DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust v. DCIT (Central)

173 Taxmann.com 577Income Tax Appellate Tribunal2025#6560 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2025.

Sections most often in play

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

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 12ab(4)section 10(23c)(iiiad)section 11(5)cancellation of registrationprotective assessment

Judgments citing DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust v. DCIT (Central)

Ram Saran Das Kishori Lal Charitable Trust, Delhi vs. CIT(Exemption), Delhi

The appeal of the assessee is allowed

ITA 5290/DEL/2024[-]Status: DisposedITAT Delhi12 Nov 2025

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma[Assessment Year: -------] Ram Saran Das Kishori Lal Commissioner Of Income Tax Charitable Trust, (Exemption), Room No.24.05, E-2 Block, 24Th Floor, Civic Centre, A-27, Friends Colony East, Vs New Delhi-110001 New Delhi-110002 Pan-Aaatr0783P Appellant Respondent Appellant By Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. Shri Arpit Goyal, Adv. Respondent By Shri Amit Jain, Cit-Dr Date Of Hearing 09.09.2025 Date Of Pronouncement 12.11.2025

Section 127(2)Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: -------] Ram Saran Das Kishori Lal Commissioner of Income Tax Charitable Trust, (Exemption), Room No.24.05, E-2 Block, 24th Floor, Civic Centre, A-27, Friends Colony East, Vs New Delhi-110001 New Delhi-110002 PAN-AAATR0783P Appellant Respondent Appellant by Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. Shri Arpit Goyal, Adv. Respondent by Shri Amit Jain, CIT-DR Date of Hearing 09.09.2025 Date of Pronouncement 12.11.2025 ORDER PER ANUBHA…

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

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.873 and 874/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Maruthi Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAKFM3588P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Red…

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

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.871 and 872/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Malla Reddy Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AABTM7610H (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar…

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

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.871 and 872/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Malla Reddy Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AABTM7610H (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar…

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

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.870/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23) CMR Engineering Vs. The Deputy Commissioner of Educational Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAAAC7790A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy, C.A. Asses…

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

…CMRआयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.868 and 869/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) CMR Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, PAN : AAATC4041P Central Circle 2(1), Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Redd…

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

…CMRआयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.868 and 869/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) CMR Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, PAN : AAATC4041P Central Circle 2(1), Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Redd…

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

…CMRआयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.866 and 867/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) CMR Technical Education Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), PAN : AABTC0360Q. Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Mahe…

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

…CMRआयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.866 and 867/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) CMR Technical Education Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), PAN : AABTC0360Q. Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Mahe…

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

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.864 and 865/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) KMR Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, Central Circle 2(1), PAN AABTK3012F Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy, C.…

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

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.864 and 865/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) KMR Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, Central Circle 2(1), PAN AABTK3012F Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy, C.…

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

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.862 and 863/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Marri Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, Central Circle 2(1), PAN : AABTM9670R Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy…

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

ITA 862/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20
For Appellant: Shri C. Maheswar Reddy, C.A
Section 12A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद 'ए' बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad श्री विजय पाल राव, माननीय उपाध्यक्ष एवं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.862 and 863/Hyd/2025 (निर्धारण वर्ष / Assessment Years: 2019-20 and 2022-23) Marri Educational Society, Hyderabad. PAN : AABTM9670R (अपीलार्थी/ Appellant) Vs. The Deputy Commissioner of Income Tax, Central Circle 2(1), Hyderabad. (प्रत्यर्थी/ Respondent) करदाता का प्रतिनिधित्व/ Assessee : Shri C. Maheswa…

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

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.860 and 861/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Chandramma Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAATC8090J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar…

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

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.860 and 861/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2019-20 and 2022-23) Chandramma Educational Vs. The Deputy Commissioner of Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAATC8090J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar…

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

ITA 859/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

…आयकर अपीलीय न्यायाधिकरण, हैदराबाद 'ए' बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘Bench, Hyderabad श्री विजय पाल राव, माननीय उपाध्यक्ष एवं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.858 and 859/Hyd/2025 (निर्धारण वर्ष/ Assessment Years: 2017-18 and 2022-23) M.G.R. Educational Society, Vs. The Deputy Commissioner of Hyderabad. Income Tax, PAN : AAATM8546M Central Circle 2(1), (अपीलार्थी/ Appellant) Hyderabad. (प्रत्यर्थी/ Respondent) करदाता का प्रतिनिधित्व/ Assessee Represented by राजस्व…

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

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.870/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23) CMR Engineering Vs. The Deputy Commissioner of Educational Society, Income Tax, Hyderabad. Central Circle 2(1), Hyderabad. PAN : AAAAC7790A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Maheswar Reddy, C.A. Asses…