M.G.R.EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

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ITA 859/HYD/2025Status: DisposedITAT Hyderabad25 August 2025AY 2022-2371 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal examined the grounds raised by the appellant, which included jurisdictional issues regarding the PCIT's power to cancel registration and arguments that excess fees were already assessed in the hands of individual trustees. The Tribunal considered the society's objects and its established educational institutions.

What were the facts?

The M.G.R. Educational Society's registration under Section 12AB(4)(ii) was cancelled by the Principal Commissioner of Income Tax (PCIT) based on a search and seizure operation. The PCIT alleged that the society collected fees above the government-prescribed limit, with excess amounts not being accounted for in the society's books.

What were the issues?

Whether the PCIT had the jurisdiction to cancel the registration of the educational society, and if the alleged excess fee collection constituted a diversion of funds not for the society's objects.

Which sections of the Income-tax Act were involved?

Section 12AB(4),Section 132

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Income Tax Appellate Tribunal, Hyderabad ‘A‘Bench, Hyderabad

For Respondent: Shri C. Maheswar Reddy, C.A, Shri K.C. Devdas, C.A, Ms. U. Mini Chandran – CIT-DR
Pronounced: 10.10.2025

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The Assessee : M.G.R. Educational Society, Hyderabad. C/o. B. Narsing Rao & Co. LLP, Plot No.554, Road No.92, MLA Colony, Jubilee Hills, Hyderabad. PIN – 500 096. 2. रधजस्व/ The Revenue : The DCIT, Central Circle-2(1), Aayakar Bhavan, Basheerbagh, HYDERABAD – 500 004. Telangana 3. The Pr. CIT, Central Circle, Hyderabad. 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Hyderabad 5. गधर्ाफ़धईल / Guard file

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