receipt of the assessee cannot\nbe assessed to tax without allowing the expenditure incurred\nby the assessee towards charitable purpose. In other words,\nin case

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(2), HYDERABAD vs. SRK CONSTRUCTION PROJECTS PRIVATE LIMITED, HYDERABAD

In the result, ITA.No.389/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condonation of huge delay a 445 days in filing the appeal before the Tribunal. Therefore, we are of the considered view that, the appeal filed by the appellant is not maintainable and, therefore, the appeal filed by the appellant/assessee is dismissed as un- admitted. 11. In the result, appeal ITA.No.359/Hyd./2022 for the assessment year 2016-2017 is dismissed

SRK CONSTRUCTIONS AND PROJECTS PRIVATE LIMITED,,HYDERABAD vs. DCIT, CIRCLE-3(1),, HYDERABAD

In the result, ITA.No.389/Hyd

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condonation of huge delay a 445 days in filing the appeal before the Tribunal. Therefore, we are of the considered view that, the appeal filed by the appellant is not maintainable and, therefore, the appeal filed by the appellant/assessee is dismissed as un- admitted. 11. In the result, appeal ITA.No.359/Hyd./2022 for the assessment year 2016-2017 is dismissed

THE WARANGAL DISTRICT COOPERATIVE CENTRAL BANK LIMITED,HANAMKONDA vs. DCIT, CIRCLE-3(1), HYDERABAD

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.364/Hyd/2023 ("नधा"रण वष"/Assessment Year:2021-22) The Warangal District Vs. Deputy Commissioner Of Cooperative Central Bank Income Tax, Limited, Hanamkonda, Circle-3(1), Warangal. Hyderabad. Pan: Aabtt3137G (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Sri S. Rama Rao, Advocate राज" व "वारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of 11/11/2025 Hearing: घोषणा क" तार"ख/Date Of 14/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M:

condonation of the delay in filing of “Form 10IF”, and that no relief in respect of interest under sections 234A, 234B or 234C shall be admissible, in line with the CBDT order dated 01.09.2025. 14. Apropos the disallowance by the AO of the delayed deposit of the employees share of contribution towards PF/ESI

RAHUL AGARWAL,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2020-21 Rahul Agarwal, Vs. The Assistant Commissioner Of Income Tax, Hyderabad. Central Circle 1(1), Hyderabad. Pan : Aifpa2046P (Appellant) (Respondent) Assessee By: Shri Santi Pavan Kumar, Advocate Revenue By: Shri Sadanala Srinath, Sr.Ar. Date Of Hearing: 05.02.2025 11.02.2025 Date Of Pronouncement:

section 234B of the Income-Tax Act, 1961, under the facts and circumstances of the case.” 2. Facts of the case, in brief, are that assessee, assessee filed his return of income for A.Y. 2020-21 on 10.01.2021 admitting total income of Rs. 37,38,670/-. On credible information that assessee and one Chetan Agarwal are regularly conducting dabba trading

CHANDINI DUVVURI,HYDERABAD vs. ITO (INT TAXN)-1, HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

condone the delay of 37 days in filing the appeal and admit the appeal for adjudication. 6. The brief facts of the case are that, the assessee is an individual and a non-resident during the Financial Year 2014-15 relevant to the A.Y. 2015-16. As per information available on record through the Risk Management Strategy

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

condonation of delay in filing of the appeal or petition cannot be allowed. In the present case, it is a dispute between the State in respect of a tax liability which is civil in nature and the same cannot be equated with the dispute between two parties and therefore, in our considered view, the case laws relied upon

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

condonation of delay in filing of the appeal or petition cannot be allowed. In the present case, it is a dispute between the State in respect of a tax liability which is civil in nature and the same cannot be equated with the dispute between two parties and therefore, in our considered view, the case laws relied upon

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of the assessee for A

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

condonation of delay in filing of the appeal or petition cannot be allowed. In the present case, it is a dispute between the State in respect of a tax liability which is civil in nature and the same cannot be equated with the dispute between two parties and therefore, in our considered view, the case laws relied upon

SHREEJI FOODS PRIVATE LIMITED,HYDERABAD vs. ITO., WARD-3(1), HYDERABAD

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

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2014-15 M/S. Shreeji Foods Private Vs. The Income Tax Officer, Ward – 3(1), Limited, Hyderabad. Hyderabad. Pan : Aalcs2695H (Appellant) (Respondent) Assessee By: Shri Sunil Kumar Jain, C.A. Revenue By: Dr. Sachin Kumar, Sr.D.R. Date Of Hearing: 09.01.2025 15.01.2025 Date Of Pronouncement:

37,20,000/- as unexplained cash credits and has added the said cash credits to the total income of the assesse u/s 68 of the Income tax Act, 1961. 4. The learned CIT (A) has erred in not considering the request of condonation of delay filed by the assessee, despite a valid reason given for the delay.” 3. The brief