VEERA REDDY POSHAM,NALGONDA vs. ACIT, CENTRAL CIRCLE1(1), HYDERABAD

In the result, ITA.No.1830/Hyd

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.Nos.1829 & 1830/Hyd/2025 Assessment Years 2020-2021 & 2022-2023 Veera Reddy Posham, The Acit, Nalgonda – 508 246 Central Circle-1(1), Vs. Telangana. Hyderabad. Telangana. Pan Aijpp0376P (Applicant) (Respondent) -None- िनधा"रती "ारा/Assessee By : राज" व "ारा/Revenue By : Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 09.03.2026 घोषणा की तारीख/Pronouncement: 13.03.2026 आदेश/Order Per Vijay Pal Rao:

section 80C(2)(xvii).  The authorities below failed to call for or verify the documentary evidence before making the disallowance; the addition is therefore unjustified and liable to be deleted. E. Disallowance of HRA Exemption u/s 10(13A

SWARNA EDUCATIONAL ACADEMY,HYDERABAD vs. ITO, EXEMPTION WARD-1(4), HYDERABAD

In the result, the appeal of assessee is dismissed as infructuous

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

13A or Section 13B in schedule Part B-TI of the return. In response to the same, the assessee filed return of income on 21.5.2019 correcting the defect declaring the income at Rs.1,45,308/-. Subsequently, assessee received intimation u/s 143(1) of the Act on 17-10-2019 in which application of funds of Rs.4

MADHUSUDHAN JAJU,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, SANGAREDDY

In the result, the C.O. of the Revenue is allowed for statistical\npurposes

disallowed the exemption of\nRs.18,14,003/- u/s.54F of the Act. The Ld. AR relying on the\ndecision of Hon'ble High Courts and Tribunals (page nos.1 to 53 of\nthe case laws of paper book) and submitted that even if the amounts\nare invested in CGAS after the due date specified u/s.139(1)\nof the Act, but before filing

SUPRIYA NAGENDLA,SECUNDERABAD vs. ITO., WARD-4(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1521/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Smt. Supriya Nagendla Vs. Income Tax Officer Secunderabad Ward 4(1) Pan:Aaupn8127B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Assessee Smt. Supriya Nagendla राज" व "ारा/Revenue By:: Shri Abhinav Pitta, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Pronouncement: 19/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Smt. Supriya Nagendla (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 05.08.2025 For The A.Y 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal:

disallowance of severance pay solely on the ground of company deducting tax on payment and not verification of evidence, which is unjustified, especially when such an evidences and supporting produced in proceedings, and the appellant was not given an opportunity to provide the same. The additions are arbitrary, contrary to the principles of natural justice, and not sustainable