आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad (cid:302)ी (cid:874)वजय पाल राव, उपाÚ य¢ एव ं (cid:302)ी मधुसदू न साव(cid:875)डया, लेखा सदè य के सम¢ । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.365 & 1307/Hyd/2025 िनधा१रण वष१/Assessment Year 2022-2023 SEVA BHARATHI, The Commissioner of Hyderabad – 500 018. Income Tax vs.

Telangana. (Exemptions), Ward-1(4), PAN AAYTS5233K Hyderabad – 500 004.

(Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा/Assessee by: CA Sri Harsha राज(cid:830) व (cid:554)ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

The appeal ITA No.365/Hyd/2025 by the Assessee is directed against the Order dated 30.12.2024 of the learned Commissioner of Income Tax (Exemptions), Hyderabad, passed u/sec.119(2)(b) of the Income Tax Act, 1961 [in short "the Act"] whereby the application for condonation of delay in filing Form-10B was rejected for the assessment year 2022-2023. The other appeal i.e., ITA.No. 1307/Hyd/2025 by the Ass