SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. DCIT., CIRCLE-13(1), HYDERABAD
In the result, the appeal filed by the Revenue stands dismissed
ITA 285/HYD/2024[2018-19]Status: DisposedITAT Hyderabad10 Sept 2025AY 2018-19
Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025
For Appellant: Shri M.V. Anil Kumar, Advocate and Shri C.H.Venkatesh, C.AFor Respondent: Ms.U. Mini Chandran, CIT-DR
Section 143(2)Section 143(3)Section 144B
b) Where the workers come forward with their own contribution for the running of educational institutions, matching grants will be given by the Coal Companies.”
11.1 On perusal of above, it is clear that coal companies are under a statutory obligation to provide matching contributions for running educational institutions for their workers. The assessee, in compliance with the said obligation
