CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

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ITA 869/HYD/2025Status: DisposedITAT Hyderabad25 August 2025AY 2022-23Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)78 pages
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What did the Tribunal hold?

The Tribunal held that the conditions precedent for cancellation of registration were not satisfied. The allegations were found to be devoid of merit, and the cancellation order was deemed illegal.

What were the facts?

The Principal Commissioner of Income Tax cancelled the registration of CMR Educational Society under Section 12AB(4)(ii) of the Income Tax Act. This was based on allegations of collecting capitation fees, diversion of funds, and non-genuine activities, stemming from a search operation.

What were the issues?

Whether the Principal Commissioner had the jurisdiction and sufficient grounds to cancel the registration of the educational society based on the findings of a search operation.

Which sections of the Income-tax Act were involved?

Section 12AB(4)(ii),Section 12AA,Section 11,Section 12,Section 13

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

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The Assessee : CMR Educational Society, 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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