ACIT, CIRCLE-2(1), HYDERABAD vs. HINDUJA NATIONAL POWER CORPORATION LIMITED, HYDERABAD

In the result, the appeal of Revenue is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.235/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) The Assistant M/S. Hinduja National Power Commissioner Of Income Vs. Corporation Ltd. Tax, Circle 2(1), Hyderabad. Hyderabad. Pan : Aabch2426D अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri K. A. Sai Prasad, C.A. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

D E R PER LALIET KUMAR, J.M : The appeal filed by the Revenue is directed against the order of Commissioner of Income Tax (Appeals) – National Faceless Appeal Centre (NFAC), Delhi dt. 23.01.2023 (hereinafter referred to as “the ld.CIT(A)”) invoking proceedings under section 143(3) of the Income Tax Act, 1961 (in short, “the Act”) relating

THE ANDHRA PRADESH STATE COOPERATIVE BANK LIMITED,HYDERABAD vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

13 affiliated District Cooperative Central Banks (DCCBS), which in turn, have 386 Branches and 1959 Primary Agricultural Cooperative Societies (PACS) through which, developmental agricultural credit is provided. The assessee extends financial support to Apex Cooperative Federations like MARKFED, APCO, FEDCON etc. It has also provides direct finance to small and medium industries and agro-based units. ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

13 affiliated District Cooperative Central Banks (DCCBS), which in turn, have 386 Branches and 1959 Primary Agricultural Cooperative Societies (PACS) through which, developmental agricultural credit is provided. The assessee extends financial support to Apex Cooperative Federations like MARKFED, APCO, FEDCON etc. It has also provides direct finance to small and medium industries and agro-based units. ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

13 affiliated District Cooperative Central Banks (DCCBS), which in turn, have 386 Branches and 1959 Primary Agricultural Cooperative Societies (PACS) through which, developmental agricultural credit is provided. The assessee extends financial support to Apex Cooperative Federations like MARKFED, APCO, FEDCON etc. It has also provides direct finance to small and medium industries and agro-based units. ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

13 affiliated District Cooperative Central Banks (DCCBS), which in turn, have 386 Branches and 1959 Primary Agricultural Cooperative Societies (PACS) through which, developmental agricultural credit is provided. The assessee extends financial support to Apex Cooperative Federations like MARKFED, APCO, FEDCON etc. It has also provides direct finance to small and medium industries and agro-based units. ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

13 affiliated District Cooperative Central Banks (DCCBS), which in turn, have 386 Branches and 1959 Primary Agricultural Cooperative Societies (PACS) through which, developmental agricultural credit is provided. The assessee extends financial support to Apex Cooperative Federations like MARKFED, APCO, FEDCON etc. It has also provides direct finance to small and medium industries and agro-based units. ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

13 affiliated District Cooperative Central Banks (DCCBS), which in turn, have 386 Branches and 1959 Primary Agricultural Cooperative Societies (PACS) through which, developmental agricultural credit is provided. The assessee extends financial support to Apex Cooperative Federations like MARKFED, APCO, FEDCON etc. It has also provides direct finance to small and medium industries and agro-based units. ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page

THE ANDHRA PRADESH STATE CO OPERATIVE BANK LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

13 affiliated District Cooperative Central Banks (DCCBS), which in turn, have 386 Branches and 1959 Primary Agricultural Cooperative Societies (PACS) through which, developmental agricultural credit is provided. The assessee extends financial support to Apex Cooperative Federations like MARKFED, APCO, FEDCON etc. It has also provides direct finance to small and medium industries and agro-based units. ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page

NETCRACKER TECHNOLOGY SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 5(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

disallowance of donations under Section 80G towards CSR expenditure. 6. Aggrieved by the final assessment order, the assessee is now in appeal before us. 7. The learned counsel for the assessee, Ms. Tanmayee Rajkumar, Advocate, referring to the final assessment order passed by the A.O. under Section 143(3) r.w.s. 144C(13) r.w.s. 144B dated 06.06.2024, submitted that, the assessment

ADP PRIVATE LIMITED,HYDERABAD, TELANGANA vs. DCIT., CIRCLE 1(1), HYDERABAD, TELANGANA

In the result, the appeal filed by the assessee is allowed in terms of our observations given hereinabove

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

D E R PER MANJUNATHA G., A.M : This appeal filed by the assessee is against the final assessment order passed under Sections 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income-tax Act, 1961 (for short “the Act”), dated 2 ADP Private Limited 06.12.2024, in pursuance to the Directions dated 27.09.2024 of the learned Dispute Resolution Panel–1

BRIJESH CHANDWANI,HYDERABAD vs. DCIT., CIRCLE -6(1), HYDERABAD

d) of section 148A of the Act has been passed in such case vide DIN ITBA/AST/F/148A/2022-23/1051563421(1) dated 29/03/2023 and annexed herewith for reference, 2. I, therefore, propose to assess or reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the Assessment Year 2016-17 and I, hereby, require

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

FEDERATION OF AP COOPERATIVE URBAN BANKS AND CREDIT SOCIETIES LIMITED HYD,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.464/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Federation Of Ap Vs. Income Tax Officer Cooperative Urban Banks Ward 9(1) & Credit Societies Ltd. Hyderabad Hyd, Hyderabad Pan:Aaaaf7350F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025

D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.464/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Federation of AP Vs. Income Tax Officer Cooperative Urban Banks Ward 9(1) and Credit Societies Ltd. Hyderabad Hyd, Hyderabad PAN:AAAAF7350F (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue by:: Shri V. Ravish

DCIT, CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

d) any vehicle; or\n(e) any plant or machinery, the whole of the actual cost of\nwhich is allowed as deduction (whether by way of\ndepreciation or otherwise) in computing the income\nchargeable under the head "Profits and gains of business or\nprofession" of any previous year.]\n17. Firstly, we will deal with the issue under Section\n32(1

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 his claim for deduction of expenditure of Rs.16,33,050/-. Accordingly, the CIT(A) partly allowed the appeal. 5 Rashid Hussain vs. ACIT 8. The assessee being aggrieved with the order of the CIT(A) has carried the matter in appeal before us. 9. We have heard the Ld. Authorised Representatives of both parties, perused the orders

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeal filed by the assessee is partly allowed

Section 143(3) of the Income-tax Act, 1961 dated 18.03.2014 on the ground that, the assessee has not challenged the additions made by the A.O. and accepted the disallowances. 5. Aggrieved by the assessment order, the assessee preferred appeal before the Ld. CIT(A). Before the Ld. CIT(A), the assessee challenged the addition made towards disallowance of foreign

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