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

charitable trust, it is only income from investment or\ndeposit which has been made in violation of section 11(5) that is\nliable to be taxed and that violation under section 13(1

DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD

In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed

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

charitable trust or institution registered under Section 12A of the Income-tax Act, 1961 and is eligible for claiming exemption under Section 11 of the Income-tax Act. The assessee further submitted that, although it has not furnished its return of income on or before the due date provided under Section 139(1

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)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

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)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

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)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

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)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

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)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

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)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

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

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

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

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)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

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)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

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)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

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)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

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

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

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

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)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

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)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

trust u/s 80G(2)(iv) read with section 80G(1)(ii) of the Act. Situation 4: The company has contributed Rs. 1 crore to Prime Minister's National Relief Fund and Rs. 1 crore to any other charitable

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

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

section, the following shall\nmean “specified violation”,\n(a) where any income derived from property held under trust, wholly or in\npart for charitable or religious purposes, has been applied, other than for\nthe objects of the trust or institution; or\n(b) the trust or institution has income from profits and gains of business\nwhich is not incidental

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

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

section, the following shall\nmean “specified violation”,\n(a) where any income derived from property held under trust, wholly or in\npart for charitable or religious purposes, has been applied, other than for\nthe objects of the trust or institution; or\n(b) the trust or institution has income from profits and gains of business\nwhich is not incidental