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

PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LIMITED MINARPALLY,MINARPALLY VILLAGE vs. INCOME TAX OFFICER, WARD-1, NIZAMABAD

disallowing the claim of\ndeduction of Rs 6,45,461 U/s 80P of the Act\n2. The Ld. CIT(A) has failed to appreciate that the amended\nprovisions of Section 80P are not applicable to the assessment\nyear\n3. The Ld. CIT(A) has failed to appreciate that the delay in filing\nthe return was due to the delay

YADIKI PACS,ANANTAPUR vs. INCOME TAX OFFICER, WARD-1, ANANTAPUR

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

Bench: the Andhra Pradesh High Court against the Order of the Chief Commissioner of Income Tax, Hyderabad rejecting the appellant's application filed u/s 119(2)(b) of the Act to condone the delay in filing the Income Tax Return for the subject AY 2019-20 is pending for disposal as on date. 7. For that the Learned Commissioner of Income Tax (Appeals) had erred in confirming the levy of interest u/s 234A of the Act in consequence to the above." 3

disallowed merely for non-submission of registration certificate during assessment proceedings and that the assessment was completed without properly appreciating the nature of its activities. The assessee also challenged the validity of the reopening under Section 147 on the ground that the notice under Section 148 was issued by the jurisdictional Assessing Officer in violation of the faceless reassessment scheme

KARTHIK KUMAR KYATHAM,NIZAMABAD vs. ITO, WARD-1, ADILABAD

In the result, appeal of the Assessee is\nallowed

151A of the Act, the Ld. JAO Ward- (1) has no jurisdiction\nto issue notice u/s 148 and such notice has to be issued only by\nthe NFAC.\n12. The Ld. CIT(A) erred in passing the order without giving proper\nreasonable opportunity of being heard to the assessee, which is\nincorrect

VIDYUT EMPLOYEES CO-OPERATIVE HOUSING SOCIETY,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD, HYDERABAD

In the result, appeal of the Assessee is partly allowed

Bench: Shri Vijay Pal Raoआ.अपी.सं /Ita No.1878/Hyd./2025 Assessment Year 2018-2019 Vidyut Employees Co- The Dcit, Operative Housing Vs. Circle-6(1), Society, Hyderabad. Hyderabad – 500 004. Pin – 500 034. Telangana. Telangana. Pan Aaaav5182H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Y V Bhanu Narayan Rao, Ca राज" व "ारा /Revenue By: Sri Suresh Babu Kn, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 26.02.2026 घोषणा की तारीख/Pronouncement: 27.02.2026 आदेश/Order

151A read with Section 144B of the IT Act. As per the said Section, the said notice(s)/orders must have been issued by the Faceless Assessing Officer ("FAO") and not by the Jurisdictional Assessing Officer("JAO"), as there is no concurrent jurisdiction of FAO and JAO to issue a notice/order under the Income Tax Act. As the impugned notice

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

disallowing the short term capital loss of an amount being Rs.35,39,35,330/-, under the facts and circumstances of the case. 9. Whether the learned Authorities below are justified in arriving at the unit loss of Rs. 1,53,71,792/-, and recalculating the short term capital gain, under the facts and circumstances of the case. 10. The Appellant

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

disallowing the short term capital loss of an amount being Rs.35,39,35,330/-, under the facts and circumstances of the case. 9. Whether the learned Authorities below are justified in arriving at the unit loss of Rs. 1,53,71,792/-, and recalculating the short term capital gain, under the facts and circumstances of the case. 10. The Appellant

SATAVAHANA UNIVERSITY,KARIMNAGAR vs. INCOME TAX OFFICER, WARD-2, KARIMNAGAR

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1524/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Satavahana University, Vs. Income Tax Officer, Karimnagar. Ward-2, Karimnagar. Pan: Aaajs4101N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri E. Phalguna Kumar, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit-Dr आ.अपी.सं /Ita No.1525/Hyd/2025 (िनधा"रण वष"/Assessment Year:2018-19) Satavahana University, Vs. Income Tax Officer, Karimnagar. Ward-2, Karimnagar. Pan: Aaajs4101N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri E. Phalguna Kumar, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit-Dr आ.अपी.सं /Ita No.1526/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Satavahana University, Vs. Income Tax Officer, Karimnagar. Ward-2, Karimnagar. Pan: Aaajs4101N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri E. Phalguna Kumar, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: Satavahana University Vs. Ito आदेश / Order

151A and hence the Appeal Order Passed by the Ld CIT(A) is bad in law. 2. The Ld CIT(Appeals) erred in analyzing the facts and circumstances of the case, that though the Appellant is eligible for Sec. 10(230) (ab) exemption in denying the same on misapplication of wrong provisions. 3. The Ld. CIT(Appeals) erred

SATAVAHANA UNIVERSITY,KARIMNAGAR vs. INCOME TAX OFFICER, WARD-2, KARIMNAGAR

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1524/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Satavahana University, Vs. Income Tax Officer, Karimnagar. Ward-2, Karimnagar. Pan: Aaajs4101N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri E. Phalguna Kumar, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit-Dr आ.अपी.सं /Ita No.1525/Hyd/2025 (िनधा"रण वष"/Assessment Year:2018-19) Satavahana University, Vs. Income Tax Officer, Karimnagar. Ward-2, Karimnagar. Pan: Aaajs4101N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri E. Phalguna Kumar, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit-Dr आ.अपी.सं /Ita No.1526/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Satavahana University, Vs. Income Tax Officer, Karimnagar. Ward-2, Karimnagar. Pan: Aaajs4101N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri E. Phalguna Kumar, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: Satavahana University Vs. Ito आदेश / Order

151A and hence the Appeal Order Passed by the Ld CIT(A) is bad in law. 2. The Ld CIT(Appeals) erred in analyzing the facts and circumstances of the case, that though the Appellant is eligible for Sec. 10(230) (ab) exemption in denying the same on misapplication of wrong provisions. 3. The Ld. CIT(Appeals) erred

SATAVAHANA UNIVERSITY,KARIMNAGAR vs. INCOME TAX OFFICER, WARD-2, KARIMNAGAR

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1524/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Satavahana University, Vs. Income Tax Officer, Karimnagar. Ward-2, Karimnagar. Pan: Aaajs4101N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri E. Phalguna Kumar, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit-Dr आ.अपी.सं /Ita No.1525/Hyd/2025 (िनधा"रण वष"/Assessment Year:2018-19) Satavahana University, Vs. Income Tax Officer, Karimnagar. Ward-2, Karimnagar. Pan: Aaajs4101N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri E. Phalguna Kumar, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit-Dr आ.अपी.सं /Ita No.1526/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Satavahana University, Vs. Income Tax Officer, Karimnagar. Ward-2, Karimnagar. Pan: Aaajs4101N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri E. Phalguna Kumar, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: Satavahana University Vs. Ito आदेश / Order

151A and hence the Appeal Order Passed by the Ld CIT(A) is bad in law. 2. The Ld CIT(Appeals) erred in analyzing the facts and circumstances of the case, that though the Appellant is eligible for Sec. 10(230) (ab) exemption in denying the same on misapplication of wrong provisions. 3. The Ld. CIT(Appeals) erred