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

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)

119 of the Act. Learned counsel for the Assessee, therefore, submitted that, the Ld. PCIT (Central) without appreciating the submissions of the assessee society and in absence of any complaint either from student community or from Approving Authority by the Government, cancelled the registration of the assessee society, which is not in accordance with law and, therefore, pleaded that

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)

119 of the Act. Learned counsel for the Assessee, therefore, submitted that, the Ld. PCIT (Central) without appreciating the submissions of the assessee society and in absence of any complaint either from student community or from Approving Authority by the Government, cancelled the registration of the assessee society, which is not in accordance with law and, therefore, pleaded that

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)

119 of the Act. Learned counsel for the Assessee, therefore, submitted that, the Ld. PCIT (Central) without appreciating the submissions of the assessee society and in absence of any complaint either from student community or from Approving Authority by the Government, cancelled the registration of the assessee society, which is not in accordance with law and, therefore, pleaded that

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

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

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

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

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)

trust are not carried out in accordance with the objects of the trust/institution. Thus the findings of the CIT has not to be only conceptual or contextual but should be within the four corners of law so that not surpassing the power, as listed above, granted in sub-section (3) of section 12AA. But unfortunately the fallacy is writ large

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

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

trust are not carried out in accordance with the objects of the trust/institution. Thus the findings of the CIT has not to be only conceptual or contextual but should be within the four corners of law so that not surpassing the power, as listed above, granted in sub-section (3) of section 12AA. But unfortunately the fallacy is writ large

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)

119 of the Act. Learned counsel for the Assessee, therefore, submitted that, the Ld. PCIT (Central) without appreciating the submissions of the assessee society and in absence of any complaint either from student community or from Approving Authority by the Government, cancelled the registration of the assessee society, which is not in accordance with law and, therefore, pleaded that

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)

119 of the Act. Learned counsel for the Assessee, therefore, submitted that, the Ld. PCIT (Central) without appreciating the submissions of the assessee society and in absence of any complaint either from student community or from Approving Authority by the Government, cancelled the registration of the assessee society, which is not in accordance with law and, therefore, pleaded that

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)

119 of the Act. Learned counsel for the Assessee, therefore, submitted that, the Ld. PCIT (Central) without appreciating the submissions of the assessee society and in absence of any complaint either from student community or from Approving Authority by the Government, cancelled the registration of the assessee society, which is not in accordance with law and, therefore, pleaded that

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)

119 of the Act. As such jurisdiction is provided only for carrying out post search proceedings and meaningful assessments. 21. The Ld. PCIT(Central) out to have considered the notification issued by the Board which whereby has authorized Commissioner of Income Tax(Exemptions) to grant registration under Section 12AA as well as to cancel such registration. 22. The Ld. PCIT

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)

119 of the Act. As such jurisdiction is provided only for carrying out post search proceedings and meaningful assessments. 21. The Ld. PCIT(Central) out to have considered the notification issued by the Board which whereby has authorized Commissioner of Income Tax(Exemptions) to grant registration under Section 12AA as well as to cancel such registration. 22. The Ld. PCIT

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

119 of the Act. Learned counsel for the Assessee, therefore, submitted that, the Ld. PCIT (Central) without appreciating the submissions of the assessee society and in absence of any complaint either from student community or from Approving Authority by the Government, cancelled the registration of the assessee society, which is not in accordance with law and, therefore, pleaded that

UJWAL FOUNDATION,HYDERABAD vs. CIT(EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.167 & 168/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Ujwal Foundation Vs. Cit (Exemption) Hyderabad Hyderabad Pan:Aabtu1833C (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri H Srinivasulu, Advocate राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/06/2025 घोषणा की तारीख/Pronouncement: 06/06/2025 आदेश/Order Per Vijay Pal Raothese Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Of The Learned Cit (E), Hyderabad Dated 11/12/2024 & 9/12/2024 Respectively Whereby The Application Of The Assessee For Grant Of Approval U/S 80G & Registration U/S 12Ab Of The I.T. Act, 1961 Were Rejected. In The Appeal Against The Rejection Of Application For Registration U/S 12Ab In Ita No.168/Hyd/2025, The Assessee Has Raised The Following Grounds Of Appeal:

charitable purpose as held by the Varanasi Bench of this Tribunal in case of Math Gadwaghat Trust vs. CIT (E) reported in (2024) 119 ITR (Trib) 134. He has also relied upon the judgement of the Hon'ble Supreme Court in the case of Ananda Social and Educational Trust reported in 426 ITR 340(S.C) and submitted that

UJWAL FOUNDATION,HYDERABAD vs. CIT(EXEMPTION), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.167 & 168/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2025-26) Ujwal Foundation Vs. Cit (Exemption) Hyderabad Hyderabad Pan:Aabtu1833C (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri H Srinivasulu, Advocate राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/06/2025 घोषणा की तारीख/Pronouncement: 06/06/2025 आदेश/Order Per Vijay Pal Raothese Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Of The Learned Cit (E), Hyderabad Dated 11/12/2024 & 9/12/2024 Respectively Whereby The Application Of The Assessee For Grant Of Approval U/S 80G & Registration U/S 12Ab Of The I.T. Act, 1961 Were Rejected. In The Appeal Against The Rejection Of Application For Registration U/S 12Ab In Ita No.168/Hyd/2025, The Assessee Has Raised The Following Grounds Of Appeal:

charitable purpose as held by the Varanasi Bench of this Tribunal in case of Math Gadwaghat Trust vs. CIT (E) reported in (2024) 119 ITR (Trib) 134. He has also relied upon the judgement of the Hon'ble Supreme Court in the case of Ananda Social and Educational Trust reported in 426 ITR 340(S.C) and submitted that

SEVAGRAMAM CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

Bench: Us:

charitable trusts seeking exemptions. Although there is no explicit provision under the Income-tax Act or rules for condonation of delay in filing of “Form 10AB” for regular registration under Section 80G of the Act, but the assessee trust remains at liberty to seek the condonation under Section 119

SEVAGRAMAM CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

Bench: Us:

charitable trusts seeking exemptions. Although there is no explicit provision under the Income-tax Act or rules for condonation of delay in filing of “Form 10AB” for regular registration under Section 80G of the Act, but the assessee trust remains at liberty to seek the condonation under Section 119