YUG NIRMAN YOJANA GAYATRI PARIWAR TRUST,BERHAMPUR vs. CIT(EXEMPTION), HYDERABAD

Bench: Us:

delay in filing of “Form 10AB” for regular registration under Section 80G of the Act, but the assessee trust remains at liberty to approach the CBDT for condonation under Section 119(2)(b) of the Act. Thereafter, the CIT(Exemptions) is directed to take up and dispose of the application filed by the assessee trust for regular registration under Section

BLOOD WARRIORS FOUNDATION,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

Bench: SHRI RAMA KANTA PANDA (Vice President), SHRI LALIET KUMAR (Judicial Member)

section 80G(5). By the oversight missed filing of Form 10Ab, within 6 months of the date of 80G registration. We understand the importance of complying with tax regulations and assure you that we will take the necessary measures to avoid such delays in the future. We sincerely apoligize for any inconvenience cause by the delay.” However, the assessee

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.

delay in fling the application for Renewal of 80G may kindly be condoned and request to grant 80G Renewal.” 7. The limitation for filing the application for grant of regular approval u/sec.80G(5) of the Act is provided in third proviso to this sub-section

WE ARE WITH YOU CHARITABLE TRUST,ADDANKI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

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

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

80G(5) of the Act. Therefore the Ld. CIT ( E ) stating that he do not have power to condone the delay in filing of Form 10AB, rejected the application of the assessee. 6. Similar issue came before the coordinate bench of ITAT, in the case of Shri Ramajayam Charitable Trust Vs. ITO (Exemptions) in ITA Nos.827, 875 & 1136/Chny/2023 dated 08/03/2024

SRI KURUMURTHY SWAMY DEVASTHANAM,MAHABUBNAGAR vs. CIT(EXEMPTION), HYDERABAD

In the result, appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

condone the delay of 19 days in filing the appeals in case of Sri Kurumurthy Swamy Devasthanam and Sri Maisamma Devatna Ammavari Devasthanam, Mahabubnagar. 7. The assessees have raised common grounds of appeal in all the 4 appeals. For the sake brevity, grounds raised by the assessee in ITA No.1043 and 1044/Hyd/2025 are reproduced hereunder: Page 5

SRI MAISAMMA DEVATNA AMMAVARI DEVASTHANAM,MAHABUBNAGAR vs. CIT(EXEMPTION), HYDERABAD

In the result, appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

condone the delay of 19 days in filing the appeals in case of Sri Kurumurthy Swamy Devasthanam and Sri Maisamma Devatna Ammavari Devasthanam, Mahabubnagar. 7. The assessees have raised common grounds of appeal in all the 4 appeals. For the sake brevity, grounds raised by the assessee in ITA No.1043 and 1044/Hyd/2025 are reproduced hereunder: Page 5

SRI MAISAMMA DEVATNA AMMAVARI DEVASTHANAM,MAHABUBNAGAR vs. CIT (EXEMPTION), HYDERABAD.

In the result, appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

condone the delay of 19 days in filing the appeals in case of Sri Kurumurthy Swamy Devasthanam and Sri Maisamma Devatna Ammavari Devasthanam, Mahabubnagar. 7. The assessees have raised common grounds of appeal in all the 4 appeals. For the sake brevity, grounds raised by the assessee in ITA No.1043 and 1044/Hyd/2025 are reproduced hereunder: Page 5

SRI KURUMURTHY SWAMY DEVASTHANAM,MAHABUBNAGAR vs. CIT (EXEMPTION), HYDERABAD.

In the result, appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

condone the delay of 19 days in filing the appeals in case of Sri Kurumurthy Swamy Devasthanam and Sri Maisamma Devatna Ammavari Devasthanam, Mahabubnagar. 7. The assessees have raised common grounds of appeal in all the 4 appeals. For the sake brevity, grounds raised by the assessee in ITA No.1043 and 1044/Hyd/2025 are reproduced hereunder: Page 5

CHEYUTHA FOR WELLBEING FOUNDATION,RANGA REDDY vs. CIT (EXEMPTION), HYDERABAD

80G has been rejected by the CIT (Exemption), Hyderabad for the\nreason that the same was filed beyond the prescribed time period. The Ld. AR\nsubmitted that though the CIT(Exemption) had accepted the explanation of the\nassessee trust regarding the delay in filing the application for regular\nregistration under Section 12AB of the Act and granted the said registration

UNICORPUS HEALTH FOUNDATION,SECUNDERABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble Accountnt Member आ.अपी.सं / Ita No.1292/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2022-23) Unicorpus Health Commissioner Of Income Tax Foundation Vs. (Exemptions) Secunderabad Hyderabad [Pan : Aabcu8838L] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

5. Per contra, Ld.DR relied on the order of Ld.CIT(E). 6. We have considered rival contentions and perused the material available on record in view of the submissions made by either parties. It is evident that the assessee had a valid registration under section 80G of the Act and had applied for renewal within the extended due date

THE ZOOS AND PARKS AUTHORITY OF TELANGANA, HYDERABAD,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, all the 05 appeals ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

Section 80G under its new PAN. But it has been filing returns claiming exemption as per incumbent Zoos Authority of Andhra Pradesh registration as the assessee was under 3 ITA.No.114 to 118/Hyd./2025 bonafide impression that the exemption obtained by the incumbent authority holds good. However, the exemption was not allowed by the Assessing officer-CPC, Bengaluru and passed

THE ZOOS AND PARKS AUTHORITY OF TELANGANA, HYDERABAD,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, all the 05 appeals ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

Section 80G under its new PAN. But it has been filing returns claiming exemption as per incumbent Zoos Authority of Andhra Pradesh registration as the assessee was under 3 ITA.No.114 to 118/Hyd./2025 bonafide impression that the exemption obtained by the incumbent authority holds good. However, the exemption was not allowed by the Assessing officer-CPC, Bengaluru and passed

THE ZOOS AND PARKS AUTHORITY OF TELANGANA, HYDERABAD,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, all the 05 appeals ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

Section 80G under its new PAN. But it has been filing returns claiming exemption as per incumbent Zoos Authority of Andhra Pradesh registration as the assessee was under 3 ITA.No.114 to 118/Hyd./2025 bonafide impression that the exemption obtained by the incumbent authority holds good. However, the exemption was not allowed by the Assessing officer-CPC, Bengaluru and passed

THE ZOOS AND PARKS AUTHORITY OF TELANGANA, HYDERABAD,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, all the 05 appeals ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

Section 80G under its new PAN. But it has been filing returns claiming exemption as per incumbent Zoos Authority of Andhra Pradesh registration as the assessee was under 3 ITA.No.114 to 118/Hyd./2025 bonafide impression that the exemption obtained by the incumbent authority holds good. However, the exemption was not allowed by the Assessing officer-CPC, Bengaluru and passed

THE ZOOS AND PARKS AUTHORITY OF TELANGANA, HYDERABAD,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, all the 05 appeals ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

Section 80G under its new PAN. But it has been filing returns claiming exemption as per incumbent Zoos Authority of Andhra Pradesh registration as the assessee was under 3 ITA.No.114 to 118/Hyd./2025 bonafide impression that the exemption obtained by the incumbent authority holds good. However, the exemption was not allowed by the Assessing officer-CPC, Bengaluru and passed

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

5 and 6.\nHowever, the Assessing Officer disallowed the claim of\n\n33\nITA.No.359/Hyd./2022, ITA.No.1415/Hyd./2019\nAnd ITA.No.389/Hyd./2020\n\ndeduction u/sec.80IA(4) of the Act made by the assessee in\nrespect of projects viz., Holangi [BPL-SRK-JV] and MJ-03\n[SRK-KCL-JV] tabulated at page-2 of the assessment order\nat Sl.Nos

INITIATIVE FOR MORAL AND CULTURAL TRAINING FOUNDATION TELANGANA,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1015/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2024-25) Initiative For Moral & Vs. Commissioner Of Income Cultural Training Tax (Exemptions) Foundation Telangana, Hyderabad Hyderabad Pan:Aacti2564F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate T. Chaitanya Kumar राज" व "ारा/Revenue By:: Smt. U. Mini Chandran, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 22/12/2025 घोषणा की तारीख/Pronouncement: 07/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Initiative For Moral & Cultural Training Foundation Telangana, (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Exemption), (“Ld. Cit(E)”) Dated 19.03.2025 For The A.Y 2024-25. Page 1 Of 6

condone the delay of 11 days in filing of this appeal before us and admit the appeal for adjudication. 3. The assessee has raised the following grounds of appeal: “1. The order passed by the Learned Commissioner of Income Tax (Exemptions) Hyderabad rejecting the application for registration u/s 80G of the I.T. Act is erroneous, unjustified, and contrary

SANKALP CHARITABLE SOCIETY,TIRUPATI vs. CIT (EXEMPTION), HYDERABAD

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

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia, Accounant Member Assessment Year: 2024-25 Vs. The Commissioner Of Income Sankalp Charitable Society, Tax (Exemptions), Tirupati. Hyderabad. Pan : Abgts9509K (Respondent) (Appellant) Assessee By: Shri E. Phalguna Kumar, C.A. Revenue By: Shri Kumar Pranav, Cit-Dr Date Of Hearing: 19.09.2024 Date Of Pronouncement: 23.09.2024

delay of two days in filing of this appeal by the assessee is condoned and the appeal is admitted for hearing. 3. During the proceedings before us, the Ld. AR submitted that the assessee had applied for registration u/s 12AB as well as for approval u/s 80G of the Income Tax Act, 1961(“the Act”) in Form No.10AB separately. After