ASST. COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD vs. THE ADVOCATES MUTUALLY AIDED CO-OPERATIVE SOCIETY LIMITED , HYDERABAD

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.No.

c) No.20044of.2015), dated 8-8-2017.” 5.2 As regards the claim of deduction u/s 80P(2)(d) of Rs. 2,59,50,392/- the AO disallowed the claim on the ground that the assessee is not engaged in the business of banking, is not providing credit facility to its members and also on the ground that interest was earned

THE ADVOCATE MUTUALLY AIDED CO-OPERATIVE SOCIETY LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-9(1), HYDERABAD

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.No.

c) No.20044of.2015), dated 8-8-2017.” 5.2 As regards the claim of deduction u/s 80P(2)(d) of Rs. 2,59,50,392/- the AO disallowed the claim on the ground that the assessee is not engaged in the business of banking, is not providing credit facility to its members and also on the ground that interest was earned

UNION BANK OF INDIA (ERSTWHILE-ANDHRA BANK),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

68. Aggrieved by the Ld.CIT(A) order, the assessee is now in appeal before the Tribunal. 69. The Ld. Counsel for the assessee submitted that the Ld.CIT(A) is erred in sustaining the additions made by the Assessing Officer towards disallowance of penalty paid to RBI for violation of section 46(4) of the Banking Regulation

FEDERATION OF AP COOPERATIVE URBAN BANKS AND CREDIT SOCIETIES LIMITED HYD,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.464/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Federation Of Ap Vs. Income Tax Officer Cooperative Urban Banks Ward 9(1) & Credit Societies Ltd. Hyderabad Hyd, Hyderabad Pan:Aaaaf7350F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025

68[or increase in income] indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, or 80-IB, 80-IC, 80-ID section 80-IE, if the return is furnished beyond the due date specified under sub- section

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD vs. ANDHRA BANK , HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.350 & 351/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Dy. C. I. T. Vs. Andhra Bank Circle-1(1) Hyderabad Hyderabad [Pan : Aabca7375C] (Appellant) (Respondent) आ.अपी.सं /Ita No.364 & 365/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Union Bank Of India Vs. Dy. C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [Pan : Aaacu0564G (Aabca7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.Ananthan & Smt.Lalitha Rameswaran, Ar रधजस् व द्वधरध/Revenue By: Shri K.Meghnath Chowhan, Cit-Dr सुिवधई की तधरीख/Date Of 05/11/2024 Hearing: घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश/Order Per Manjunatha G., A.M

C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [PAN : AAACU0564G (AABCA7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri S.Ananthan & Smt.Lalitha Rameswaran, AR रधजस् व द्वधरध/Revenue by: Shri K.Meghnath Chowhan, CIT-DR सुिवधई की तधरीख/Date of 05/11/2024 hearing: घोर्णध की तधरीख/Date of 24/01/2025 Pronouncement: आदेश/ORDER Per Manjunatha G., A.M These cross appeals filed

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD vs. ANDHRA BANK , HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.350 & 351/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Dy. C. I. T. Vs. Andhra Bank Circle-1(1) Hyderabad Hyderabad [Pan : Aabca7375C] (Appellant) (Respondent) आ.अपी.सं /Ita No.364 & 365/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Union Bank Of India Vs. Dy. C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [Pan : Aaacu0564G (Aabca7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.Ananthan & Smt.Lalitha Rameswaran, Ar रधजस् व द्वधरध/Revenue By: Shri K.Meghnath Chowhan, Cit-Dr सुिवधई की तधरीख/Date Of 05/11/2024 Hearing: घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश/Order Per Manjunatha G., A.M

C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [PAN : AAACU0564G (AABCA7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri S.Ananthan & Smt.Lalitha Rameswaran, AR रधजस् व द्वधरध/Revenue by: Shri K.Meghnath Chowhan, CIT-DR सुिवधई की तधरीख/Date of 05/11/2024 hearing: घोर्णध की तधरीख/Date of 24/01/2025 Pronouncement: आदेश/ORDER Per Manjunatha G., A.M These cross appeals filed

UNION BANK OF INDIA (ERSTWHILE- ANDHRA BANK),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.350 & 351/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Dy. C. I. T. Vs. Andhra Bank Circle-1(1) Hyderabad Hyderabad [Pan : Aabca7375C] (Appellant) (Respondent) आ.अपी.सं /Ita No.364 & 365/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Union Bank Of India Vs. Dy. C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [Pan : Aaacu0564G (Aabca7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.Ananthan & Smt.Lalitha Rameswaran, Ar रधजस् व द्वधरध/Revenue By: Shri K.Meghnath Chowhan, Cit-Dr सुिवधई की तधरीख/Date Of 05/11/2024 Hearing: घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश/Order Per Manjunatha G., A.M

C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [PAN : AAACU0564G (AABCA7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri S.Ananthan & Smt.Lalitha Rameswaran, AR रधजस् व द्वधरध/Revenue by: Shri K.Meghnath Chowhan, CIT-DR सुिवधई की तधरीख/Date of 05/11/2024 hearing: घोर्णध की तधरीख/Date of 24/01/2025 Pronouncement: आदेश/ORDER Per Manjunatha G., A.M These cross appeals filed

UNION BANK OF INDIA,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.350 & 351/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Dy. C. I. T. Vs. Andhra Bank Circle-1(1) Hyderabad Hyderabad [Pan : Aabca7375C] (Appellant) (Respondent) आ.अपी.सं /Ita No.364 & 365/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Union Bank Of India Vs. Dy. C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [Pan : Aaacu0564G (Aabca7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.Ananthan & Smt.Lalitha Rameswaran, Ar रधजस् व द्वधरध/Revenue By: Shri K.Meghnath Chowhan, Cit-Dr सुिवधई की तधरीख/Date Of 05/11/2024 Hearing: घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश/Order Per Manjunatha G., A.M

C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [PAN : AAACU0564G (AABCA7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri S.Ananthan & Smt.Lalitha Rameswaran, AR रधजस् व द्वधरध/Revenue by: Shri K.Meghnath Chowhan, CIT-DR सुिवधई की तधरीख/Date of 05/11/2024 hearing: घोर्णध की तधरीख/Date of 24/01/2025 Pronouncement: आदेश/ORDER Per Manjunatha G., A.M These cross appeals filed

UNION BANK OF INDIA,HYDERABAD vs. DY. COMMISSISONER OF INCOME TAX, CIRCLE-1(1), HYDERABAD

In the result, the appeals filed by the assessee as well as the Revenue are partly allowed for statistical purposes

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1018/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2012-13) Andhra Bank Vs. Dy. C. I. T. Hyderabad Circle 1(1) Pan:Aabca7375C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1230/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2012-13 ) Dy. C. I. T. Vs. Andhra Bank Circle 1(1) Hyderabad Hyderabad Pan:Aabca7375C (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ananthan, Ca राज" व "ारा/Revenue By:: Shri Kumar Pranav, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 02/07/2024 घोषणा की तारीख/Pronouncement: 28/08/2024 आदेश/Order Per Manjunatha, G. A.M These Cross Appeals Filed By The Assessee, As Well As The Revenue, Are Directed Against The Order Dated 16/02/2016 Of Page 1 Of 59

C. I. T. Vs. Andhra Bank Circle 1(1) Hyderabad Hyderabad PAN:AABCA7375C (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Ananthan, CA राज" व "ारा/Revenue by:: Shri Kumar Pranav, CIT(DR) सुनवाई की तारीख/Date of hearing: 02/07/2024 घोषणा की तारीख/Pronouncement: 28/08/2024 आदेश/ORDER Per Manjunatha, G. A.M These cross appeals filed by the assessee, as well

DY. COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), HYDERABAD vs. UNION BANK OF INDIA, HYDERABAD

In the result, the appeals filed by the assessee as well as the Revenue are partly allowed for statistical purposes

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1018/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2012-13) Andhra Bank Vs. Dy. C. I. T. Hyderabad Circle 1(1) Pan:Aabca7375C Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.1230/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2012-13 ) Dy. C. I. T. Vs. Andhra Bank Circle 1(1) Hyderabad Hyderabad Pan:Aabca7375C (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ananthan, Ca राज" व "ारा/Revenue By:: Shri Kumar Pranav, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 02/07/2024 घोषणा की तारीख/Pronouncement: 28/08/2024 आदेश/Order Per Manjunatha, G. A.M These Cross Appeals Filed By The Assessee, As Well As The Revenue, Are Directed Against The Order Dated 16/02/2016 Of Page 1 Of 59

C. I. T. Vs. Andhra Bank Circle 1(1) Hyderabad Hyderabad PAN:AABCA7375C (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Ananthan, CA राज" व "ारा/Revenue by:: Shri Kumar Pranav, CIT(DR) सुनवाई की तारीख/Date of hearing: 02/07/2024 घोषणा की तारीख/Pronouncement: 28/08/2024 आदेश/ORDER Per Manjunatha, G. A.M These cross appeals filed by the assessee, as well

SRI KODANDARAMASWAMY PRIMARY AGRICULTURAL CO-OPERATIVE SOCIETY LIMITED,NELLORE vs. ITO., WARD-2, NELLORE

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

Bench: Shri K.Narasimha Chary

80P of the Act does not fall under section 143(1)(a)(ii) of the Act also inasmuch as the explanation referring to the incorrect claim is not covering this particular contingency. 4. Learned CIT(A), however, did not agree with the assessee but went on the premise that under the provisions of Section 80AC

RAGHU SATYANARYANA KOLLU,KODAD vs. ITO., WARD-1, SURYAPET

In the result, both the captioned appeals are allowed in terms of the aforesaid observations

Bench: Us:

68,699/- by treating the entire amount of cash deposited in the bank accounts as unexplained money u/s 69A ignoring the submissions and contentions made by the appellant that amount deposited in bank pertain to the firm M/s. R P Granites, Mudigonda, Khammam of which the appellant s wife is the Managing Partner and that the same were accounted

RAGHU SATYANARYANA KOLLU,KODAD vs. ITO., WARD-1, SURYAPET

In the result, both the captioned appeals are allowed in terms of the aforesaid observations

Bench: Us:

68,699/- by treating the entire amount of cash deposited in the bank accounts as unexplained money u/s 69A ignoring the submissions and contentions made by the appellant that amount deposited in bank pertain to the firm M/s. R P Granites, Mudigonda, Khammam of which the appellant s wife is the Managing Partner and that the same were accounted

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED , HYDERABAD

In the result, a) ITA Nos

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

c) of para 6, the learned CIT-DR doubted carrying of huge cash from Hyderabad to work spot. The persons have explained as to how they carried the money after withdrawal from bank at Hyderabad to the work spot. It is possible that a person has withdrawn the money and carried the money to the work spot. The doubt

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

c) of para 6, the learned CIT-DR doubted carrying of huge cash from Hyderabad to work spot. The persons have explained as to how they carried the money after withdrawal from bank at Hyderabad to the work spot. It is possible that a person has withdrawn the money and carried the money to the work spot. The doubt

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

c) of para 6, the learned CIT-DR doubted carrying of huge cash from Hyderabad to work spot. The persons have explained as to how they carried the money after withdrawal from bank at Hyderabad to the work spot. It is possible that a person has withdrawn the money and carried the money to the work spot. The doubt

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

c) of para 6, the learned CIT-DR doubted carrying of huge cash from Hyderabad to work spot. The persons have explained as to how they carried the money after withdrawal from bank at Hyderabad to the work spot. It is possible that a person has withdrawn the money and carried the money to the work spot. The doubt

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

c) of para 6, the learned CIT-DR doubted carrying of huge cash from Hyderabad to work spot. The persons have explained as to how they carried the money after withdrawal from bank at Hyderabad to the work spot. It is possible that a person has withdrawn the money and carried the money to the work spot. The doubt