DELOITTE & TOUCHE ASSURANCE & ENTERPRISE RISK SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals are allowed

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

disallowed and added back in terms of Explanation 2 to Section 37(1) of the Act. In terms of Section 135(5) of the Act read with Section 80G

DELOITTEE TAX SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-8(1), HYDERABAD

In the result, both the appeals are allowed

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

disallowed and added back in terms of Explanation 2 to Section 37(1) of the Act. In terms of Section 135(5) of the Act read with Section 80G

POWER MECH PROJECTS LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(3), HYDERABAD

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

disallowed and added back in terms of Explanation 2 to Section 37(1) of the Act. In terms of Section 135(5) of the Act read with Section 80G

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

disallowance under section 14A of the Act; (ii). allowability of the assessee's claim for deduction under section 80G in respect

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

Bench: Shri Manjunatha G. & Shri Ravish Sood(Hybrid Hearing) आयकर अपीलसं./I.T.A. No.1083/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2017-18) Assistant Commissioner Of Income Tax, Circle-5(1), Hyderabad. (अपीलार्थी/ Appellant) Vs. Penna Cement Limited, Hyderabad. Pan: Aabcp2290D (प्रत्यर्थी / Respondent) Industries आयकर अपीलसं./I.T.A. No.1084/Hyd/2024 (निर्धारणवर्ष/ Assessment Year:2018-19) Assistant Commissioner Of Income Tax, Circle-5(1), Hydeabad. (अपीलार्थी/ Appellant) Vs. Penna Cement Industries Limited, Hyderabad. Pan: Aabcp2290D (प्रत्यर्थी / Respondent) करदाताकाप्रतिनिधित्व/ Assessee Represented By : Shri Sourabh Soparkar, Advocate राजस्वकाप्रतिनिधित्व/ Department Represented By : Dr. Narendra Kumar Naik, Cit-Dr सुनवाईसमाप्तहोनेकीतिथि/ Date Of Conclusion Of Hearing : 11/11/2025 घोषणा की तारीख/ Date Of Pronouncement : 21/01/2026 2

disallowance under section 14A of the Act; (ii). allowability of the assessee's claim for deduction under section 80G in respect

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)

disallowance of expenditure claimed under Section 37 of the Act and by no stretch of the imagination can be extended to the deduction claimed under Section 80G

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)

disallowance of CSR expenditure claimed under Section 80G of the Act for Rs. 1,46,48,034/-, disallowance under Section

HSBC ELECTRONIC DATA PROCESSING INDIA PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-2(2), HYDERABAD

In the result, appeal of the Revenue is dismissed, and the appeal of the assessee is allowed in part

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.302/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2016-17) Hsbc Electronic Data Processing Vs. Assistant Commissioner Of India Pvt. Ltd., Income Tax Hyderabad Circle-2(1) [Pan : Aaach8235M] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

disallowing deduction under section 80G of the Act. Apart from this, learned Assessing Officer did not grant refund of excess

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD vs. HSBC ELECTRONIC DATA PROCESSING INDIA PVT. LTD.,, MADHAPUR

In the result, appeal of the Revenue is dismissed, and the appeal of the assessee is allowed in part

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.302/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2016-17) Hsbc Electronic Data Processing Vs. Assistant Commissioner Of India Pvt. Ltd., Income Tax Hyderabad Circle-2(1) [Pan : Aaach8235M] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

disallowing deduction under section 80G of the Act. Apart from this, learned Assessing Officer did not grant refund of excess

ZAHEER AHMED SYED,HYDERABAD vs. ACIT., CC-2(2), HYDERABAD

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

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

disallowance of donation. In response, the assessee submitted that, he has paid donation under CSR initiative for charitable purpose and in support of his arguments, filed the registration details of R.R. 4 Zaheer Ahmed Syed Charitable trust under Section 80G

BRIGHTCOM GROUP LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(2), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

80G of the Act, which is a distinct and independent provision. They do not lay down any proposition that CSR expenditure is allowable under section 37(1) in view of the statutory prohibition contained in Explanation 2. Therefore, we find no infirmity in the action of the Ld. AO in disallowing

INVESCO(INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -2 (1), HYDERABAD

In the result, appeal of the Assessee is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

disallowance offered by the Appellant in its return of income and the Hon'ble 6 ITA.No.111/Hyd./2022 DRP further erred in upholding the said action of the Ld. AO. 5. Without prejudice to Grounds 4 & 5 above, that on the facts and in the circumstances of the case and in law, the Ld. AO erred

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD vs. COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED, HYDERABAD

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

section 80G claim as well as other deduction i.e. travelling, conveyance expenses and miscellaneous expenses of Rs.1,59,354; Rs.32,43,051 and Rs.3 lakhs respectively, totaling to Rs.37,02,405. 6. Learned counsel stated very clearly that the assessee is not pressing for the first and foremost head of 80G disallowance

TRINITY INFRAVENTURES LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Ms. Sushma Chowla & Mr. Anil Chaturvedi[Through Video Conferencing At Delhi] आयकरअपील सं. / Ita No.2178/H/2017 िनधा"रण वष"/Assessment Year : 2013-14 M/S. Trinity Infra Ventures P. Murali & Company Chartered Accountants 6-3-655/2/3, First Floor Somajiguda, Hyderabad-82 ….. अपीलाथ"/Appellant Pan No. Aabcg 1937 G Vs. Dcit, Central Circle-3(1), ….. "त् यथ"/Respondent Hyderabad

disallowing the deduction claim u/s 80G for Rs.26,82,500/-. 6. The Ld CIT(A) ought to have appreciated that the rule of one time approval u/s 80G would also I.T.A. No. 2178/H/2017 :- 3 -: apply to the assessee for the A.Y 2013-14 even though the impugned certificate in the assessee’s case has been issued on 25.06.2008 i.e., much

VITP PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE8(1), HYDERABAD

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं / Ita Nos.573 & 574/Hyd/2024 (निर्धारण वर्ष/Assessment Year: 2017-18) Vitp Private Limited Vs. Dy. Cit Hyderabad Circle 8 (1) Pan:Aaccv2672G Hyderabad (Appellant) (Respondent) निर्धारिती द्वारा / Assessee By: Advocates Percy Perdiwala & Mahima Goud राजस्व द्वारा / Revenue By:: Shri Shahnawaz-Ul-Rahman, Cit(Dr) सुनवाई की तारीख / Date Of Hearing: 23/09/2025 घोषणा की तारीख / Pronouncement: 08/10/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: These Two Appeals Are Filed By Vitp Private Limited (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Principal Commissioner Of Income Tax-2, Hyderabad, (“Ld.Pcit”), Dated 30/03/2024 For The A.Y.2017-18. As Both The Appeals Are Interrelated & Belongs To The Same, Both Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Brevity.

disallowed. This excess WDV resuted in excess claim of depreciation of Rs.3,37,71,787/-. 4 ITA Nos 573 and 5754 of 2024 VIP Private Limited ii. As per Schedule CYLA of ITR of AY 2017-18 (page 47), the assessee has a business income of Rs 7,42,25,071/-, short term capital gain

NATCO PHARMA LIMITED,HYDERABAD vs. ACIT., CIRCLE-5(1), HYDERABAD

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

Bench: Shri K. Narasimha Chary & Shri G. Manjunatha

disallowance under section 14A of the Act cannot exceed the exempt income of Rs.4,99,429/-, earned by the Assessee during the relevant previous year. 6. The Id. AO/DRP erred in law and on facts in rejecting the request of the Appellant for allowing deduction of Rs.2,50,000 under section 80G

CHILDREN OF DECCAN FOUNDATION,HYDERABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), HYDERABAD

Appeals are allowed for statistical purposes

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

section 12AA and 80G registration(s), we notice that with able assistance coming from learned CIT, DR that he has declined the impugned former relief mainly on the ground that the corresponding orphanage hostel building’s lease is an unregistered one. He has not dealt with the assessee's object clauses as to under which limb they fall

NATIONAL ACADEMY OF CONSTRUCTION,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

Appeal is treated as allowed for statistical purposes in above terms

Bench: Shri A.Mohan Alankamony & Shri S.S.Godara

80G for the current year. Such registrations were in force for the A.Y.2015-2016 as well as till the date of filing of this appeal. The appellant is a charitable entity carrying on the activity of skill development training and education mainly in the construction field operating in the state of Telangana. It runs various training camps all over the state