SEVAGRAMAM CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

Bench: Us:

80G(5) of the Income-tax Act, 1961 (for short, “the Act”). 2. We shall first take up the appeal filed by the assessee trust in ITA No.563/Hyd/2025, wherein it has assailed the order passed by the CIT(Exemption) declining its application for regular registration u/s 12AB of the Act on the following grounds of appeal before

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 as under : Page 7 of 12 ITA No 1366 of 2025 Sri Ajeya Sankara Trust

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

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

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

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

II, International Taxation vs.,\nWestern Union Financial Services Inc. [2023] 153\ntaxmann.com 304 (SC) and also decision of Hon'ble Bombay\nHigh Court in the case of Vama Apparels (India) (P.) Ltd.,\nvs., ACIT [2-19] 102 taxmann.com 398 (Bom.-HC).\n\n9.\nComing back to the arguments of the appellant in\nlight of Covid-2019 pandemic period

GOVARDHANA GIRISHWARA DEVASTHANAM TRUST,TIRUPATI vs. CIT (EXEMPTIONS), HYDERABAD

Bench: Us:

condoning the delay in submission of application. In the hearing notices dated 10-10-2024 and 26-12-2024, there is no whisper of delayed submission of application and neither cause of delay nor justification was asked for the same, whereby the Assessee was thus under a genuine and bona fide belief that its application for seeking regular registration under

SREE RAMAKRISHNA HIGH SCHOOL COMMITTEE,KADAPA vs. CIT (EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

condone the delay of 11 & 13 days in filing of these 8 appeals. 7. In all these 4 set of 2 appeals, the assessees have raised common grounds. In the appeals filed against the rejection of application for registration u/s 12AB and rejection of application for approval u/s 80G of the Act, the grounds raised in ITA No.1021 and 1023/Hyd/2025

SRI JHAMSINGH BALAJI VENKATESWARA SWAMY TEMPLE,HYDERABAD vs. CIT(EXEMPTION), HYDERABAD.

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

condone the delay of 11 & 13 days in filing of these 8 appeals. 7. In all these 4 set of 2 appeals, the assessees have raised common grounds. In the appeals filed against the rejection of application for registration u/s 12AB and rejection of application for approval u/s 80G of the Act, the grounds raised in ITA No.1021 and 1023/Hyd/2025

SRI JHAMSINGH BALAJI VENKATESWARA SWAMY TEMPLE, HYDERABAD. vs. CIT(EXEMPTION), HYDERABAB

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

condone the delay of 11 & 13 days in filing of these 8 appeals. 7. In all these 4 set of 2 appeals, the assessees have raised common grounds. In the appeals filed against the rejection of application for registration u/s 12AB and rejection of application for approval u/s 80G of the Act, the grounds raised in ITA No.1021 and 1023/Hyd/2025

SREE SREE SREE VEERANJANEYA SWAMY VARI DEVASTHANAM GANDIKSHETRAM CHAKRAYAPE,KADAPA vs. CIT(EXEMPTION), HYDERABAD.

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

condone the delay of 11 & 13 days in filing of these 8 appeals. 7. In all these 4 set of 2 appeals, the assessees have raised common grounds. In the appeals filed against the rejection of application for registration u/s 12AB and rejection of application for approval u/s 80G of the Act, the grounds raised in ITA No.1021 and 1023/Hyd/2025

SRI VEERANJANEYA SWAMY NITHYA ANNADAANAM TRUST,KADAPA vs. CIT (EXEMPTIONS), HYDERABAD.

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

condone the delay of 11 & 13 days in filing of these 8 appeals. 7. In all these 4 set of 2 appeals, the assessees have raised common grounds. In the appeals filed against the rejection of application for registration u/s 12AB and rejection of application for approval u/s 80G of the Act, the grounds raised in ITA No.1021 and 1023/Hyd/2025

SREE SREE SREE VEERANJANEYA SWAMY VARI DEVASTHANAM GANDIKSHETRAM CHAKRAYAPE,KADAPA vs. CIT(EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

condone the delay of 11 & 13 days in filing of these 8 appeals. 7. In all these 4 set of 2 appeals, the assessees have raised common grounds. In the appeals filed against the rejection of application for registration u/s 12AB and rejection of application for approval u/s 80G of the Act, the grounds raised in ITA No.1021 and 1023/Hyd/2025

SREE RAMAKRISHNA HIGH SCHOOL COMMITTEE,KADAPA vs. CIT(EXEMPTION), HYDERABAD.

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

condone the delay of 11 & 13 days in filing of these 8 appeals. 7. In all these 4 set of 2 appeals, the assessees have raised common grounds. In the appeals filed against the rejection of application for registration u/s 12AB and rejection of application for approval u/s 80G of the Act, the grounds raised in ITA No.1021 and 1023/Hyd/2025

SRI VEERANJANEYA SWAMY NITHYA ANNADAANAM TRUST,KADAPA vs. CIT(EXEMPTION), HYDERABAD.

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1021/Hyd/2025 Sree Rama Krtishna High Cit (Exemptions) School Committee Kadapa Hyderabad Pan:Abmas5115J 2 1022/Hyd/2025 -Do- -Do- 3 1023/Hyd/2025 Sri Jhamsingh Balaji -Do- Venkateswara Swamy Temple, Hyderabad Pan: Aabts6884P 4 1024/Hyd/2025 -Do- -Do- 5 1027/Hyd/2025 Sree Sree Sree -Do- Veeranjaneya Swamy Vari Devasthanam Gandikshetram Chakrayape Kadapa, Pan: Aatts6060R 6 1028/Hyd/2025 -Do- -Do- 7 1029/Hyd/2025 Sri Veeranjaneya Swamy -Do- Nithya Annadanam Trust, Kadapa, Pan: Aafts2637C 8 1030/Hyd/2025 -Do- -Do- िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/09/2025 घोषणा की तारीख/Pronouncement: 10/09/2025 आदेश/Order Per Bench: These Are 4 Set Of 2 Appeals By 4 Assessees Filed Against 8 Separate Orders Of The Learned Cit (Exemptions) Dated 12/03/2025, 17/03/2025, 13/03/2025, 19/03/2025, 13/03/2025, 17/03/2025, 12/03/2025 & 17/03/2025

condone the delay of 11 & 13 days in filing of these 8 appeals. 7. In all these 4 set of 2 appeals, the assessees have raised common grounds. In the appeals filed against the rejection of application for registration u/s 12AB and rejection of application for approval u/s 80G of the Act, the grounds raised in ITA No.1021 and 1023/Hyd/2025