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

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

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 has been granted under (a) or (b

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)

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 has been granted under (a) or (b

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)

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 has been granted under (a) or (b

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)

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 has been granted under (a) or (b

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)

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 has been granted under (a) or (b

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)

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 has been granted under (a) or (b

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

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

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 has been granted under (a) or (b

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)

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 has been granted under (a) or (b

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)

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 has been granted under (a) or (b

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)

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 has been granted under (a) or (b

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)

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 of a trust or institution has been granted

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)

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 of a trust or institution has been granted

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)

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 has been granted under (a) or (b

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)

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 has been granted under (a) or (b

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

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

12A on that date.\n(3) The order under clause (a), sub-clause (ii) of clause (b) and clause (c),\nof sub-section (1) shall be passed, in such form and manner as may be\nprescribed, before expiry of the period of three months, six months and\none month, respectively, calculated from the end of the month in which\nthe

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

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

12A on that date.\n(3) The order under clause (a), sub-clause (ii) of clause (b) and clause (c),\nof sub-section (1) shall be passed, in such form and manner as may be\nprescribed, before expiry of the period of three months, six months and\none month, respectively, calculated from the end of the month in which\nthe

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

In the result, the appeal of assessee for A

12A on that date.\n(3) The order under clause (a), sub-clause (ii) of clause (b) and clause (c),\nof sub-section (1) shall be passed, in such form and manner as may be\nprescribed, before expiry of the period of three months, six months and\none month, respectively, calculated from the end of the month in which\nthe

ACIT., EXEMPTIONS CIRCLE-1(1), HYDERABAD vs. PHARMACEUTICALS EXPORT PROMOTION COUNCIL OF INDIA, HYDERABAD

In the result, the appeal of Revenue is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2016-17 The Assistant Commissioner Vs. Pharmaceuticals Export Of Income Tax, Promotion Council Of India, Exemptions, Circle – 1(1), Hyderabad. Hyderabad. Pan : Aadcp4643C (Appellant) (Respondent) Assessee By: Shri Rv. Chalam, C.A. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 11.02.2025

12A of the Act on 09.09.2006. Therefore, the addition/disallowance made on account of expenditure incurred outside the country of Rs. 18,22,35,780 by not considering it as utilization for the purpose of Section 11 of the Act, is deleted. Accordingly, ground no.2 of appeal is allowed.” 4. Feeling aggrieved with the order of ld.CIT(A), Revenue