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)

2(1), Hyderabad, and on the basis of reference issued a Show Cause Notice for cancellation of registration on the ground that specified violations referred to under sub-section 4 of Section 12AB of the Act, and more particularly on the issue of diversion of income from property held under trust, wholly or in part has been applied, other than

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)

2(1), Hyderabad, and on the basis of reference issued a Show Cause Notice for cancellation of registration on the ground that specified violations referred to under sub-section 4 of Section 12AB of the Act, and more particularly on the issue of diversion of income from property held under trust, wholly or in part has been applied, other than

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

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

2(1), Hyderabad, and on the basis of reference issued a Show Cause Notice for cancellation of registration on the ground that specified violations referred to under sub-section 4 of Section 12AB of the Act, and more particularly on the issue of diversion of income from property held under trust, wholly or in part has been applied, other than

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)

2(1), Hyderabad, and on the basis of reference issued a Show Cause Notice for cancellation of registration on the ground that specified violations referred to under sub-section 4 of Section 12AB of the Act, and more particularly on the issue of diversion of income from property held under trust, wholly or in part has been applied, other than

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)

2(1), Hyderabad, and on the basis of reference issued a Show Cause Notice for cancellation of registration on the ground that specified violations referred to under sub-section 4 of Section 12AB of the Act, and more particularly on the issue of diversion of income from property held under trust, wholly or in part has been applied, other than

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)

2(1), Hyderabad, and on the basis of reference issued a Show Cause Notice for cancellation of registration on the ground that specified violations referred to under sub-section 4 of Section 12AB of the Act, and more particularly on the issue of diversion of income from property held under trust, wholly or in part has been applied, other than

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)

2(1), Hyderabad, and on the basis of reference issued a Show Cause Notice for cancellation of registration on the ground that specified violations referred to under sub-section 4 of Section 12AB of the Act, and more particularly on the issue of diversion of income from property held under trust, wholly or in part has been applied, other than

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)

2(1), Hyderabad, and on the basis of reference issued a Show Cause Notice for cancellation of registration on the ground that specified violations referred to under sub-section 4 of Section 12AB of the Act, and more particularly on the issue of diversion of income from property held under trust, wholly or in part has been applied, other than

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)

2(1), Hyderabad, and on the basis of reference issued a Show Cause Notice for cancellation of registration on the ground that specified violations referred to under sub-section 4 of Section 12AB of the Act, and more particularly on the issue of diversion of income from property held under trust, wholly or in part has been applied, other than

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)

2(1), Hyderabad, and on the basis of reference issued a Show Cause Notice for cancellation of registration on the ground that specified violations referred to under sub-section 4 of Section 12AB of the Act, and more particularly on the issue of diversion of income from property held under trust, wholly or in part has been applied, other than

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

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

2(1), Hyderabad, and on the basis of reference issued a Show Cause Notice for cancellation of registration on the ground that specified violations referred to under sub-section 4 of Section 12AB of the Act, and more particularly on the issue of diversion of income from property held under trust, wholly or in part has been applied, other than

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)

2(1), Hyderabad, and on the basis of reference issued a Show Cause Notice for cancellation of registration on the ground that specified violations referred to under sub-section 4 of Section 12AB of the Act, and more particularly on the issue of diversion of income from property held under trust, wholly or in part has been applied, other than

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)

2(1), Hyderabad, and on the basis of reference issued a Show Cause Notice for cancellation of registration on the ground that specified violations referred to under sub-section 4 of Section 12AB of the Act, and more particularly on the issue of diversion of income from property held under trust, wholly or in part has been applied, other than

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)

2(1), Hyderabad, and on the basis of reference issued a Show Cause Notice for cancellation of registration on the ground that specified violations referred to under sub-section 4 of Section 12AB of the Act, and more particularly on the issue of diversion of income from property held under trust, wholly or in part has been applied, other than

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

119 of the Act. As such jurisdiction is provided only\nfor carrying out post search proceedings and meaningful assessments.\n21.\nThe Ld. PCIT(Central) out to have considered the notification issued by\nthe Board which whereby has authorized Commissioner of Income\nTax(Exemptions) to grant registration under Section 12AA as well as to\ncancel such registration.\n22.\nThe Ld. PCIT

GLOBAL UNIVERSITY FOUNDATION,HYDERABAD vs. ITO., EXEMPTION WARD-1(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 240/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2021-22) Global University Foundation Vs. Income Tax Officer Hyderabad (Exemption) Ward-1 Pan:Aaicg0020F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Suvibha Nolka राज" व "ारा/Revenue By:: Shri Sankar Pandi, P, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 11/09/2025 घोषणा की तारीख/Pronouncement: 26/09/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Order Dated 14/07/2023 Of The Learned Cit (A)-Nfac Delhi, For The A.Y.2021-22. 2. There Is A Delay Of 506 Days In Filing The Present Appeal. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Supported By An Affidavit Of The Director Of The Assessee Foundation. The Learned Counsel For The Assessee Has Submitted That The Assessee Was Not Served With The Impugned Order Dated 14/07/2023 Passed By The Learned Cit (A) & Therefore, Due To The Non-Communication Of The Impugned Order, The Assessee

2 might be justified in denying the exemption under section 12 of The Act by rejecting such condonation application, but an assessee, a public charitable trust past 30 years who substantially satisfies the condition for availing such exemption, should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers

SEVA BHARATHI,HYDERABAD vs. ITO., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

charitable trust filed the return of income but was not accompanied by audit report in Form 10B as required under section 12A. The Calcutta High Court held that the provisions of Section 12A are directory in the sense that Assessing Officer are not powerless to allow an assessee to file audit report, if not filed along with return, anytime before

SEVA BHARATHI,HYDERABAD vs. CIT., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

charitable trust filed the return of income but was not accompanied by audit report in Form 10B as required under section 12A. The Calcutta High Court held that the provisions of Section 12A are directory in the sense that Assessing Officer are not powerless to allow an assessee to file audit report, if not filed along with return, anytime before

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

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

119 of the Act. As such jurisdiction is provided only\nfor carrying out post search proceedings and meaningful assessments.\n21. The Ld. PCIT(Central) out to have considered the notification issued by\nthe Board which whereby has authorized Commissioner of Income\nTax(Exemptions) to grant registration under Section 12AA as well as to\ncancel such registration.\n22. The Ld. PCIT