HYDERABAD AREA ROUND TABLE NO 134 CHARTIABLE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.62 & 68/Hyd/2025 (िनधा"रण वष"/Assessment Year: N.A) Hyderabad Area Round Vs. Commissioner Of Income Table No 134 Charitable Tax ( Exemption ) Trust, Hyderabad Hyderabad Pan:Aabth5683D (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. Sridhar Jhawar राज" व "ारा/Revenue By:: Shri B Balakrishna Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/04/2025 घोषणा की तारीख/Pronouncement: 09/04/2025 आदेश/Order

section 12AB of the I.T. Act, 1961 respectively. 2. In the appeal against the rejection of application u/s 12AA of the I.T. Act, 1961, the assessee has raised the following grounds of appeal: Page 1 of 6 ITA Nos 62 and 68 of 2025 Hyd Area Round Table No 134 Charitable Trust

HYDERABAD AREA ROUND TABLE NO 134 CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.62 & 68/Hyd/2025 (िनधा"रण वष"/Assessment Year: N.A) Hyderabad Area Round Vs. Commissioner Of Income Table No 134 Charitable Tax ( Exemption ) Trust, Hyderabad Hyderabad Pan:Aabth5683D (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. Sridhar Jhawar राज" व "ारा/Revenue By:: Shri B Balakrishna Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/04/2025 घोषणा की तारीख/Pronouncement: 09/04/2025 आदेश/Order

section 12AB of the I.T. Act, 1961 respectively. 2. In the appeal against the rejection of application u/s 12AA of the I.T. Act, 1961, the assessee has raised the following grounds of appeal: Page 1 of 6 ITA Nos 62 and 68 of 2025 Hyd Area Round Table No 134 Charitable Trust

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

Charitable Trust\n12-10-2017\n6,00,000\n8 Sri Ramakrishna Seva Samithi\n06-03-2018\n10,00,000\nSub Total\n2,48,50,000\n9 Sahrudaya Health, Medical & Educational Trust\n30-04-2017\n7,00,000\n31-05-2017\n8,00,000\nSub Total

AGRICULTURAL MARKET COMMITTEE,KUBEER vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

AGRICULTURAL MARKET COMMITTEE ,KUBEER vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

AGRICULTURAL MARKET COMMITTEE,NIZAMBAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

AGRICULTURAL MARKET COMMITTEE,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

AGRICULTURAL MARKET COMMITTEE,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

AGRICULTURAL MARKET COMMITTEE,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

AGRICULTURAL MARKET COMMITTEE,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

charitable trust. Sections 12A and 12AA detail the procedural requirements for making an application to claim exemptions under sections 11 and 12 by the assessee and the grant or rejection of such application by the commissioner. Thus, in my view, sections 12A and 12AA are only procedural in nature. Hence, it is not the registration u/s 12AA by itself that