ACIT v. B. Srinivasa Rao

159 TTJ 483Income Tax Appellate Tribunal2014#6263 most cited

What is ACIT v. B. Srinivasa Rao authority for?

The Income Tax Appellate Tribunal (ITAT) held that the Department can cancel the registration granted to a society under Section 12AA if the activities of the trust are not genuine or not carried on in accordance with its objects.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2025.

Also referred to as

ACIT v. B. Srinivasa Rao · section 12AA · cancellation of registration · genuine activities of trust · activities in accordance with objects

Sections most often in play

Section 143(3)Section 11Section 119Section 12Section 12AASection 13Section 132Section 10(22)

Issues it is cited on

section 12ab(4)(ii)section 12aa(1)(b)(ii)section 10(22)section 12aa(1)(b)section 12aa(1)section 13(1)(d)section 12aa(3)section 10(23c)(iiiad)section 12ab(4)section 11(5)cancellation of registrationprotective assessment

Judgments citing ACIT v. B. Srinivasa Rao

Kishorkumar Dhirajlal Kathrotiya, Surat vs. DCIT, Central Circle-4, Surat

In the result the appeal filed by the Revenue in ITA No

ITA 476/SRT/2023[2018-19]Status: DisposedITAT Surat08 Sept 2025AY 2018-19
Section 133ASection 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA Nos: 476 & 531/SRT/2023 Assessment Years: 2018-19 Kishorkumar Dhirajlal Kathrotiya 20, Sardar Park, Surat, Parvat Patiya, Gujarat 395010 India PAN: AFIPK5281J The DCIT Central Circle-4, Surat (Appellant) Vs The DCIT Central Circle-4, Surat Kishorkumar Dhirajlal Kathrotiya 20, Sardar Park, Surat, Parvat Patiya, Gujarat 395010 India PAN: AFIPK5281J (Respondent) ITA No. 435/SRT/2023 for A.Y. 2016-17 & IT(SS)A Nos: 125/SRT/2023 for A.Y. 2020-21…

Maruthi Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 873/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…light of the foregoing discussion, not to endorse the view of the CIT; consequence there upon reverse those findings. The order of cancellation of registration is hereby revoked". 35. The ITAT, Hyderabad bench in the case of ACIT vs. B. Srinivasa Rao (2014) 159 TTJ 483(Hyderabad), held that not carried on in accordance with object of trust. The relevant portion of order is extracted below: “The provisions of section 12AA states that, the Department can cancel registration granted to a society under section 12AA if the activities of the trust are not genuine and the activities of the trust are not carried on in…

Malla Reddy Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 872/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

…light of the foregoing discussion, not to endorse the view of the CIT; consequence there upon reverse those findings. The order of cancellation of registration is hereby revoked". 35. The ITAT, Hyderabad bench in the case of ACIT vs. B. Srinivasa Rao (2014) 159 TTJ 483(Hyderabad), held that department can cancel registration granted to a society u/s 12AA when activities of trust are not genuine or activities of trust are not carried on in accordance with object of trust. The relevant portion of order is extracted below: “The provisions of section 12AA states that, the Department can cancel registration granted…

Malla Reddy Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 871/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…light of the foregoing discussion, not to endorse the view of the CIT; consequence there upon reverse those findings. The order of cancellation of registration is hereby revoked". 35. The ITAT, Hyderabad bench in the case of ACIT vs. B. Srinivasa Rao (2014) 159 TTJ 483(Hyderabad), held that department can cancel registration granted to a society u/s 12AA when activities of trust are not genuine or activities of trust are not carried on in accordance with object of trust. The relevant portion of order is extracted below: “The provisions of section 12AA states that, the Department can cancel registration granted…

Cmr Engineering Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 870/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…light of the foregoing discussion, not to endorse the view of the CIT; consequence there upon reverse those findings. The order of cancellation of registration is hereby revoked". 31. The ITAT, Hyderabad bench in the case of ACIT vs. B. Srinivasa Rao (2014) 159 TTJ 483(Hyderabad), held that department can cancel registration granted to a society u/s 12AA when activities of trust are not genuine or activities of trust are not carried on in accordance with object of trust. The relevant portion of order is extracted below: “The provisions of section 12AA states that, the Department can cancel registration granted…

Cmr Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 869/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…light of the foregoing discussion, not to endorse the view of the CIT; consequence there upon reverse those findings. The order of cancellation of registration is hereby revoked". 35. The ITAT, Hyderabad bench in the case of ACIT vs. B. Srinivasa Rao (2014) 159 TTJ 483(Hyderabad), held that department can cancel registration granted to a society u/s 12AA when activities of trust are not genuine or activities of trust are not carried on in accordance with object of trust. The relevant portion of order is extracted below: “The provisions of section 12AA states that, the Department can cancel registration granted…

Cmr Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 868/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…light of the foregoing discussion, not to endorse the view of the CIT; consequence there upon reverse those findings. The order of cancellation of registration is hereby revoked". 35. The ITAT, Hyderabad bench in the case of ACIT vs. B. Srinivasa Rao (2014) 159 TTJ 483(Hyderabad), held that department can cancel registration granted to a society u/s 12AA when activities of trust are not genuine or activities of trust are not carried on in accordance with object of trust. The relevant portion of order is extracted below: “The provisions of section 12AA states that, the Department can cancel registration granted…

Cmr Technical Education Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 867/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

…light of the foregoing discussion, not to endorse the view of the CIT; consequence there upon reverse those findings. The order of cancellation of registration is hereby revoked". 35. The ITAT, Hyderabad bench in the case of ACIT vs. B. Srinivasa Rao (2014) 159 TTJ 483(Hyderabad), held that department can cancel registration granted to a society u/s 12AA when activities of trust are not genuine or activities of trust are not carried on in accordance with object of trust. The relevant portion of order is extracted below: “The provisions of section 12AA states that, the Department can cancel registration granted…

Cmr Technical Education Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 866/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…light of the foregoing discussion, not to endorse the view of the CIT; consequence there upon reverse those findings. The order of cancellation of registration is hereby revoked". 35. The ITAT, Hyderabad bench in the case of ACIT vs. B. Srinivasa Rao (2014) 159 TTJ 483(Hyderabad), held that department can cancel registration granted to a society u/s 12AA when activities of trust are not genuine or activities of trust are not carried on in accordance with object of trust. The relevant portion of order is extracted below: “The provisions of section 12AA states that, the Department can cancel registration granted…

K M R Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 865/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…e light of the foregoing discussion, not to endorse the view of the CIT; consequence there upon reverse those findings. The order of cancellation of registration is hereby revoked". 35. The ITAT, Hyderabad bench in the case of ACIT vs. B. Srinivasa Rao (2014) 159 TTJ 483(Hyderabad), held that department can cancel registration granted to a society u/s 12AA when activities of trust are not genuine or activities of trust are not carried on in accordance with object of trust. The relevant portion of order is extracted below: “The provisions of section 12AA states that, the Department can cancel registration granted…

K M R Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 864/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…e light of the foregoing discussion, not to endorse the view of the CIT; consequence there upon reverse those findings. The order of cancellation of registration is hereby revoked". 35. The ITAT, Hyderabad bench in the case of ACIT vs. B. Srinivasa Rao (2014) 159 TTJ 483(Hyderabad), held that department can cancel registration granted to a society u/s 12AA when activities of trust are not genuine or activities of trust are not carried on in accordance with object of trust. The relevant portion of order is extracted below: “The provisions of section 12AA states that, the Department can cancel registration granted…

Marri Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 863/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…light of the foregoing discussion, not to endorse the view of the CIT; consequence there upon reverse those findings. The order of cancellation of registration is hereby revoked". 35. The ITAT, Hyderabad bench in the case of ACIT vs. B. Srinivasa Rao (2014) 159 TTJ 483(Hyderabad), held that department can cancel registration granted to a society u/s 12AA when activities of trust are not genuine or activities of trust are not carried on in accordance with object of trust. The relevant portion of order is extracted below: “The provisions of section 12AA states that, the Department can cancel registration granted…

Chandramma Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 861/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…light of the foregoing discussion, not to endorse the view of the CIT; consequence there upon reverse those findings. The order of cancellation of registration is hereby revoked". 35. The ITAT, Hyderabad bench in the case of ACIT vs. B. Srinivasa Rao (2014) 159 TTJ 483(Hyderabad), held that department can cancel registration granted to a society u/s 12AA when activities of trust are not genuine or activities of trust are not carried on in accordance with object of trust. The relevant portion of order is extracted below: “The provisions of section 12AA states that, the Department can cancel registration granted…

Chandramma Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 860/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…light of the foregoing discussion, not to endorse the view of the CIT; consequence there upon reverse those findings. The order of cancellation of registration is hereby revoked". 35. The ITAT, Hyderabad bench in the case of ACIT vs. B. Srinivasa Rao (2014) 159 TTJ 483(Hyderabad), held that department can cancel registration granted to a society u/s 12AA when activities of trust are not genuine or activities of trust are not carried on in accordance with object of trust. The relevant portion of order is extracted below: “The provisions of section 12AA states that, the Department can cancel registration granted…

Netenrich Technologies Private Limited, Hyderabad vs. DCIT., Circle - 5(1), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 870/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad02 Jan 2025AY 2020-2021

Bench: SHRI MANJUNATHA G. (Accountant Member), SHRI K.NARASIMHA CHARY (Judicial Member)

Section 12A

…light of the foregoing discussion, not to endorse the view of the CIT; consequence there upon reverse those findings. The order of cancellation of registration is hereby revoked". 31. The ITAT, Hyderabad bench in the case of ACIT vs. B. Srinivasa Rao (2014) 159 TTJ 483(Hyderabad), held that department can cancel registration granted to a society u/s 12AA when activities of trust are not genuine or activities of trust are not carried on in accordance with object of trust. The relevant portion of order is extracted below: “The provisions of section 12AA states that, the Department can cancel registration granted…

Laxmi Memorial Education Trust, Mangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1, Mangalore

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 756/BANG/2024[2021-22]Status: DisposedITAT Bangalore18 Jul 2024AY 2021-22

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2021-22

For Appellant: Shri Srinivas Kamath, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132

…erial on which reliance is placed by the revenue authorities is not conclusive evidence to sustain the addition. Laxmi Memorial Education Trust, Mangalore Page 97 of 108 5.30 Further the Hyderabad Bench of the Tribunal in the case of ACIT v. B. Srinivasa Rao, 159 TTJ 483 (Hyd) [wherein the AM herein was the author observed as under:- “8. As for the first reason put forth for cancellation of registration, viz., collection of capitation fee, it is submitted that in the course of search, excel sheets were found containing the names of students, names of parents and the amount. In the course of search and, thereafte…

M/S. Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 155/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Jun 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

For Appellant: Sri Ramasubramaniyan, A.RFor Respondent: Sri Pradeep Kumar, D.R
Section 11Section 12ASection 132Section 143(2)Section 143(3)Section 153A

…Act. The seized material on which reliance is placed by the revenue authorities is not conclusive evidence to sustain the addition and deny exemption u/s. 11 of the Act. 238. Further the Hyderabad Bench of the Tribunal in the case of ACIT v. B. Srinivasa Rao, 159 TTJ 483 (Hyd) [wherein the AM herein was the author observed as under:- “8. As for the first reason put forth for cancellation of registration, viz., collection of capitation fee, it is submitted that in the course of search, excel sheets were found containing the names of students, names of parents and the amount. In the course of search and, thereafter…

M/S Amalgamated Transport & Company, Kolkata vs. DCIT, Cir-4(3), Kolkata

In the result, assessee’s appeal stands allowed

ITA 88/KOL/2017[2011-2012]Status: DisposedITAT Kolkata31 Oct 2017AY 2011-2012

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2011-12 M/S Amalgamated V/S. Pr. Cit, Central-2, Transport & Co. 30/31, 110, Shanti Paly, Nr. Kalakar Street, Burra Ruby Hospital, Em Bye Bazar, Kolkata-007 Pass, Aayakar Poorva, [Pan No.Aapfa 6596 C] Kolkat-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Md. Usman, Cit-Dr ""यथ" क" ओर से/By Respondent 13-09-2017 सुनवाई क" तार"ख/Date Of Hearing 31-10-2017 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal Has Been Filed By The Assessee Relating To Assessment Year 2011- 12. The Appeal Is Against The Order U/S 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Principal Commissioner Of Income Tax, Central-2, Kolkata Dated 14.10.2016. Assessment Was Framed By Dcit, Central Circle-4(3), Kolkata U/S 153A/143(3) Of The Act Vide His Order Dated 31.03.2015. Grounds Raised By Assessee Per Its Appeal As Under:- “1 For That The Order Of The Ld. Pr. Cit Is Arbitrary, Illegal, Excessive & Bad In Law. 2. For That The Ld. Pr. Cit Erred In Setting Aside The Order When The Assessing Officer Applied His Mind & Correctly Assessed The Total Income In Accordance With The Documents & Evidences Seized In The Course Of Search & Therefore The Order Was Neither Erroneous Nor Prejudicial To The Interest Of Revenue.

Section 153ASection 263

…s. 153A of the Act can be determined only on the basis of incriminating material found during the course of search. The assessee in support of its claim relied on the order of Hon’ble ITAT Hyderabad Benches in the case of ACIT vs. B. Srinivasa Rao reported in 159 TTJ 483 wherein it was held as under : “Further, unless there is evidence or material indicating any suppression of collection of fees towards management quota seats for A.Y. 2003-2004 having been found during search, and no admission from assessee, AO was not justified in estimating same on materials seized relating to subsequent assessment years indica…

ACIT v. B. Srinivasa Rao (159 TTJ 483) — Cited in 18 Judgments | BharatTax