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

Bench: Us:

iii). that the CIT(Exemption) had not drawn any adverse findings on the merits or documents filed by the assessee trust; and (iv). that the CIT (Exemption) has failed to exercise the discretion vested with him under the proviso to Section 12A(1)(ac) for condoning the delay involved in the application filed by the assessee trust. 7. We have

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

Bench: Us:

iii). that the CIT(Exemption) had not drawn any adverse findings on the merits or documents filed by the assessee trust; and (iv). that the CIT (Exemption) has failed to exercise the discretion vested with him under the proviso to Section 12A(1)(ac) for condoning the delay involved in the application filed by the assessee trust. 7. We have

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

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

iii) for first proviso to section 8OG(5). However, in the Form 10AB clause is erroneously selected as clause (ii) of first proviso to section 80G(5). However, in the Form 10AB clause is erroneously selected as clause (ii) of first proviso to section 80G(5). By the oversight missed filing of Form 10Ab, within 6 months of the date

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

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 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

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

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 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

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

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

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

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

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