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

2) of the Act are qualified for deduction under section 80G of the Act also. 12. Explanation-2 to section 37(1) of the Act says that any expenditure relatable to the discharge of CSR, is not a business expenditure and cannot be allowed as such. On this aspect, there is no contradiction of the fact submitted by the learned

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

section 80G of the Act in respect of such donations which\nformed part of the spend towards CSR. Respectfully following the\njurisdictional tribunal, ground no 3 is allowed.\n5. Ground No.4 is raised against disallowance of business expenses\non estimate basis amounting to Rs.16,31,00,000/- on account of\ndeduction U/s 80IA. During the assessment proceedings, the AO\ncalled

THERMODYNE DYNAMICS PRIVATE LIMITED,HYDERABAD vs. INCOME-TAX OFFICER, WARD -17(3), HYDERABAD

Bench: Us :

12. Apropos the disallowance made by the A.O. under Section 14A of the Act, the Ld. AR submitted that as the assessee company during the subject year had not received any exempt income, therefore, the A.O. could not have worked out any disallowance as per the pre-amended Section 14A of the Act. The Ld. AR in support

ASST. DIRECTOR OF IT (EXEMP)-II,, HYDERABAD vs. ACTION FOR WELFARE AND AWAKENING IN RURAL ENVIRONMENT (AWARE), HYDERABAD

In the result, the C.O. filed by the assessee is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.709/Hyd/2012 ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Shantivanam, Nagarjuna Sagar Road, Hyderabad. Pan: Aaata2338R (Appellant) (Respondent) C.O. No.138/Hyd/2012 (In आ.अपी.सं /Ita No.709/Hyd/2012) ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Pragati Bhavan, D.No.5-9- 24/78, Lake Hill Road, Adarshnagar, Hyderabad- 500463. Pan: Aaata2338R (Respondent/Cross Objector) (Appellant In Appeal) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Ms. U. Mini Chandran, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing: 08/01/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026

disallowed Rs. 6,15,602/- towards certain expenditure due to absence of adequate evidence. In such circumstances, merely because the Ld. AO failed to pass a consequential order pursuant to the Tribunal’s remand, it cannot be held that the accumulation allowed under section 11(2) of the Act in the original assessment ceased to exist. Therefore

MSN LIFE SCIENCES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeal of assessee in ITA No

12, dated 22.08.2024, dt.27.09.2014 dt.13.09.2024 and dt.19.08.2024, respectively. The Revenue filed cross appeal for A.Y. 2020-21 only. Since, the facts are identical and issues are common but for the figures, for the sake of convenience, these five appeals were heard together and are being disposed of, by this consolidated order.\n2. The grounds raised by the assessee

MSN LIFE SCIENCES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

12, dated 22.08.2024, dt.27.09.2014 dt.13.09.2024 and dt.19.08.2024, respectively. The Revenue filed cross appeal for A.Y. 2020-21 only. Since, the facts are identical and issues are common but for the figures, for the sake of convenience, these five appeals were heard together and are being disposed of, by this consolidated order.\n2. The grounds raised by the assessee

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

Bench: Us:

2) of the Act, which is mandatory for initiating scrutiny proceedings. 4. The LD. CIT(A) ought to have considered that the Ld. AO erred in rejecting the books of accounts of the appellant under section 145 of the Act, and thereafter making separate additions on specific items, which is untenable once the books have been rejected and income

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

disallowed and added back in terms of Explanation 2 to Section 37(1) of the Act. The company can claim deduction for hundred percent of the donation of Rs. 1 crores paid to Prime Minister's National Relief Fund u/s 80G(2)(iiia) read with Section 80G(1)(i) of the Act. The company claim deduction to the extent

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

disallowed and added back in terms of Explanation 2 to Section 37(1) of the Act. The company can claim deduction for hundred percent of the donation of Rs. 1 crores paid to Prime Minister's National Relief Fund u/s 80G(2)(iiia) read with Section 80G(1)(i) of the Act. The company claim deduction to the extent

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. SRI CHAITANYA EDUCATIONAL COMMITTE, VIJAYAWADA

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

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

12 are subject to certain conditions provided under section 13 of the Income Tax Act, 1961. Section 13 deals with any part of income or any property of the Trust or Institution directly and directly used for the benefit of any person referred to in section 13(3) of the Act. Section 13(2) deals with deemed benefit given

ACIT., CENTRAL CIRCLE-2(4), , HYDERABAD vs. M/S. MAITHRI LABORATORIES PRIVATE LIMITED, HYDERABAD

In the result, both the appeals of assessee and the Revenue\nare partly allowed

12 dated 13.08.2024.\nSince, the facts are identical and issues are common but for the\nfigures, for the sake of convenience, these two appeals were heard\ntogether and are being disposed of, by this consolidated order.\n\n2. The grounds raised by the assessee in ITA No.1059/Hyd/2024\nfor A.Y. 2020-21 read as under :\n“1. The order

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. M/S. MSN LIFE SCIENCES PVT. LTD., HYDERABAD

12, dated 22.08.2024,\ndt.27.09.2014 dt.13.09.2024 and dt.19.08.2024, respectively. The\nRevenue filed cross appeal for A.Y. 2020-21 only. Since, the facts\nare identical and issues are common but for the figures, for the sake\nof convenience, these five appeals were heard together and are being\ndisposed of, by this consolidated order.\n\n2.\nThe grounds raised by the assessee

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. MSN PHARMACHEM PVT. LTD., HYDERABAD

In the result, the appeal of assessee in ITA No

12, dated 22.08.2024,\ndt.27.09.2014 dt.13.09.2024 and dt.19.08.2024, respectively. The\nRevenue filed cross appeal for A.Y. 2020-21 only. Since, the facts\nare identical and issues are common but for the figures, for the sake\nof convenience, these five appeals were heard together and are being\ndisposed of, by this consolidated order.\n2. The grounds raised by the assessee

MSN LIFE SCIENCES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeal of assessee in ITA No

12, dated 22.08.2024,\ndate.27.09.2014 date.13.09.2024 and date.19.08.2024, respectively. The\nRevenue filed cross appeal for A.Y. 2020-21 only. Since, the facts\nare identical and issues are common but for the figures, for the sake\nof convenience, these five appeals were heard together and are being\ndisposed of, by this consolidated order.\n2. The grounds raised by the assessee

MSN LIFE SCIENCES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeal of assessee in ITA No

12, dated 22.08.2024,\ndt.27.09.2014 dt.13.09.2024 and dt.19.08.2024, respectively. The\nRevenue filed cross appeal for A.Y. 2020-21 only. Since, the facts\nare identical and issues are common but for the figures, for the sake\nof convenience, these five appeals were heard together and are being\ndisposed of, by this consolidated order.\n2. The grounds raised by the assessee

PRABHAKAR REDDY BASIREDDY, NALGONDA vs. DCIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, both the appeals filed by the assessee in ITA Nos

disallowed the assessee’s claim for deduction under section 80C of the Act of Rs. 66,982/-. 6. Accordingly, the AO vide his order under section 147 of the Act, dated 26/03/2025, determined the income of the assessee at Rs. 8,35,157/-. 7. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without success

PRABHAKAR REDDY BASIREDDY, NALGONDA vs. DCIT., CENTRAL CIRCLE-1(1) , HYDERABAD

In the result, both the appeals filed by the assessee in ITA Nos

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

disallowed the assessee’s claim for deduction under section 80C of the Act of Rs. 66,982/-. 6. Accordingly, the AO vide his order under section 147 of the Act, dated 26/03/2025, determined the income of the assessee at Rs. 8,35,157/-. 7. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without success

RASHID HUSSAIN,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(3), HYDERABAD

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

disallowance of expenditure Ra. 16,33,050/- made by the AO without properly considering the submissions made by the assessee. 5. The Ld. CIT(A) has erred by not adjudicating the ground no. 2 by the appellant assailing that the incriminating material in the course of search relating to assessee. 6. The Ld. CIT(A) ought to have adjudicated ground

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

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

2)(iv) read with Section 80G(1)(ii) of the Act. Situation 4 : The company has contributed Rs.1 crore to Prime Minister's National Relief Fund and Rs. 1 crore to any other charitable trust registered u/s 80G(5) of the Act. Page 9 of 12 Tax Treatment: The entire CSR expenditure of Rs.2 crores is to be disallowed