SRI GOPI KRISHNA EDUCATIONAL SOCIETY,PRODDATUR vs. ITO, EXEMPTIONS WARD, TIRUPATI

ITA 719/HYD/2026Status: DisposedITAT Hyderabad09 September 2026AY 2014-201516 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee is eligible for exemption under Sections 11 and 12 for the assessment years in question, directing the AO to recompute the income accordingly. It also deleted ad hoc disallowances of expenses and other additions made by the AO.

What were the facts?

The assessee, an educational society, filed appeals against the CIT(A)'s confirmation of additions made by the AO. The AO had made additions for disallowance of expenses, fees receivable, and unexplained cash credits, and denied exemption under Section 11. The society claimed eligibility for exemption under Section 11 based on later registration under Section 12AA.

What were the issues?

Whether the assessee society is eligible for exemption under Section 11 for assessment years prior to its Section 12AA registration, and whether ad hoc disallowances of expenditure were justified.

Which sections of the Income-tax Act were involved?

Section 11,Section 12AA,Section 12A(2),Section 147,Section 143(3),Section 68,Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ Bench, Hyderabad

Before: SHRI MANJUNATHA.G, HON’BLE & SHRI RAVISH SOOD, HON’BLE

Hearing: 05.08.2026Pronounced: 09.09.2026

PER MANJUNATHA.G, AM:

These appeals filed by the assessee society are directed against the orders of the Commissioner of Income Tax (Appeals), Hyderabad-11, dated 16.01.2026, 19.01.2026, 20.01.2026 & 21.01.2026, and pertains to assessment years 2012-13 to 2017-18. 2. The assessee society has raised the following grounds of appeal in ITA No.717/Hyd/2026 for AY 2012-13:

ITA Nos.717 to 722/Hyd/2026 Sri Gopi Krishna Educational

The order continues below.

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