OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

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

OPTUM GLOBAL SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -5(1), HYDERABAD

In the result, both the appeals of assessee are partly allowed

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

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

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

ANDHRA PRADESH BEVERAGES CORPORATION LIMITED ,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

80G", "Section 234B", "Section 234C"], "issues": "1. Validity of assessment order in light of multiple DINs and bar of limitation. 2. Applicability of Section 40(a)(iib) to the amounts paid/appropriated towards privilege fee, special privilege fee, additional privilege fee, and contribution to CM Relief Fund. 3. Disallowance

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

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

BHAGINI MANDAL,HYDEABAD vs. ITO., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, the appeal of assessee in ITA No

Bench: Shri Laliet Kumar

80G in 1980. However, the assessee lost the original certificate and, upon advice from the Commissioner of Income Tax (Exemptions), applied for fresh registration under section 12AA in 2016. The CIT (Exemptions) rejected this application, citing incorrect reasons, including that scholarships and membership were limited to Maharashtrian women, which the assessee disputed. Despite this, the assessing officer denied the assessee