KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

Trust or Commission (by whatever name called) will require similar consideration - i e , whether it is at cost with a nominal mark-up or significantly higher, to determine if it falls within the mischief of "commercial activity" However, in the case of such notified bodies, there is no quantified limit in Section 10(46) Therefore, the Central Government would have

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

Trust or Commission (by whatever name called) will require similar consideration - i e , whether it is at cost with a nominal mark-up or significantly higher, to determine if it falls within the mischief of "commercial activity" However, in the case of such notified bodies, there is no quantified limit in Section 10(46) Therefore, the Central Government would have

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

Trust or Commission (by whatever name called) will require similar consideration - i e , whether it is at cost with a nominal mark-up or significantly higher, to determine if it falls within the mischief of "commercial activity" However, in the case of such notified bodies, there is no quantified limit in Section 10(46) Therefore, the Central Government would have

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

Trust or Commission (by whatever name called) will require similar consideration - i e , whether it is at cost with a nominal mark-up or significantly higher, to determine if it falls within the mischief of "commercial activity" However, in the case of such notified bodies, there is no quantified limit in Section 10(46) Therefore, the Central Government would have

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY , WARANGAL

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

Trust or Commission (by whatever name called) will require similar consideration - i e , whether it is at cost with a nominal mark-up or significantly higher, to determine if it falls within the mischief of "commercial activity" However, in the case of such notified bodies, there is no quantified limit in Section 10(46) Therefore, the Central Government would have

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

Trust or Commission (by whatever name called) will require similar consideration - i e , whether it is at cost with a nominal mark-up or significantly higher, to determine if it falls within the mischief of "commercial activity" However, in the case of such notified bodies, there is no quantified limit in Section 10(46) Therefore, the Central Government would have

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

Trust or Commission (by whatever name called) will require similar consideration - i e , whether it is at cost with a nominal mark-up or significantly higher, to determine if it falls within the mischief of "commercial activity" However, in the case of such notified bodies, there is no quantified limit in Section 10(46) Therefore, the Central Government would have

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

Trust or Commission (by whatever name called) will require similar consideration - i e , whether it is at cost with a nominal mark-up or significantly higher, to determine if it falls within the mischief of "commercial activity" However, in the case of such notified bodies, there is no quantified limit in Section 10(46) Therefore, the Central Government would have

DCIT, EXEMPTIONS CIRCLE, HYDERABAD vs. HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY, SECUNDERABAD

In the result, both the appeals of assessee and Revenue are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

Trust or Commission (by whatever name called) will require similar consideration - i e , whether it is at cost with a nominal mark- up or significantly higher, to determine if it falls within the mischief of "commercial activity" However, in the case of such notified bodies, there is no quantified limit in Section 10(46) Therefore, the Central Government would have

HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY,HYDERABAD vs. DCIT, EXEMPTIONS CIRCLE-1(1), HYDERABAD

In the result, both the appeals of assessee and Revenue are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

Trust or Commission (by whatever name called) will require similar consideration - i e , whether it is at cost with a nominal mark- up or significantly higher, to determine if it falls within the mischief of "commercial activity" However, in the case of such notified bodies, there is no quantified limit in Section 10(46) Therefore, the Central Government would have

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)

sections 11 and 12. These two provisions and few other provisions are competent enough to tackle firmly a defaulter of philanthropic application of income or funds of the trust. The other adverse side of cancellation is that on refusal of registration the entire receipts shall be subject to assessment without granting benefit of section 11 and section 12 to assess

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)

sections 11 and 12. These two provisions and few other provisions are competent enough to tackle firmly a defaulter of philanthropic application of income or funds of the trust. The other adverse side of cancellation is that on refusal of registration the entire receipts shall be subject to assessment without granting benefit of section 11 and section 12 to assess

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)

section already reproduced ante. The outcome of the deliberation made in detail hereinabove is that percurian opinion is to debar the CIT to enter into the area of investigation of source of income and also application of income, so that the amount of correct exempt income be not prejudged. [Para 11.12] The aspect of morality as touched

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)

section already reproduced ante. The outcome of the deliberation made in detail hereinabove is that percurian opinion is to debar the CIT to enter into the area of investigation of source of income and also application of income, so that the amount of correct exempt income be not prejudged. [Para 11.12] The aspect of morality as touched

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)

trust or educational institution. The gist is that if the CIT had an information of some wrongful means of earning fees in the form of a donation or the information tells about excessive charging of fees; then the CIT in his rights can pass on the information to the concerned office bearers working under the Maharashtra Capitation Fees (Prohibition

MADHUSUDHAN JAJU,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, SANGAREDDY

In the result, the C.O. of the Revenue is allowed for statistical\npurposes

charitable or religious purposes or in part only for\nsuch purposes, or of income being voluntary contributions referred to in sub-clause\n(iia) of clause (24) of section 2, shall, if the total income in respect of which he is\nassessable as a representative assessee (the total income for this purpose being\ncomputed under this Act without giving effect

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)

section already reproduced ante. The outcome of the deliberation made in detail hereinabove is that percurian opinion is to debar the CIT to enter into the area of investigation of source of income and also application of income, so that the amount of correct exempt income be not prejudged. [Para 11.12] The aspect of morality as touched

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)

trust as per the limits of the jurisdiction of section 12AA. Rather this is also not the case of the CIT that the institution is doing some other activity of earning profit other than the activity of running educational institutions. The established factual position is that the institution is not doing in any other activity except running educational institutions