ZAHEER AHMED SYED,HYDERABAD vs. ACIT., CC-2(2), HYDERABAD

In the result, the appeal filed by the assessee is dismissed

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

disallowance of donation. In response, the assessee submitted that, he has paid donation under CSR initiative for charitable purpose and in support of his arguments, filed the registration details of R.R. 4 Zaheer Ahmed Syed Charitable trust

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

disallowance of 80G deduction amounting to Rs.1,88,97,644 claimed against CSR expenditure. The company extended following donations out of the CSR expenses; Details of Donations made during the FY 2016-17 Name of the Party Amount in (Rs) Pioneer Education Trust 2,88,45,288 Utkarsh Star Mitra Mandal 50,00,000 Sri Sringeri Peetham Charitable

OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

Charitable Trust and Sewa International, which are eligible for 50% Page 2 of 13 ITA-TP Nos. 145 & 482/Hyd/2022 deduction u/s 80G of the Act. Accordingly, assessee claimed deduction of Rs. 1,33,27,000/-. 5. Learned Assessing Officer, however, disallowed

OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

Charitable Trust and Sewa International, which are eligible for 50% Page 2 of 13 ITA-TP Nos. 145 & 482/Hyd/2022 deduction u/s 80G of the Act. Accordingly, assessee claimed deduction of Rs. 1,33,27,000/-. 5. Learned Assessing Officer, however, disallowed

SEVA BHARATHI,HYDERABAD vs. CIT., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

Charitable Trust (supra), has held in Paras-8 to 10 as under : “8. We have heard the rival contentions and perused the material on record. We observe that in the instant facts, it is not a case where the assessee had not filed Form 10 in the original return of income, before the due date prescribed of filing return

SEVA BHARATHI,HYDERABAD vs. ITO., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

Charitable Trust (supra), has held in Paras-8 to 10 as under : “8. We have heard the rival contentions and perused the material on record. We observe that in the instant facts, it is not a case where the assessee had not filed Form 10 in the original return of income, before the due date prescribed of filing return

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

disallowance of 80G deduction\namounting to Rs.1,88,97,644 claimed against CSR expenditure. The\ncompany extended following donations out of the CSR expenses;\nDetails of Donations made during the FY 2016-17\nName of the Party\nAmount in (Rs)\nPioneer Education Trust\n2,88,45,288\nUtkarsh Star Mitra Mandal\n50,00,000\nSri Sringeri Peetham Charitable

DELOITTE & TOUCHE ASSURANCE & ENTERPRISE RISK SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals are allowed

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

charitable trust registered u/s 80G(5) of the Act. Tax Treatment: The entire CSR expenditure of Rs.2 crores is to be disallowed

DELOITTEE TAX SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals are allowed

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

charitable trust registered u/s 80G(5) of the Act. Tax Treatment: The entire CSR expenditure of Rs.2 crores is to be disallowed

POWER MECH PROJECTS LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(3), HYDERABAD

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

charitable trust registered u/s 80G(5) of the Act. Tax Treatment: The entire CSR expenditure of Rs.2 crores is to be disallowed

UNNATHI LEISURE VENTURES PVT LTD,HYDERABAD vs. DCIT, CIRCLE- 8(1), HYDERABAD

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

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.582/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2018-19) Unnathi Leisure Ventures Vs. Dy. Cit (P) Ltd Hyderabad Circle 8(1) Pan: Aabcu7058C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca राज" व "ारा/Revenue By:: Shri Madan Mohan Meena, Dr सुनवाई की तारीख/Date Of Hearing: 20/08/2024 घोषणा की तारीख/Pronouncement: 20/08/2024 आदेश/Order

disallowed depreciation and thus, order of the learned CIT (A) should be upheld. 8. We have heard both the parties, perused the material available on record and gone through the orders of the authorities below. The appellant claims to have constructed building on leasehold land taken from M/s. Palanati Ram Reddy Charitable Trust

DARGA EHAZRAT SYEDSHAH KHWAJADAS CHISTI UNNAYABI PERPETUAL TRUST VATPALLI,VATPALLY SAHREEF vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

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

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

charitable trust (2024) 158 Taxmann.com 114 (Ahmedabad-Trib) in support of his contention. 5. Ld. DR submitted that as rightly pointed out by the Ld. CIT(A), in terms of the CBDT Circular No. 2/2020 dated 3/1/2020 the assessee has to file condonation application under section 119(2) of the Act before the concerned CIT with the reasons for belated

HYDERABAD SCIENCE SOCIETY,HYDERABAD vs. DCIT., EXEMPTION CIRCLE 1(1), HYDERABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order

disallowed the claim of exemption u/secs.11 and 12 of the Act on the same grounds as considered by the learned CIT(E) while passing the Order dated 31.12.2018 cancelling the registration u/sec.12AA of the Act. Since the registration was restored by 6 ITA.No.1128/Hyd./2024 the Tribunal and consequential order was also passed by the learned

MANTHAN FOUNDATION,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri K. Narasimha Charyआ.अपी.सं / Ita No. 375/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2022-23) Manthan Foundation Vs. Dy. Cit (Exemption) Hyderabad Circle 1(1) [Pan No. Aactm1527G) Hyderabad अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee By: A.V.Sai Sudha,Ca राज" व "ारा/Revenue By: Shri B Naveen Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement On: 05/07/2024

trust under section 11 (2) of the Act. Assessee preferred appeal before the Ld. CIT(A), but the Ld. CIT(A) by way of impugned order held that the AO-CPC rightly disallowed the assessee’s claim of exemption under section 11/12 of the Act in the absence of audit report filed after due date prescribed under section

ABID ALI KHAN EDUCATIONAL TRUST,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.457/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2017-18) Abid Ali Khan Educational Dcit Trust Vs. Exemption Hyderabad Circle-1(1) [Pan : Aaata4256G] Hyderabad अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee By: Mohd Shoeb, Ar राजस्‍व द्वारा/Revenue By: Shri Srinath Sadanala, Dr सुिवाई की तारीख/Date Of Hearing: 20/08/2024 घोर्णा की तारीख/Pronouncement On: 25/09/2024

disallowing exemption claimed by the Trust under section 11 of the Act. Assessee preferred appeal before the Ld. CIT(A), but the Ld. CIT(A) by way of impugned order held that Form 10B was filed on 28.09.2017, the date on which the return of income was filed, which shows that the assessee filed both the tax audit report

TOUCHALIFE FOUNDATION INDIA,HYDERABAD vs. INCOME TAX OFFICER, EXEMPTIONS, WARD 1(3), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri K. Narasimha Charyआ.अपी.सं / Ita No. 617/Hyd/2024 (िनधा"रण वष" / Assessment Year: 2022-23) Touchalife Foundation India Vs. Ito, Exemptions, Hyderabad Ward 1 (3), [Pan No. Aagct 7121A) Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent िनधा"रती "ारा/Assessee By: Advocate Srinarayan Toshniwal राज" व "ारा/Revenue By: Shri Aravindakshan, Dr सुनवाई की तारीख/Date Of Hearing: 10/07/2024 घोषणा की तारीख/Pronouncement On: 25/07/2024

trust under section 11 of the Act. Assessee preferred appeal before the Ld. CIT(A), but the Ld. CIT(A) by way of impugned order held that the reasons for the delay in submission of the audit report or material, subsequent filing of any document cannot be considered for processing the return and intimation, and the AO-CPC rightly disallowed

SRI SARADA PEETHAM CHARITABLE TRUST,VISAKHAPATNAM vs. ITO., EXEMPTION WARD-1(4), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.792/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2023-24) Sri Sarada Peetham Charitable Income Tax Officer Exemption, Vs. Ward-1(4), Hyderabad. Trust, Visakhapatnam. Pan:Aagts3745N (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Gvn Hari, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025 आदेश/Order

charitable trust, filed its return of income on 07.09.2023 declaring total income of Rs. Nil, claiming exemption of Rs.1,73,30,178/- under section 11 of the Income Tax Act, 1961 (“the Act”). Along with the return of income, the assessee also filed the audit report in Form No.10BB as well as Form No.10 on the same date

LIGHT ASSOCIATES MINISTRY OF ST. BARNABA SOCIETY,KHAMMAM vs. ITO, (EXEMPTIONS)-3,, HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2010-11 Light Associates Ministry Vs. Income Tax Officer Of St. Barnaba Society (Exemptions)-3 Khammam Hyderabad Pan:Aaatl4330L (Appellant) (Respondent) Assessee By: Advocate B. Nishitha Revenue By: Shri Rajendra Kumar, Cit(Dr) Date Of Hearing: 17/03/2023 Date Of Pronouncement: 27/03/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 2.12.2019 Of The Learned Cit (A)-9 Hyderabad, Relating To A.Y.2010-11. 2. There Is A Delay Of 490 Days In Filing Of This Appeal By The Assessee For Which The Assessee Has Filed A Condonation Application Explaining The Reasons For Such Delay Which Is Due To The Prevailing Covid Situation. After Hearing Both The Sides, The Delay In Filing Of The Appeal By The Assessee Is Condoned & The Appeal Is Admitted For Adjudication.

charitable activities and hence committed gross 11 The Lower Appellate Authority failed to see that, the Assessing Authority has not provided any cognate reasons to state as to why the Appellant is not illegality in disallowing the exemption eligible for grant of exemption for carrying out educational activities and thus passed an abstract order violating the principles of natural justice