N.A.M. EXPRESSWAY LIMITED,DELHI vs. DCIT, CIRCLE-5(1), HYDERABAD

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

Bench: the due date provided for filing return of income u/s 139(1) of the Act, which attracts the provisions section 43B, however, the said amount 3

4) of section 270A of the Act, the AO shall, within a period of three months from the end of the month, in which application under sub-section (1) is received, pass an order, accepting or rejecting such application. In the present case, although the AO has rejected the application filed by the assessee in the penalty order itself passed

KRISHNA KISHORE REDDY MANYAM ,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(4) , HYDERABAD

In the result, the appeal filed by the assessee is partly allowed\nfor statistical purposes in terms of our aforesaid observations

disallowed the same.\n5. Ostensibly, the assessee during the course of the assessment\nproceedings came up with a new claim, wherein based on a revised\nstatement of computation of income that was filed with the A.O.\non 29.08.2010, it was claimed by him that as the agricultural land\nsituated at Village: Manchirevula was not a “capital asset” within\nthe meaning

LYCOS INTERNET LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdia

section 249(4)(a), ignoring the fact that the assessee had not paid the tax due on the income returned by it. 2. Alternatively and without prejudice to ground no.1, the CIT(A) erred in deleting the disallowance

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

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

4 thereof, it is seen that unsecured loans include FCCBs worth Rs. 19 Country Club Hospitality & Holidays Limited 101,72,00,000/-. Therefore, the above decision is clearly applicable to the facts of the case before us. In the case of Gati Ltd. (cited supra), this bench was considered the nature of the expenses incurred for issuance of FCCBs

PRIMARY AGRICULTURAL CO OPERATIVE SOCIETY LIMITED CHENNARAOPET,WARANGAL vs. ITO, WARD-1, WARANGAL

Bench: Us:

disallowing the assessee society's claim for deduction of interest 3 Primary Agricultural Cooperative Society Limited received from advances, determined its income at Rs. 1,24,40,090/-. 3. Aggrieved, the assessee society carried the matter in appeal before the CIT(A), who observed that though the appeal filed by the assessee society involved a delay of 388 days

VALUELABS TECHNOLOGIES,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-8(1), HYDERABAD

In the result, appeal of the assessee is partly allowed for statistical purposes in above terms

Bench: Shri Chandra Mohan Garg & Shri Laxmi Prasad Sahu

disallowed the provision for consultancy charges as the assessee’s claim that it is reversed in the next year will not make this provision as an allowable expenses in the impugned AY. 4. Aggrieved, the assessee is in appeal before the ITAT. 5. Before us, the ld. AR of the assessee submitted that the provision of consultancy charges has been

RAMKY INFRASTRUCTURE LIMITED, HYDERABAD,HYDERABAD vs. JCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2009-10 Ramky Infrastructure Ltd, Vs. Joint Commissioner Of Hyderabad. Income Tax, Pan:Aaacr8627B Circle 3(1), Hyderabad. (Appellant) (Respondent) Assessee By: Shri A.V. Raghuram. Revenue By: Shri Jeevan Lal Lavidiya, Dr Date Of Hearing: 15/11/2022 Date Of Pronouncement: 28/11/2022 O R D E R Per Laliet Kumar, J.M

disallowance to be made. This order has also become final in the sense that there is no order under section 263 nor under section 147 of the Act disturbing the quantification made by the AO with respect to the deduction allowable under section 80IA of the Act. 5. In the appeal proceedings which are pending against the original assessment dated

GACM TECHNOLOGIES LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-3(4), HYDERABAD

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year – 2017-18 Gacm Technologies Ltd. Vs. Income Tax Officer Ward-3(4), Hyderabad (Formerly Known As Stampede Capital Limited) Hyderabad Pan : Aaacb7421K (Appellant) (Respondent) Assessee By: Shri Rajesh Vaishnav, Ld.Ar Revenue By: Shri Srinath Sadanala, Ld.Dr 05.09.2024 Date Of Hearing: Date Of Pronouncement: 06.09.2024

disallowance u/s 14A shall not exceed the actual amount of expenditure incurred in earning Exempt Income. 5. Based on the facts and circumstances of the case and in law, the Ld.AO/CIT(A) : 5.1. Erred in appreciating the fact that dividend earned is exempt income the hands of appellant. 6. The appellant may add, alter or modify any other point

KREATIVE HOSTS ATRIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: S/Shri A .Mohan Alankamony & Chandra Mohan Gargassessment Year : 2013-14 M/S. Kreative Hosts Atria Pvt Vs. Dcit, Circle-2(1), Ltd., C/O. P. Murali & Co., C,A, Hyderabad 6-3-655/2/3, Simajiguda, Hyderabad Pan/Gir No.Aadck 2362 B (Appellant) .. ( Respondent) Assessee By : Shri P.Murali Mohan Rao , Ar Revenue By : Shri T.Sunil Goutham (Dr) Date Of Hearing : 11/10/ 2021 Date Of Pronouncement : 06/01/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-2, Hyderabad Dated 28.5.2018 For The Assessment Year 2013-14 .

disallowance of Rs.2,96,988/- made under section 40(a)(ia) of the Act. 3. The appeal is time barred by 798 days. The assessee has filed condonation petition for condoning the delay in filing the appeal. It is stated in the petition that the first appellate order for the assessment year P a g e 1 | 9 Assessment Year

MULAKALA MOHAN KRISHNA,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

4)(iv) in respect of profits derived from the solar power unit. The return of income was filed by the assessee within the extended due date of 15th March, 2022. The audit report in Form No.10CCB was required to be filed before one month from the last date of filing the return of income. Accordingly, the extended due date

TIBERWALA ELECTRONICS LIMITED,HYDERABAD vs. DCIT CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumar

249(3) of the Act. The main grievance of the assessee in this appeal is in respect of the disallowance under section 36(1)(va) of the Income Tax Act, 1961 (for short “the Act”) on account of the PF and ESI contribution received by the assessee from the employees and deposited with the Government, after due date

TIBERWALA ELECTRONICS LIMITED,HYDERABAD vs. DCIT CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumar

249(3) of the Act. The main grievance of the assessee in this appeal is in respect of the disallowance under section 36(1)(va) of the Income Tax Act, 1961 (for short “the Act”) on account of the PF and ESI contribution received by the assessee from the employees and deposited with the Government, after due date

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

Section 249(3)of the Act is discretionary in nature and the assessee cannot seek condonation of delay under this provision as a matter of right but has to satisfy the FAA by explaining the sufficient cause for the delay. (v) Just because there is merit in the appeal filed by the assessee, any amount of delay, however, negligently caused

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

Section 249(3)of the Act is discretionary in nature and the assessee cannot seek condonation of delay under this provision as a matter of right but has to satisfy the FAA by explaining the sufficient cause for the delay. (v) Just because there is merit in the appeal filed by the assessee, any amount of delay, however, negligently caused

MANJEERA PROJECTS ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-11(1), HYDERABAD

Appeals are partly allowed in above terms

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

4 buildings containing various residential units, each block also can be considered as a separate housing project and the assessee is eligible to claim the deduction u/s 80IB(10) of the Act on the profits from buildings ITA Nos 1704 1082 and 1230 Manjeera Projects Hyderabad. which are completed. For this proposition, he placed reliance upon the following decisions

MANJEERA PROJECTS ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

Appeals are partly allowed in above terms

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

4 buildings containing various residential units, each block also can be considered as a separate housing project and the assessee is eligible to claim the deduction u/s 80IB(10) of the Act on the profits from buildings ITA Nos 1704 1082 and 1230 Manjeera Projects Hyderabad. which are completed. For this proposition, he placed reliance upon the following decisions

MANJEERA PROJECTS ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

Appeals are partly allowed in above terms

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

4 buildings containing various residential units, each block also can be considered as a separate housing project and the assessee is eligible to claim the deduction u/s 80IB(10) of the Act on the profits from buildings ITA Nos 1704 1082 and 1230 Manjeera Projects Hyderabad. which are completed. For this proposition, he placed reliance upon the following decisions

REVANTH REDDY ANUMALA,BANJARA HILLS vs. A.C.I.T CENTRAL CIRCLE-1(2), HYDERABAD

249 of Income Tax Act, which provides powers to the Id. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 10 ITA.No.650/Hyd./2023 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon'ble High Court as well as before