NETENRICH TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 5(1), HYDERABAD

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

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

12A is granted by Hon'ble Commissioner of Income Tax (Exemption) hence Ld. PCIT(Central) has no jurisdiction to cancel the registration. 20. That on facts and in law, the Ld. PCIT failed to appreciate that the power to cancel registration under Section 12AB(4) of the Act is vested exclusively with the Principal Commissioner/Commissioner of Income Tax (Exemption) vide

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

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

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

capitation fee) collected, over and above the prescribed fee by the college in the form of cash was never brought into the books of account of the appellant society. The Ld. PCIT (Central) further observed that the appellant society did not maintain proper books of account and no books of account were found at the registered address of the appellant

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

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

capitation fee) collected, over and above the prescribed fee by the college in the form of cash was never brought into the books of account of the appellant society. The Ld. PCIT (Central) further observed that the appellant society did not maintain proper books of account and no books of account were found at the registered address of the appellant

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

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

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

capitation fees, failed to maintain proper books of accounts, and misrepresented actual fee collections and as such, these violations indicate significant non-compliance with the provisions of the Act. Therefore, the learned CIT-DR submitted that, the learned PCIT, Central, after taking into cognizance the findings of the search and post search enquiries, rightly noted that, there are specified violations

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

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

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

capitation fees, failed to maintain proper books of accounts, and misrepresented actual fee collections and as such, these violations indicate significant non-compliance with the provisions of the Act. Therefore, the learned CIT-DR submitted that, the learned PCIT, Central, after taking into cognizance the findings of the search and post search enquiries, rightly noted that, there are specified violations

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

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

capitation fees, failed to maintain proper books of accounts, and misrepresented actual fee collections and as such, these violations indicate significant non-compliance with the provisions of the Act. Therefore, the learned CIT-DR submitted that, the learned PCIT, Central, after taking into cognizance the findings of the search and post search enquiries, rightly noted that, there are specified violations

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

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

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

capitation fees, failed to maintain proper books of accounts, and misrepresented actual fee collections and as such, these violations indicate significant non-compliance with the provisions of the Act. Therefore, the learned CIT-DR submitted that, the learned PCIT, Central, after taking into cognizance the findings of the search and post search enquiries, rightly noted that, there are specified violations

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

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

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

capitation fees, failed to maintain proper books of accounts, and misrepresented actual fee collections and as such, these violations indicate significant non-compliance with the provisions of the Act. Therefore, the learned CIT-DR submitted that, the learned PCIT, Central, after taking into cognizance the findings of the search and post search enquiries, rightly noted that, there are specified violations

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

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

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

capitation fee) collected, over and above the prescribed fee by the college in the form of cash was never brought into the books of account of the appellant society. The Ld. PCIT (Central) further observed that the appellant society did not maintain proper books of account and no books of account were found at the registered address of the appellant

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

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

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

capitation fee) collected, over and above the prescribed fee by the college in the form of cash was never brought into the books of account of the appellant society. The Ld. PCIT (Central) further observed that the appellant society did not maintain proper books of account and no books of account were found at the registered address of the appellant

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

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

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

capitation fee) collected, over and above the prescribed fee by the college in the form of cash was never brought into the books of account of the appellant society. The Ld. PCIT (Central) further observed that the appellant society did not maintain proper books of account and no books of account were found at the registered address of the appellant

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

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

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

capitation fee) collected, over and above the prescribed fee by the college in the form of cash was never brought into the books of account of the appellant society. The Ld. PCIT (Central) further observed that the appellant society did not maintain proper books of account and no books of account were found at the registered address of the appellant

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

12A on that date.\n(3) The order under clause (a), sub-clause (ii) of clause (b) and clause (c),\nof sub-section (1) shall be passed, in such form and manner as may be\nprescribed, before expiry of the period of three months, six months and\none month, respectively, calculated from the end of the month in which\nthe

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

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

12A on that date.\n(3) The order under clause (a), sub-clause (ii) of clause (b) and clause (c),\nof sub-section (1) shall be passed, in such form and manner as may be\nprescribed, before expiry of the period of three months, six months and\none month, respectively, calculated from the end of the month in which\nthe

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

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

12A on that date.\n(3) The order under clause (a), sub-clause (ii) of clause (b) and clause (c),\nof sub-section (1) shall be passed, in such form and manner as may be\nprescribed, before expiry of the period of three months, six months and\none month, respectively, calculated from the end of the month in which\nthe

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

In the result, the appeal of assessee for A

12A on that date.\n(3) The order under clause (a), sub-clause (ii) of clause (b) and clause (c),\nof sub-section (1) shall be passed, in such form and manner as may be\nprescribed, before expiry of the period of three months, six months and\none month, respectively, calculated from the end of the month in which\nthe

ANDHRA PRADESH ADVOCATES WELFARE FUND,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(2), HYDERABAD,

In the result, all the three appeals of the assessee are dismissed

Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

capital in nature and not taxable may be dismissed. Learned DR also argued that expenses such as death benefits, financial assistance, funeral expenses, suspension of practice, and retirement benefits are applications of income, not incurred exclusively for earning income, and thus not allowable under section 37 of the IT Act. Contending so, he prayed for the dismissal of the Assessee

ANDHRA PRADESH ADVOCATES WELFARE FUND,HYDERABAD vs. INCOME TAX OFFICER, WARD 8(2), HYDERABAD, HYDERABAD

In the result, all the three appeals of the assessee are dismissed

Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

capital in nature and not taxable may be dismissed. Learned DR also argued that expenses such as death benefits, financial assistance, funeral expenses, suspension of practice, and retirement benefits are applications of income, not incurred exclusively for earning income, and thus not allowable under section 37 of the IT Act. Contending so, he prayed for the dismissal of the Assessee