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)

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information. 20. The provisions of sub-section (4) of Section 12AB of the Act have been amended by the Finance Act, 2022, with effect from 01.04.2022. As per the provisions of Section 12AB(4), the provisional registration of a trust or institution

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)

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information. 20. The provisions of sub-section (4) of Section 12AB of the Act have been amended by the Finance Act, 2022, with effect from 01.04.2022. As per the provisions of Section 12AB(4), the provisional registration of a trust or institution

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)

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information. 20. The provisions of sub-section (4) of Section 12AB of the Act have been amended by the Finance Act, 2022, with effect from 01.04.2022. As per the provisions of Section 12AB(4), the provisional registration of a trust or institution

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

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

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information. 20. The provisions of sub-section (4) of Section 12AB of the Act have been amended by the Finance Act, 2022, with effect from 01.04.2022. As per the provisions of Section 12AB(4), the provisional registration of a trust or institution

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)

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information. 19. The provisions of sub-section (4) of Section 12AB of the Act have been amended by the Finance Act, 2022, with effect from 01.04.2022. As per the provisions of Section 12AB(4), the 34 CMR Engineering Educational Society provisional registration

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)

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information. 19. The provisions of sub-section (4) of Section 12AB of the Act have been amended by the Finance Act, 2022, with effect from 01.04.2022. As per the provisions of Section 12AB(4), the 34 CMR Engineering Educational Society provisional registration

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)

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information. 20. The provisions of sub-section (4) of Section 12AB of the Act have been amended by the Finance Act, 2022, with effect from 01.04.2022. As per the provisions of Section 12AB(4), the provisional registration of a trust or institution

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)

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information. 20. The provisions of sub-section (4) of Section 12AB of the Act have been amended by the Finance Act, 2022, with effect from 01.04.2022. As per the provisions of Section 12AB(4), the provisional registration of a trust or institution

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)

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information. 20. The provisions of sub-section (4) of Section 12AB of the Act have been amended by the Finance Act, 2022, with effect from 01.04.2022. As per the provisions of Section 12AB(4), the provisional registration of a trust or institution

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)

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information. 20. The provisions of sub-section (4) of Section 12AB of the Act have been amended by the Finance Act, 2022, with effect from 01.04.2022. As per the provisions of Section 12AB(4), the provisional registration of a trust or institution

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)

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information. 20. The provisions of sub-section (4) of Section 12AB of the Act have been amended by the Finance Act, 2022, with effect from 01.04.2022. As per the provisions of Section 12AB(4), the provisional registration of a trust or institution

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

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

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information. 20. The provisions of sub-section (4) of Section 12AB of the Act have been amended by the Finance Act, 2022, with effect from 01.04.2022. As per the provisions of Section 12AB(4), the provisional registration of a trust or institution

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)

ac) of the Act vide order dated 06.04.2022 for a period of 5 years from A.Y. 2022-23 to A.Y. 2026-27. In this case, specific information was flagged as per the Risk Management Strategy formulated by the CBDT through ITBA software under the head ‘NMS cases’. As per the specific information, the assessee has carried out certain transactions during

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

ac) of sub-section (1) of section 12A is not complete or it contains false or incorrect information. 20. The provisions of sub-section (4) of Section 12AB of the Act have been amended by the Finance Act, 2022, with effect from 01.04.2022. As per the provisions of Section 12AB(4), the provisional registration of a trust or institution

MYADAM KISHAN RAO CHARITABLE TRUST,HYDERABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Manjunatha G., Hon'Ble & Shri K.Narasimha Chary, Hon'Ble

charitable trust registered u/s. 12A of the Income Tax Act, 1961 (“the Act”) vide order dt. 15-08-1992. Subsequently, the assessee got re- registered u/s. 12A of the Act and obtained registration u/s. 12A(1)(ac) of the Act for the AY. 2022-23 to 2026-27 as per new regime of registration of trust and institutions. The main

SRISIVAKESAVA SRIDATTA KSHTRA SEVA SAMAJAM,PRAKASAM vs. ITO., WARD-1, ONGOLE

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.893 & 894/Hyd/2025 (िनधा"रण वष"/Assessment Year:2025-26) Srisivakesava Sridatta Vs. Income Tax Officer, Kshetra Seva Samajam, Ward-1, Addanki, Prakasam Ongole. District. Pan: Abvas5895E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri C S Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 25/02/2026 घोषणा की तारीख/Date Of 26/02/2026 Pronouncement:

charitable activities such as relief of the poor, education, medical relief, and advancement of other objects of general public utility. Seva Samajam vs. ITO 5. On a perusal of the record, it transpires that the assessee society was granted provisional registration in “Form 10AC” by the CPC, Bangalore on 04.09.2022, valid for three assessment years

SRISIVAKESAVA SRIDATTA KSHETRA SEVA SAMAJAM,PRAKASAM vs. ITO., WARD-1, ONGOLE

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.893 & 894/Hyd/2025 (िनधा"रण वष"/Assessment Year:2025-26) Srisivakesava Sridatta Vs. Income Tax Officer, Kshetra Seva Samajam, Ward-1, Addanki, Prakasam Ongole. District. Pan: Abvas5895E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri C S Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 25/02/2026 घोषणा की तारीख/Date Of 26/02/2026 Pronouncement:

charitable activities such as relief of the poor, education, medical relief, and advancement of other objects of general public utility. Seva Samajam vs. ITO 5. On a perusal of the record, it transpires that the assessee society was granted provisional registration in “Form 10AC” by the CPC, Bangalore on 04.09.2022, valid for three assessment years

HYDERABAD SCIENCE SOCIETY,HYDERABAD vs. DCIT., EXEMPTION CIRCLE 1(1), HYDERABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order

trust or institution as are material for the purpose of 23 ITA.No.1128/Hyd./2024 achieving its objectives as mentioned in section 12AB(1)(b)(ii) (B) of the Act. However, in the present case, the Id. PCIT invoked the provisions of section 12AB(4)(a)(ii) of the Act as stood in the assessment year 2022-23. The objection