आयकर अपीलीय न्यायाधिकरण में , हैदराबाद ‘बी’ बेंच , हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad , , श्रीरवीशसूद माननीयन्याययकसदस्यएवंश्रीमिुसूदन सावडिया माननीयलेखासदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.893 and 894/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26)

Srisivakesava Sridatta Kshetra Vs. Income Tax Officer, Seva Samajam, Addanki, Ward – 1, Prakasam District. Ongole.

PAN : ABVAS5895E (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Shri C.Subrahmanyam, Assessee Advocate Represented by राजस्व का प्रतततितित्व/ : Dr. Narendra Kumar Naik, Department Represented by CIT-DR सुिवाई समाप्त होिे की ततति/ : 06.08.2025 (Hybrid Hearing)

Date of Conclusion of Hearing घोर्णध की तधरीख/ : 20.08.2025 Date of Pronouncement

O R D E R

प्रनत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M.

The present appeals have been filed by the assessee society against the respective orders passed by the Commissioner of Income Tax (Exemptions) [hereinafter referred to as “CIT(Exemptions)”], dated 12.03.2025 and 17.03.2025 rejecting its applications filed in “Form No.

10AB” for regul