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7 results for “disallowance”+ Section 80Dclear

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Key Topics

Section 270A6Section 143(1)6Section 1325Section 2635Section 143(2)3Section 143(3)3Section 40A(3)3Search & Seizure3Condonation of Delay3

F5 NETWORKS INNOVATION PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for

ITA 912/HYD/2024[2020-21]Status: DisposedITAT Hyderabad30 Jun 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Sharath Rao & ShriFor Respondent: Shri Narender Kumar Naik
Section 143(1)Section 143(3)Section 92C

section include: 1. Mathematical Errors - Correction of any arithmetical or clerical errors in the return. 2. Incorrect Claims - Disallowance of incorrect claims that are apparent from the information provided in the return. 3. Disallowance of Losses - If carried-forward losses or deductions are claimed without filing the required supporting documents or returns in previous years. 4. Deduction Disallowance

Addition to Income3
Section 80D2
Penalty2

SRINIVASA REDDY YETURU,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1898/HYD/2025[2022-23]Status: DisposedITAT Hyderabad18 Feb 2026AY 2022-23

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita No.1898/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2022-23) Shri Srinivasa Reddy Yeturu, Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aalpy0486H Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, C.A राज" व "ारा/Revenue By: Shri Ashuthosh Pradhan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 10/12/2025 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee, Which Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), 11, Hyderabad, Dated 01/10/2025, For The A.Y 2022-23. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Shri Ashuthosh Pradhan, Sr. AR
Section 132Section 143(2)Section 153Section 69ASection 80DSection 80E

section 80D of the I.T. Act, on the grounds that, although the assessee claimed Rs.35,000/- deduction u/s 80D, but furnished the evidence to the extent of Rs.25,000/- only. Since no evidence has been furnished by the Page 5 of 15 ITA No 1898 of 2025 Srinivasa Reddy Yeturu assessee for balance deduction, the A.O has rightly disallowed

PODDUTURI RAJASHEKHAR REDDY,HYDERABAD vs. ITO., WARD-3(1), HYDERABAD

ITA 739/HYD/2025[2017-18]Status: DisposedITAT Hyderabad06 Aug 2025AY 2017-18

Bench: Us:

Section 197Section 263Section 270ASection 270A(9)

disallowance of the assessee’s claim for deductions under Section 80C and Section 80D of the Act. 9. The Pr. CIT, after

KOLLURU VENKATESH,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-11(3), HYDERABAD

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

ITA 1193/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Feb 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2017-18 Kolluru Venkatesh, Vs. The Assistant Commissioner Of Income Tax, Secunderabad. Ward – 11(3), Hyderabad. Pan : Cdopk7445J (Appellant) (Respondent) Assessee By: Ms. S. Sandhya, Advocate Revenue By: Shri Sadanala Srinath, Sr.Ar. Date Of Hearing: 05.02.2025 11.02.2025 Date Of Pronouncement:

For Appellant: Ms. S. Sandhya, AdvocateFor Respondent: Shri Sadanala Srinath, Sr.AR
Section 142(1)Section 143(2)Section 143(3)Section 144Section 270ASection 272A(1)(d)Section 4Section 40A(3)Section 80CSection 80D

disallowance of Rs. 1,22,57,000/- under section 40A(3). The assessee also claimed a deduction under Chapter VI-A of Rs. 1,53,082/-, including Rs. 1,28,900/- under section 80C and Rs. 24,182/- under section 80D

SRI VENKAT DEVINENI,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1563/HYD/2025[2021-22]Status: DisposedITAT Hyderabad11 Feb 2026AY 2021-22
Section 132

disallowing the deduction claimed\nunder section 80D of the Act. Accordingly, the assessment was completed by\nthe Ld. AO under

SRICHARAN DEVINENI,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1573/HYD/2025[2022-23]Status: DisposedITAT Hyderabad11 Feb 2026AY 2022-23
Section 132

disallowing the deduction claimed\nunder section 80D of the Act. Accordingly, the assessment was completed by\nthe Ld. AO under

NAGALAKSHMI DEVINENI,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee in ITA no

ITA 1559/HYD/2025[2023-24]Status: DisposedITAT Hyderabad11 Feb 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia(In आयकर अपीलसं./I.T.A. No.1559/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2023-24) Nagalakshmi Devineni, Vs. Dcit, Hyderabad. Central Circle-1(2), Pan: Afnpd6112N Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) (In आयकर अपीलसं./I.T.A. No.1563/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2021-22) Sri Venkat Devineni, Vs. Dcit, Hyderabad. Central Circle-1(2), Pan: Alipd6384R Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) (In आयकर अपीलसं./I.T.A. No.1573/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2022-23) Sricharan Devineni, Vs. Dcit, Hyderabad. Central Circle-1(2), Pan: Bgjpd6383B Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri H. Srinivasulu, Advocate Assessee Represented By राज"वका""त"न"ध"व/ : Dr. Sachin Kumar, Sr. Ar Department Represented By

Section 132Section 132(4)

disallowing the deduction claimed under section 80D of the Act. Accordingly, the assessment was completed by the Ld. AO under