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

13,76,58,674/- is erroneous both in facts and in law. 3. The observation of the CIT(A) that exemption u/s.11 was granted upto the A.Y.1989-90 only and no exemption was granted for the A.Ys. 1991-92, 1992-93 and 1994-95 and hence provisions of section 11(2) are not applicable in respect of the income accumulated

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

Bench: Us :

13. Per contra, the learned CIT-DR (for short “ld. DR”) relied upon the orders of lower authorities. The Ld. DR submitted that the A.O. as per the CBDT Circular No.5/2014 (F.No.225/182/2013-ITA- III), dated11.02.2014 had rightly made the disallowance in the hands of the assessee company under Section 14A of the Act. 14. Apropos the addition made

CO-OPERATIVE ELECTRIC SUPPLY SOCIETY LTD.,KARIMNAGAR vs. DCIT., CIRCLE-1, KARIMNAGAR

Bench: Us:

disallowance under Section 36(1)(va) of the Act, initiated proceedings under Section 147 of the Act. The notice under Section 148 of the Act dated 30.01.2019 was served upon the assessee. Cooperative Electric Supply Society Ltd. 4. During the course of assessment proceedings, the A.O. observed that the assessee society, during the subject year, had received interest

CO-OPERATIVE ELECTRIC SUPPLY SOCIETY LTD.,,SIRICILLA vs. DCIT., CIRCLE-1, KARIMNAGAR

Bench: Us:

disallowance under Section 36(1)(va) of the Act, initiated proceedings under Section 147 of the Act. The notice under Section 148 of the Act dated 30.01.2019 was served upon the assessee. Cooperative Electric Supply Society Ltd. 4. During the course of assessment proceedings, the A.O. observed that the assessee society, during the subject year, had received interest

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

Bench: Us:

disallowance of Rs. 94,55,889/- are upheld and sustained. Accordingly. relevant grounds of appeal are dismissed and not allowed. 6. In result, the present appeal of the appellant is dismissed and not allowed.” 12. The assessee company, being aggrieved with the order of the CIT(A), has carried the matter in appeal before us. 13. We have heard

SREE KANYAKA MUTUALLY AIDED CO-OP THRIFT CREDIT AND MARKETG. SOCIETY LIMITED,HINDUPUR vs. INCOME TAX OFFICER, WARD 1, HINDUPUR

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia

disallowing the deduction claimed under section 80P(2)(a)(i) of the Act.” 9. With regards to the second contention, the Ld. AR submitted that, if the first contention is not acceptable, then the assessee is entitled for deduction u/s 57 of the Act. The ld. AR also submitted that, in support of their claim the assessee rely

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)

13) read with section 144B of the Act, dated 06 December 2024 is illegal and void in as much as it is barred by limitation as the order is passed beyond the time limit prescribed under section 153 of the Act and therefore the order, is liable to be set aside. Grounds relating to corporate tax: 2. Ground 2: Erroneous

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 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

DURGAMATHA HOUSE BUILDING CONSTRUCTION CO OPERATIVE HOUSING SOCIETY LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2020-21 Durgamatha House Building Vs. The Income Tax Officer, Ward-11(1), Construction Co-Operative Hyderabad. Housing Society Limited, Hyderabad. Pan : Aacad6852C (Appellant) (Respondent) Assessee By: Shri T. Chaitanya Kumar, Advocate Revenue By: Ms. Kavitha Rani, Sr-Dr Date Of Hearing: 03.12.2024 Date Of Pronouncement: 10.12.2024

disallowance was made under section 143(1) of the Act assessee filed a rectification application before Centralized Processing Centre, Bangalore, however, the same was denied without giving any proper reasons and assessee filed the appeal before the learned CIT(A) and learned CIT(A) did not decide the issue on merits, however, he proceeded to decide the issue on technical

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

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

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

D E R PER MANJUNATHA G., A.M : These appeals filed by the assessee are directed against the separate orders of Commissioner of Income Tax (Appeals) – 11, Hyderabad, dated 11.01.2023, pertains to the assessment years 2017-18 to 2019-20. Since common issues are involved in all these three appeals, these appeals were heard together and are being disposed

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of the assessee for A

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

D E R PER MANJUNATHA G., A.M : These appeals filed by the assessee are directed against the separate orders of Commissioner of Income Tax (Appeals) – 11, Hyderabad, dated 11.01.2023, pertains to the assessment years 2017-18 to 2019-20. Since common issues are involved in all these three appeals, these appeals were heard together and are being disposed

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

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

D E R PER MANJUNATHA G., A.M : These appeals filed by the assessee are directed against the separate orders of Commissioner of Income Tax (Appeals) – 11, Hyderabad, dated 11.01.2023, pertains to the assessment years 2017-18 to 2019-20. Since common issues are involved in all these three appeals, these appeals were heard together and are being disposed

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)

2 On the facts and in the circumstances of the case, the final assessment order passed by the Ld. AO under Section 143(3) read with Section 144C(13) read with Section 144B of the Act is barred by limitation as the same is passed beyond the time limit prescribed under Section 153 of the Act and hence, the order

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

In the result, appeal of the assessee for the assessment year 2020-2021 is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The Dcit, Circle-6(1), Vs. Hyderabad – 500 034 Hyderabad. Pan Adkpc1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Ranjan Agrawala, Sr. Ar

d) on 29.03.2023, wherein, the AO has recorded that, despite sufficient time allowed to the assessee in accordance with the provisions of section 148A(b) for compliance to the show cause notice dated 21.02.2023, there is no compliance on behalf of the assessee to the said show cause notice. The AO decided that it is a fit case for issue

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

Appeal are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

D E R PER BENCH : The appeals of the assessee arise from the separate orders of Commissioner of Income Tax (Appeals) – 12 dated 21.08.2024 for A.Y. 2011-12 and dated 22.08.2024 for A.Ys 2012-13 to 2014-15, respectively. Revenue filed cross appeal for the assessment year 2019-20. Since, the facts are identical and issues are common