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

SRI AJEYA SANKARA TRUST,TIRUPATI vs. CIT (EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1366/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Sri Ajeya Sankara Trust Vs. Cit (Exemption) Tirupati Hyderabad Pan:Aaxts2264F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate H. Srinivasulu राज" व "ारा/Revenue By:: Dr.Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 16/10/2025 घोषणा की तारीख/Pronouncement: 12/11/2025 आदेश/Order Per Vijay Pal Rao, Vice-: This Appeal By The Assessee Is Directed Against The Order Dated, 17/05/2025 Of Cit (Exemption) Whereby The Application Of The Assessee In Form 10Ab Seeking Regular Approval U/S 80G Of The Act Was Rejected On The Ground Of Barred By Limitation.

condonation of the delay, if there is a reasonable cause for filing the application. Thus, the learned Counsel for the assessee has submitted that in view of the amendment of inserting the proviso to section 12A(1)(ac) and the cause of delay in filing the application has been explained by the assessee, the same may be treated as filed

SRK CONSTRUCTIONS AND PROJECTS PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-3(2), HYDERABAD

delay, does not come under\n\"sufficient and reasonable cause” for condonation of huge\ndelay a 445 days in filing the appeal before the Tribunal.\nTherefore, we are of the considered view that, the appeal\nfiled by the appellant is not maintainable and, therefore, the\nappeal filed by the appellant/assessee is dismissed as un-\nadmitted.\n\n11.\nIn the result

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

SRI RAGHVENDRA AGRO INDUSTRIES,MANTRALAYAM vs. INCOME TAX OFFICER , WARD 1, ADONI

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

Bench: The Tribunal. In This Regard, The Assessee Has Filed An Affidavit Sworn By Shri Archaka Vyasarajachar, Partner Of The Assessee Firm, Explaining The Facts Relating To Filing Of The Appeal. As Per The Affidavit, The Order Of The Ld. Cit(A) Was Served On The Assessee On 25.09.2024 & The Appeal Before The Tribunal Was Required To Be Filed On Or Before 24.11.2024. The Assessee Submitted That, Form No. 36, As Per The Prescribed Procedure, Was Filed Electronically On 20.11.2024, Which Is Within The Period Of Limitation.

delay of 40 days in filing the appeal cannot be condoned. Accordingly, the appeal filed by the assessee is dismissed as barred by limitation. 4 Sri Raghavendra Agro Industries 6. The brief facts of the case are that, the assessee is a partnership firm engaged in the business of procurement of raw cotton from farmers, processing the same into cotton

ORBIS REAL ESTATE FUND I,HYDERABAD (AUTH. REP.) vs. ADIT (INTERNATIONAL TAXATION)-2 - 2, HYDERABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

condone the delay of filing of the appeal before the Honorable ITAT.” 4. Brief facts of the case are that, the assessee is a foreign company incorporated in Mauritius, filed its Return of Income (“ROI”) for the A.Y. 2020-21 declaring total income of Rs.Nil, claiming a refund of Rs.13,70,49,255/-. The case of the assessee was selected

PRYSMIAN CAVI E SISTEMI S.R.L,HYDERABAD vs. DCIT (INT,TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

condone the delay of 2,996\ndays in filing the appeal and direct that the appeal be admitted for\nadjudication on merits.\n10. In addition to the aforesaid facts, the specific facts related to this appeal\nare that, pursuant to the directions of this Tribunal vide order dated\n25.07.2014 restoring the appeal arising from the assessment order dated\n29.03.2004

HITEC CYBERSPAZIO LLP,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

Bench: Us:

condonation of delay in filing of appeal even though the appellant firm has valid and sufficient reasons for occurrence of such delay. The Learned CIT(Appeals) ought to have accorded a further opportunity of being heard before rejecting such plea in view of principles of natural Justice. 3. The Learned CIT(Appeals) ought to have adjudicated the appeal

ITO., WARD-6(1), HYDERABAD vs. SUDHEER RAAVI, HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condone the delay of 41 days in filing the appeal before the Tribunal and admit the appeal for adjudication. 5. Brief facts of the case are that, the assessee is an individual, derived income from business, house property and other sources. The assessee filed his return of income for the assessment year 2017-2018 on 09.11.2017 admitting total income

SHARE MICROFIN LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYERABAD

In the result, appeal filed by the assessee is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2016-17 Share Microfin Ltd Vs. Dy. C. I. T. Hyderabad Circle 3(1) Pan:Aaecs9243C Hyderabad (Appellant) (Respondent) Assessee By: Shri A.G. Sitaraman, Ca Revenue By: Shri Jeevan Lal Lavidiya, Dr Date Of Hearing: 17/04/2023 Date Of Pronouncement: 12/06/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 23003.2020 Of The Learned Cit (A)-3, Hyderabad Relating To A.Y.2016-17. 2. There Is A Delay Of 5 Days In Filing Of This Appeal By The Assessee For Which The Assessee Has Filed A Condonation Application Along With An Affidavit Explaining The Reasons For Such Delay. The Reasons Given Therein Is Due To The Prevailing Covid 2019 Pandemic. After Considering The Contents Of The Condonation Application Explaining The Reasons Filed Along With The Affidavit, The Delay In Filing Of The Appeal By The Assessee Is Condoned & The Appeal Is Admitted For Adjudication.

delay in filing of the appeal by the assessee is condoned and the appeal is admitted for adjudication. Page 1 of 18 ITA 430 of 2020 Share Microfin Ltd 3. Facts of the case, in brief, are that the assessee is a company engaged into providing financial services via micro financing. It filed its return of income on 27.09.2016 which

GOPAL REDDY GATTU,HYDERABAD vs. ACIT., CIRCLE-5(1) , HYDERABAD

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

condone the delay of 70 days in filing the appeal before the Tribunal and admit the appeal for adjudication. 7. The brief facts of the case are that, the assessee is an individual engaged in the business of trading in tractors under the name and style of “Balaji Automotives” on wholesale and retail trade. The assessee filed return of income

RAJENDRA PRASAD ANNE,HYDERABAD vs. ITO, WARD- 9(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

delay is condoned, and the appeal is admitted for adjudication on merits. 3. The assessee has raised the following grounds of appeal : 4. Brief Facts of the Case are that, the assessee is an individual and did not file any return of income under section 139 of the Income Tax Act,1961 (“the ITA No.1298/Hyd/2024 4 Act”) for the relevant

VIDYUT EMPLOYEES CO-OPERATIVE HOUSING SOCIETY,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD, HYDERABAD

In the result, appeal of the Assessee is partly allowed

Bench: Shri Vijay Pal Raoआ.अपी.सं /Ita No.1878/Hyd./2025 Assessment Year 2018-2019 Vidyut Employees Co- The Dcit, Operative Housing Vs. Circle-6(1), Society, Hyderabad. Hyderabad – 500 004. Pin – 500 034. Telangana. Telangana. Pan Aaaav5182H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Y V Bhanu Narayan Rao, Ca राज" व "ारा /Revenue By: Sri Suresh Babu Kn, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 26.02.2026 घोषणा की तारीख/Pronouncement: 27.02.2026 आदेश/Order

delay condoned by the Tribunal, this ground become infructuous. 8. Ground nos.3 to 5 is regarding validity of the reopening of the assessment by the Jurisdictional Assessing Officer [in short “JAO”] without following the procedure for Faceless Assessment as per sec.151A r.w.s.144B of the Income Tax Act [in short "the Act"], 1961. Since this issue is pending adjudication before

SRI DURGA AUTO MOTIVES,KADAPA vs. DCIT, CIRCLE-1, NELLORE

41,141/-, initiated proceedings under section 147 of the Act. 3. Thereafter, the AO passed an order under section 148A(d) of the Act, 29/06/2022. Notice under section 148 of the Act, dated 30/06/2022, was issued to the assessee firm. 3 SRI DURGA AUTO MOTIVES vs. DCIT 4. During the course of the assessment proceedings, the AO observed that

GAYATRI ENERGY VENTURES PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-2(1), HYDERABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

condone the delay of 321 days in filing the appeal before the Tribunal and admit the appeal for adjudication. 5. Brief facts of the case are that, the assessee- company is engaged in the business of development, construction and operation of power generation projects, filed it’s return of income for the assessment year 2018- 2019 on 16.08.2019 declaring Rs.NIL

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

41,340/-; (ii) interest under section 201(1A): Rs.48,529/-; and (iii) interest under section 220(2): Rs.12,032/-. The CIT(A) observed that the amount of interest under section 201(1A) of Rs.48,529/- was comprised of, viz., (i) short payment of tax: Rs.17,004/-; (ii) short deduction/collection of tax: 13,660/-; and (iii) interest under section