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 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

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

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

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

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: (a) Final registration or provisional registration granted under section 12AB(1)(a)/(b)/(c); 31 ITA.No.1128/Hyd./2024 (b) Final registration granted under section 12AA(1). The erstwhile provision did not cover cases of provisional registration granted under section 12AB(1)(c). Now, the provisional registration granted for the first time can also be cancelled

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 or Page 14 of 27 religious purposes has been applied other than for the objects of the Trust and (b) the Trust or institution has income from profits and gains of business, which is not incidental to the attainment of its objects and the trust not maintains separate books of accounts (c) Trust or institution is applied its income

SHRI SHIRIDI SAI SEVA TRUST,HYDERABAD vs. ITO., EXEMPTION WARD-1(4), HYDERABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.856/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2025-26) Shri Shiridi Sai Seva Trust, Income Tax Officer (Exemption), Vs. Ward-1(4), Hyderabad. Hyderabad. Pan:Aacts3985J (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri B. Satyanarayana Murthy, C.A. रधजस् व द्वधरध/Revenue By:: Shri Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 04/08/2025 घोर्णध की तधरीख/Pronouncement: 06/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Shiridi Sai Seva Trust (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Hyderabad (“Ld. Cit(E)”), Dated 21.03.2025 For The A.Y. 2025-26. 2. The Assessee Has Raised The Following Grounds Of Appeal :

B. Satyanarayana Murthy, C.A. रधजस् व द्वधरध/Revenue by:: Shri Narendra Kumar Naik, CIT-DR सुिवधई की तधरीख/Date of hearing: 04/08/2025 घोर्णध की तधरीख/Pronouncement: 06/08/2025 आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M.: This appeal is filed by Shri Shiridi Sai Seva Trust (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Exemption), Hyderabad