CHURCH EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

loss of tax exemption. 6. Aggrieved by the order of the learned CIT (A), the assessee is in appeal before the Tribunal. 7. The learned Counsel for the assessee submitted that the delay in filing of the appeal is due to some unforeseen reasons and circumstances beyond the control of the assessee which also includes the Covid 19 pandemic

CHURCH EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

loss of tax exemption. 6. Aggrieved by the order of the learned CIT (A), the assessee is in appeal before the Tribunal. 7. The learned Counsel for the assessee submitted that the delay in filing of the appeal is due to some unforeseen reasons and circumstances beyond the control of the assessee which also includes the Covid 19 pandemic

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

loss of tax exemption. 6. Aggrieved by the order of the learned CIT (A), the assessee is in appeal before the Tribunal. 7. The learned Counsel for the assessee submitted that the delay in filing of the appeal is due to some unforeseen reasons and circumstances beyond the control of the assessee which also includes the Covid 19 pandemic

KARSHAK VIDYA PARISHAD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

loss of tax exemption. 6. Aggrieved by the order of the learned CIT (A), the assessee is in appeal before the Tribunal. 7. The learned Counsel for the assessee submitted that the delay in filing of the appeal is due to some unforeseen reasons and circumstances beyond the control of the assessee which also includes the Covid 19 pandemic

KARSHAK VIDYA PARISHAD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the assessee for the A

Bench: Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.394 & 395/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Church Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaalc0017F Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.476 & 393/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Aurora Educational Vs. Asstt. C. I. T. Society, Hyderabad Central Circle 2(4) Pan:Aaata8751C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.475 & 392/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2019-20 & 2020-21) Karshak Vidya Parishad, Vs. Asstt. C. I. T. Hyderabad Central Circle 2(4) Pan:Aaatk5390B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna,Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 14/11/2024

loss of tax exemption. 6. Aggrieved by the order of the learned CIT (A), the assessee is in appeal before the Tribunal. 7. The learned Counsel for the assessee submitted that the delay in filing of the appeal is due to some unforeseen reasons and circumstances beyond the control of the assessee which also includes the Covid 19 pandemic

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

set aside. The application filed for condonation of delay of 310 days in preferring the appeal before the Tribunal was to be allowed. Consequently, the Tribunal was to be directed to take on its file, the appeal presented by the assessee and to decide the appeal on merits without again going into the question of limitation. [Para

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

set aside. The application filed for condonation of delay of 310 days in preferring the appeal before the Tribunal was to be allowed. Consequently, the Tribunal was to be directed to take on its file, the appeal presented by the assessee and to decide the appeal on merits without again going into the question of limitation. [Para

KAKINADA INFRASTRUCTURE HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

loss.\"\n18.\nFurther, we refer to the decision the Hon'ble Bombay\nHigh Court in case of Vijay Vishin Meghani vs. DCIT (Supra)\nwherein it has referred to the decision in case of Concord of India\nInsurance Co. Ltd. Vs. Smt. Nirmala Devi & Ors. AIR 1979 SC 1666\nwherein the Hon'ble Supreme Court has held that a legal advice

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

loss of Tax\nExemption to the appellant and that the appellant-trust\nbecomes liable to pay income tax on its earnings.\n3.3.\nThe Ld. CIT(A) ought to have appreciated that when there\nis a valid registration granted to the assessee-trust,\nmaking it liable to pay income tax on its earnings is not\njustified.\n3.4.\nThe

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

loss of Tax\nExemption to the appellant and that the appellant-trust\nbecomes liable to pay income tax on its earnings.\n3.3.\nThe Ld. CIT(A) ought to have appreciated that when there\nis a valid registration granted to the assessee-trust,\nmaking it liable to pay income tax on its earnings is not\njustified.\n3.4.\nThe

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, three appeals i

loss of Tax\nExemption to the appellant and that the appellant-trust\nbecomes liable to pay income tax on its earnings.\nThe Ld. CIT(A) ought to have appreciated that when there\nis a valid registration granted to the assessee-trust,\nmaking it liable to pay income tax on its earnings is not\njustified.\nThe Ld. CIT(A) ought

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

loss of Tax\nExemption to the appellant and that the appellant-trust\nbecomes liable to pay income tax on its earnings.\n3.3.\nThe Ld. CIT(A) ought to have appreciated that when there\nis a valid registration granted to the assessee-trust,\nmaking it liable to pay income tax on its earnings is not\njustified.\n3.4.\nThe

THE SECUNDERBAD CLUB ,HYDERABAD vs. ITO WARD -10(2), HYDERABAD

Appeal is dismissed in above terms

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

delay is condoned therefore. :- 2 -: 3. The assessee’s sole substantive grievance canvassed in the instant appeal pleads that both the lower authorities have erred in law and on facts in declining set-off of net operations loss

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

loss of time entrusted the matter\nto an advocate based at Hyderabad, and had e-filed the appeal on\n26/05/2022, which by the time involved a delay of 34 days.\n\n16. As is discernible from the record, the CIT(A) had declined to\naccept the aforesaid explanation of the assessee company regarding\nthe reasons leading to the delay

REVANTH REDDY ANUMALA,BANJARA HILLS vs. A.C.I.T CENTRAL CIRCLE-1(2), HYDERABAD

loss\". 7. In view of the above, we condone the delay in filing the appeal and proceed to decide it on merit.” 5. Accordingly, in the facts and circumstances of the case and by following the binding precedents of Hon'ble Supreme Court, we are satisfied that the assessee has 14 ITA.No.650/Hyd./2023 explained a 'sufficient cause

PUSA NANDA KUMAR,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.154/Hyd/2021 (िनधा"रण वष"/Assessment Year 2007-2008) Sri Pusa Nanda Kumar, The Dcit, Hyderabad - 500001. Central Circle-3(1), Vs. Hyderabad – 500 004. Pan Acupp6100E (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca P Murali Mohan Rao राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

loss on account of the ill-advise of the counsel who appeared for me before the Commissioner (Appeals). It is submitted that the appeal has huge financial implication and I should not be compelled to pay the huge unjustified taxes and interest for no fault of mine. In the above circumstances, it is prayed that the Hon'ble Tribunal

RAMULU BANDI,HYDERABAD vs. ITO., WARD-13(1), HYDERABAD

Appeals of the assessee are dismissed

Bench: Us: Ramulu Bandi, Hyderabad.

loss of time, assailed the impugned order before the CIT(A) on 19.12.2022, which, by the time, involved a delay of 1059 days. The assessee in his explanation regarding the delay in filing of the appeal before the CIT(A), had specifically stressed on the fact that the correspondence of the Department through email was not accessible to him, which

RAMULU BANDI,HYDERABAD vs. ITO., WARD-13(1), HYDERABAD

Appeals of the assessee are dismissed

Bench: Us: Ramulu Bandi, Hyderabad.

loss of time, assailed the impugned order before the CIT(A) on 19.12.2022, which, by the time, involved a delay of 1059 days. The assessee in his explanation regarding the delay in filing of the appeal before the CIT(A), had specifically stressed on the fact that the correspondence of the Department through email was not accessible to him, which