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)

115 TD of I.T.Act, 1961 . 11. Aggrieved by the order of the learned PCIT, Central, the assessee society is now, in appeal before the Tribunal. 12. C.A. Shri C. Maheswar Reddy, learned counsel for the assessee along with C.A. Shri K.C. Devadas, submitted that the Ld. PCIT (Central) erred in cancelling registration of the appellant society u/s 12AB

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)

115 TD of I.T.Act, 1961.” 11. Aggrieved by the order of the learned PCIT, Central, the assessee society is now, in appeal before the Tribunal. 12. C.A. Shri C. Maheswar Reddy, learned counsel for the assessee along with C.A. Shri K.C. Devadas, submitted that the Ld. PCIT (Central) erred in cancelling registration of the appellant society u/s 12AB

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)

115 TD of I.T.Act, 1961.” 11. Aggrieved by the order of the learned PCIT, Central, the assessee society is now, in appeal before the Tribunal. 12. C.A. Shri C. Maheswar Reddy, learned counsel for the assessee along with C.A. Shri K.C. Devadas, submitted that the Ld. PCIT (Central) erred in cancelling registration of the appellant society u/s 12AB

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)

115 TD of I.T.Act, 1961. 11. Aggrieved by the order of the learned PCIT, Central, the assessee society is now, in appeal before the Tribunal. 12. C.A. Shri C. Maheswar Reddy, learned counsel for the assessee along with C.A. Shri K.C. Devadas, submitted that the Ld. PCIT (Central) erred in cancelling registration of the appellant society u/s 12AB

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)

115 TD of I.T.Act, 1961. 11. Aggrieved by the order of the learned PCIT, Central, the assessee society is now, in appeal before the Tribunal. 12. C.A. Shri C. Maheswar Reddy, learned counsel for the assessee along with C.A. Shri K.C. Devadas, submitted that the Ld. PCIT (Central) erred in cancelling registration of the appellant society u/s 12AB

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

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

115 TD of I.T.Act, 1961. 11. Aggrieved by the order of the learned PCIT, Central, the assessee society is now, in appeal before the Tribunal. 12. C.A. Shri C. Maheswar Reddy, learned counsel for the assessee along with C.A. Shri K.C. Devadas, submitted that the Ld. PCIT (Central) erred in cancelling registration of the appellant society u/s 12AB

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

charitable purpose is sufficient for claiming exemption.\nRelevant portion of order is extracted below.\n“Section 10(22A) provides that in computing the total income of a previous\nyear of any person, any income of a hospital or other institution for the\nreception and treatment of persons suffering from illness or mental\ndefectiveness or for the reception and treatment

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)

115 TD of I.T.Act, 1961. 11. Aggrieved by the order of the learned PCIT, Central, the assessee society is now, in appeal before the Tribunal. 12. C.A. Shri C. Maheswar Reddy, learned counsel for the assessee along with C.A. Shri K.C. Devadas, submitted that the Ld. PCIT (Central) erred in cancelling registration of the appellant society u/s 12AB

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)

115 TD of I.T.Act, 1961. 11. Aggrieved by the order of the learned PCIT, Central, the assessee society is now, in appeal before the Tribunal. 12. C.A. Shri C. Maheswar Reddy, learned counsel for the assessee along with C.A. Shri K.C. Devadas, submitted that the Ld. PCIT (Central) erred in cancelling registration of the appellant society u/s 12AB

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)

115 TD of I.T.Act, 1961.” 11. Aggrieved by the order of the learned PCIT, Central, the assessee society is now, in appeal before the Tribunal. 12. C.A. Shri C. Maheswar Reddy, learned counsel for the assessee along with C.A. Shri K.C. Devadas, submitted that the Ld. PCIT (Central) erred in cancelling registration of the appellant society u/s 12AB

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

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

115 TD of I.T.Act, 1961.” 11. Aggrieved by the order of the learned PCIT, Central, the assessee society is now, in appeal before the Tribunal. 12. C.A. Shri C. Maheswar Reddy, learned counsel for the assessee along with C.A. Shri K.C. Devadas, submitted that the Ld. PCIT (Central) erred in cancelling registration of the appellant society u/s 12AB

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)

charitable objectives and is therefore not entitled to exemption. 6. In view of the foregoing, it is evident that the assessee society engaged in collection of unaccounted capitation fees, failed to maintain proper books of account and misrepresented actual fee collections. The society’s core objective is providing educational relief and as per elaborate discussion made above, excess fee collected

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)

charitable objectives and is therefore not entitled to exemption. 6. In view of the foregoing, it is evident that the assessee society engaged in collection of unaccounted capitation fees, failed to maintain proper books of account and misrepresented actual fee collections. The society’s core objective is providing educational relief and as per elaborate discussion made above, excess fee collected

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

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

charitable\nand educational nature of the institution. In fact, the objects of the\ninstitution, as declared in the trust deed does reflect that all are\nphilanthropic or benevolent in nature, precisely for the purpose of\nimparting education. Strange enough there is no finding recorded by the\nCIT contrary to this fact. Be that as it may, the real

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

In the result, the appeal of assessee for A

trust to take the benefit\nof the provisions of section 11 and 12 unless it establishes the prescribed\nutilization of the income even if at all he trust holds the registration in its\nhands. Therefore at the stage of granting registration the CIT is not\nexpected to bother himself about the other provisions of the Act and\nsupposed to confine

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

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

115 TD\nof I.T.Act, 1961 .\n11. Aggrieved by the order of the learned PCIT, Central, the\nassessee society is now, in appeal before the Tribunal.\n12. C.A. Shri C. Maheswar Reddy, learned counsel for the\nassessee along with C.A. Shri K.C. Devadas, submitted that the\nLd. PCIT (Central) erred in cancelling registration of the appellant\nsociety u/s 12AB

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

charitable trust u/s 80G(2)(iv) read with section 80G(1)(ii) of the Act. 23. As discussed supra, we concur with the contention of the assessee that since Parliament intended certain restrictions to only CSR expenditure in respect of two donations included by an assessee as CSR expenditure i.e. [Swachh Bharat Kosh and Clean Ganga Fund] has impliedly

RAVI RISHI EDUCATIONAL SOCIETY ,HYDERABAD vs. ACIT CENTRAL CIRCLE-2 (4), HYDERABAD

In the result, the solitary ground raised by the Revenue in the appeals are dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2017-18 Ravi Rishi Educational A.C.I.T. Society, Hyderabad Central Circle 2(4) Pan:Aaaar1952M Hyderabad (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Esthen N Hangal, Dr Date Of Hearing: 07/06/2022 Date Of Pronouncement: 19/07/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 21/04/2022 Of The Learned Cit (A)-12, Hyderabad Relating To A.Y.2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Aop & Registered U/S 12A Of The I.T. Act Vide Proceedings Of The Director Of Income Tax (Exemption) Hyderabad In F.No.Hqrs/I/15/12A/Dit(E) Dated 27.02.2003. The Assessee Filed Its Original Return Of Income For The A.Y 2017-18 On 06.11.2017 Admitting Total Income Of Rs.Nil. M/S. Ravi Rishi Educational Society Is Run By Close Family Members Mr.N.Rajababu, Mr.Ramesh Babu, Mrs. N. Sulochana, Mrs. N. Yashoda, Mrs. N.

charitable purposes as mandated by section 11 of the I.T. Act and therefore, denied exemption granted to it u/s 11 of the I.T. Act. Similarly, the Assessing Officer made another addition of Rs.11,00,06,345/- u/s 69 of the I.T. Act being unexplained investment in Nandigama Page 10 of 18 ITA No 146 of 2022 Ravi Rishi Educational Society