UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

trust board is exempt from income tax u/s, 10(23 BBA) of I.T.Act. 4. The Cash deposits made in the bank relate to Hundi Collections of the Temple and rents received from the Hall which is on and often given for functions like marriages,etc. It also said that the said collections are utilized in the maintenance of the Temple

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

trust board is exempt from income tax u/s, 10(23 BBA) of I.T.Act. 4. The Cash deposits made in the bank relate to Hundi Collections of the Temple and rents received from the Hall which is on and often given for functions like marriages,etc. It also said that the said collections are utilized in the maintenance of the Temple

UJJAINI MAHAKALI DEVATHANAM,SECUNDERBAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

trust board is exempt from income tax u/s, 10(23 BBA) of I.T.Act. 4. The Cash deposits made in the bank relate to Hundi Collections of the Temple and rents received from the Hall which is on and often given for functions like marriages,etc. It also said that the said collections are utilized in the maintenance of the Temple

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

trust board is exempt from income tax u/s, 10(23 BBA) of I.T.Act. 4. The Cash deposits made in the bank relate to Hundi Collections of the Temple and rents received from the Hall which is on and often given for functions like marriages,etc. It also said that the said collections are utilized in the maintenance of the Temple

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

trust board is exempt from income tax u/s, 10(23 BBA) of I.T.Act. 4. The Cash deposits made in the bank relate to Hundi Collections of the Temple and rents received from the Hall which is on and often given for functions like marriages,etc. It also said that the said collections are utilized in the maintenance of the Temple

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)

deposited in the bank account of the respective institutions and the same were shown as receipts in the financial statements of the society. The excess fee (donation/capitation fee) collected, over and above prescribed fee, by the colleges in the form of cash was never brought into the books of accounts of the assessee. It was also address of the society

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)

deposited in the bank account of the respective institutions and the same were shown as receipts in the financial statements of the society. The excess fee (donation/capitation fee) collected, over and above prescribed fee, by the colleges in the form of cash was never brought into the books of accounts of the assessee. It was also address of the society

MYADAM KISHAN RAO CHARITABLE TRUST,HYDERABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Manjunatha G., Hon'Ble & Shri K.Narasimha Chary, Hon'Ble

charitable or Page 14 of 27 religious purposes has been applied other than for the objects of the Trust and (b) the Trust or institution has income from profits and gains of business, which is not incidental to the attainment of its objects and the trust not maintains separate books of accounts (c) Trust or institution is applied its income

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

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

deposited in the bank account of the respective institutions and the same were shown as receipts in the financial statements of the society. The excess fee (donation/capitation fee) collected, over and above prescribed fee, by the colleges in the form of cash was never brought into the books of accounts of the assessee. It was also found that, the society

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)

deposited in the bank account of the respective institutions and the same were shown as receipts in the financial statements of the society. The excess fee (donation/capitation fee) collected, over and above prescribed fee, by the colleges in the form of cash was never brought into the books of accounts of the assessee. It was also found that, the society

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)

deposited in the bank account of the respective institutions and the same were shown as receipts in the financial statements of the society. The excess fee (donation/capitation fee) collected, over and above prescribed fee, by the colleges in the form of cash was never brought into the books of accounts of the assessee. It was also found that, the society

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)

deposited in the bank account of the respective institutions and the same were shown as receipts in the financial statements of the society. The excess fee (donation/capitation fee) collected, over and above prescribed fee, by the colleges in the form of cash was never brought into the books of accounts of the assessee. It was also found that, the society

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)

deposited in the bank account of the respective institutions and the same were shown as receipts in the financial statements of the society. The excess fee (donation/capitation fee) collected, over and above prescribed fee, by the colleges in the form of cash was never brought into the books of accounts of the assessee. It was also found that, the society

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

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

deposited in the bank account of the respective institutions and the same were shown as receipts in the financial statements of the society. The excess fee (donation/capitation fee) collected, over and above prescribed fee, by the colleges in the form of cash was never brought into the books of accounts of the assessee. It was also found that, the society

MARRI 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)

deposited in the bank account of the respective institutions and the same were shown as receipts in the financial statements of the society. The excess fee (donation/capitation fee) collected, over and above prescribed fee, by the colleges in the form of cash was never brought into the books of accounts of the assessee. It was also found that, the society

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

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

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

deposited in the bank account of the respective institutions and the same were shown as receipts in the financial statements of the society. The excess fee (donation/capitation fee) collected, over and above prescribed fee, by the colleges in the form of cash was never brought into the books of accounts of the assessee. It was also found that, the society

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)

deposited in the bank account of the respective institutions and the same were shown as receipts in the financial statements of the society. The excess fee (donation/capitation fee) collected, over and above prescribed fee, by the colleges in the form of cash was never brought into the books of accounts of the assessee. It was also found that, the society

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)

deposited in the bank account of the respective institutions and the same were shown as receipts in the financial statements of the society. The excess fee (donation/capitation fee) collected, over and above prescribed fee, by the colleges in the form of cash was never brought into the books of accounts of the assessee. It was also address of the society