आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.972 & 973/Hyd/2024 Assessment Years 2019-2020 & 2020-2021 And आ.अपी.सं /ITA.Nos.1300 & 1301/Hyd./2025 Assessment Years 2017-2018 and 2020-2021 Ravi Rishi Educational The DCIT, Society, Hyderabad. Central Circle-2(4), vs.

PAN AAAAR1952M Hyderabad. Telangana. Telangana.

(Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा /Assessee by: CA P Murali Mohan Rao राज(cid:830) व (cid:554)ारा /Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुनवाई की तारीख/Date of hearing: 20.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

These four appeals by the Assessee are directed against the four separate Orders of the learned CIT(A). The appeals in ITA Nos.972 and 973/Hyd/2024 are directed against the two separate Orders both dated 27.08.2024 of the learned CIT(A)-12, Hyderabad arising from the processing of the return of income u/sec.143(1) of the Income Tax Act [in short "the Act"], 1961 for the assessment years 2019-2020 and 2020-2021, respectively