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

MURALI KRISHNA MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

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

condone the delay and admit the appeals for hearing. 3. It emerges at the outset that the CIT(A)’s identical impugned revision directions terming the corresponding reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running

RAMESH MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

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

condone the delay and admit the appeals for hearing. 3. It emerges at the outset that the CIT(A)’s identical impugned revision directions terming the corresponding reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running

NAVEEN MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

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

condone the delay and admit the appeals for hearing. 3. It emerges at the outset that the CIT(A)’s identical impugned revision directions terming the corresponding reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running

VIJAYA LAKSHMI MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

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

condone the delay and admit the appeals for hearing. 3. It emerges at the outset that the CIT(A)’s identical impugned revision directions terming the corresponding reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running

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

condone the delay in filing the appeal however, confirmed the order of the Ld. AO on merits by relying on the second remand report obtained from the Ld. AO dated 8/11/2016 and by disregarding the first remand report dated 17/3/2015. Submitted by the Ld.AO. Aggrieved by the order of the Ld. Revenue Authorities, the assessee is in appeal before

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

condone the delay in filing the appeal however, confirmed the order of the Ld. AO on merits by relying on the second remand report obtained from the Ld. AO dated 8/11/2016 and by disregarding the first remand report dated 17/3/2015. Submitted by the Ld.AO. Aggrieved by the order of the Ld. Revenue Authorities, the assessee is in appeal before

MALIREDDI SRINATH,HYDERABAD vs. ITO, WARD-2(1), HDYERABAD, HYDERABAD

In the result, the appeal of the assessee is dismissed

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

56,572/- by treating the entire deposits including cash deposits of Rs.61,21,519/- as unexplained money under Section 69A of the Act. 3. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). Before the Ld. CIT(A), the assessee filed the appeal on 22.07.2025 against the assessment order dated 01.12.2023 with a delay

ALLAM ADAVAIAH ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-15(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

condone the delay and admit the appeal for hearing. 4. Feeling aggrieved by the order passed by the assessing officer, assessee filed appeal before the Ld. CIT(A), who granted partial relief to the assessee. The finding recorded by the ld.CIT(A) read as under : “4.2 I have considered the submissions of the appellant and findings of the Assessing Officer

SREE KANYAKA MUTUALLY AIDED CO-OP THRIFT CREDIT AND MARKETG. SOCIETY LIMITED,HINDUPUR vs. INCOME TAX OFFICER, WARD 1, HINDUPUR

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia

condone the delay and admit the appeal for hearing. ITA No.224/Hyd/2024 for A.Y. 2018-19 5. Facts of the case, in brief, are that the assessee is a Co- op Society which is carrying on the business of banking and providing credit facilities to its members, which is registered under the Andhra Pradesh Mutually Aided Co-operative Societies

KARIMNAGAR MILK PRODUCER COMPANY LIMITED,HYDERABAD vs. DCIT, CIRCLE-1, KARIMNAGAR

2) of\nthe Act.\n\n4. During the course of the assessment proceedings, it was\nobserved by the A.O. that the assessee company in the course of its\nbusiness procured milk and processed the same into milk (toned etc.),\nand was also into manufacturing of milk by-products such as\n\nskimmed milk, condensed milk, skimmed milk powder, curd, paneer

LATE RAJESHAM RAGI,KARIMNAGAR vs. INCOME TAX OFFICER, WARD-2, KARIMNAGAR

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.776/Hyd/2025 Assessment Year 2013-2014 Late Ragi Rajesham, The Income Tax Officer, Karimnagar. Ward-2, Vs. Pin – 505 001. Telangana. Karimnagar. Pan Aaxpr4513J Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri Rv Nageshwar Sharma, Ca राज" व "ारा/Revenue By : Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 10.03.2026 घोषणा की तारीख/Pronouncement: 10.04.2026 आदेश/Order Per Vijay Pal Rao:

b) Admit the appeal for adjudication on merits; c) Pass such other order(s) as deemed fit in the interest of justice.” 5 ITA.No.776/Hyd./2025 4.1. Accordingly, by considering the reasons as explained by the assessee, we are satisfied that the assessee was having a ‘reasonable cause’ for the delay of 56 days in filing the present appeal before

BETHANY MENNONITE BRETHREN CHURCH,MAHABUBNAGAR vs. ITO, WARD-1, MAHABUBNAGAR

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.2012/Hyd/2025 Assessment Year 2016-2017 Bethany Mennonite The Income Tax Officer, Brethren Church, Ward-1, Vs. Mahabubnagar - 509301. Mahabubnagar. Telangana. Telangana. Pan Aacab3321J (Applicant) (Respondent) िनधा"रती "ारा/Assessee By : Sri S Rama Rao, Advocate राज" व "ारा/Revenue By : Sri Mathivanan S A, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 05.03.2026 घोषणा की तारीख/Pronouncement: 11.03.2026 आदेश/Order Per Vijay Pal Rao:

2) The learned CIT (A) is not justified in deciding the appeal in limini without condoning the delay of 56 days in filing the appeal. 3) The learned CIT (Appeals) ought to have seen that reckoning the date of order of assessment i.e. 12.3.2024, the delay in filing the appeal before CIT (Appeals) on 6.5.2024 works out to 25 days

NAFEES SULTANA,HYEDERABAD. vs. INCOME TAX OFFICER, WARD-14(1), HYDERABAD.

Bench: Us:

Section 25B of the Income-tax Act, 1961, which allows deduction of 30% from arrears of rent received before taxing the same as income under the head "Income from House Property". 5. That the learned Commissioner of Income Tax (Appeals) is not justified in deciding the appeal without condoning the delay thereby depriving the appellant to avail the benefits available

THALLA SRISAILAM GOUD,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 9(1), HYDERABAD

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

delay of 26 days in filing the appeal is condoned, and the appeal is admitted for adjudication on merits. 18. The assessee has raised the following grounds of appeal : “ 1. On the facts and in the circumstances of the case the order passed by the National Faceless Appeals Centre(hereinafter referred to as NFAC) is erroneous both on facts

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

B and section 153-C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year." 11. As per the provisions of Section 153A

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

B and section 153-C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year." 11. As per the provisions of Section 153A

ACIT CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

B and section 153-C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year." 11. As per the provisions of Section 153A