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)

e) of the Explanation to Section 12AB(4) of the Act. Before amendment by the Finance Act, 2022, w.e.f. 01.04.2022. sub- sections (4) and (5) deal with cancellation of registration, where the registration of a trust or institution has been granted under Section 12AA, and subsequently, the Pr.CIT or Commissioner is satisfied that the activities of such trust or institution

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)

e) of the Explanation to Section 12AB(4) of the Act. Before amendment by the Finance Act, 2022, w.e.f. 01.04.2022. sub- sections (4) and (5) deal with cancellation of registration, where the registration of a trust or institution has been granted under Section 12AA, and subsequently, the Pr.CIT or Commissioner is satisfied that the activities of such trust or institution

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)

e) of the Explanation to Section 12AB(4) of the Act. Before amendment by the Finance Act, 2022, w.e.f. 01.04.2022. sub- sections (4) and (5) deal with cancellation of registration, where the registration of a trust or institution has been granted under Section 12AA, and subsequently, the Pr.CIT or Commissioner is satisfied that the activities of such trust or institution

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)

e) of the Explanation to Section 12AB(4) of the Act. Before amendment by the Finance Act, 2022, w.e.f. 01.04.2022. sub- sections (4) and (5) deal with cancellation of registration, where the registration of a trust or institution has been granted under Section 12AA, and subsequently, the Pr.CIT or Commissioner is satisfied that the activities of such 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)

e) of the Explanation to Section 12AB(4) of the Act. Before amendment by the Finance Act, 2022, w.e.f. 01.04.2022. sub- sections (4) and (5) deal with cancellation of registration, where the registration of a trust or institution has been granted under Section 12AA, and subsequently, the Pr.CIT or Commissioner is satisfied that the activities of such 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)

e) of the Explanation to Section 12AB(4) of the Act. Before amendment by the Finance Act, 2022, w.e.f. 01.04.2022. sub- sections (4) and (5) deal with cancellation of registration, where the registration of a trust or institution has been granted under Section 12AA, and subsequently, the Pr.CIT or Commissioner is satisfied that the activities of such 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)

e) of the Explanation to Section 12AB(4) of the Act. Before amendment by the Finance Act, 2022, w.e.f. 01.04.2022. sub- sections (4) and (5) deal with cancellation of registration, where the registration of a trust or institution has been granted under Section 12AA, and subsequently, the Pr.CIT or Commissioner is satisfied that the activities of such 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

e) of the Explanation to Section 12AB(4) of the Act. Before amendment by the Finance Act, 2022, w.e.f. 01.04.2022. sub- sections (4) and (5) deal with cancellation of registration, where the registration of a trust or institution has been granted under Section 12AA, and subsequently, the Pr.CIT or Commissioner is satisfied that the activities of such 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)

e) of the Explanation to Section 12AB(4) of the Act. Before amendment by the Finance Act, 2022, w.e.f. 01.04.2022. sub- sections (4) and (5) deal with cancellation of registration, where the registration of a trust or institution has been granted under Section 12AA, and subsequently, the Pr.CIT or Commissioner is satisfied that the activities of such 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

e) of the Explanation to Section 12AB(4) of the Act. Before amendment by the Finance Act, 2022, w.e.f. 01.04.2022. sub- sections (4) and (5) deal with cancellation of registration, where the registration of a trust or institution has been granted under Section 12AA, and subsequently, the Pr.CIT or Commissioner is satisfied that the activities of such 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)

e) of the Explanation to Section 12AB(4) of the Act. Before amendment by the Finance Act, 2022, w.e.f. 01.04.2022. sub- sections (4) and (5) deal with cancellation of registration, where the registration of a trust or institution has been granted under Section 12AA, and subsequently, the Pr.CIT or Commissioner is satisfied that the activities of such 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)

e) of the Explanation to Section 12AB(4) of the Act. Before amendment by the Finance Act, 2022, w.e.f. 01.04.2022. sub- sections (4) and (5) deal with cancellation of registration, where the registration of a trust or institution has been granted under Section 12AA, and subsequently, the Pr.CIT or Commissioner is satisfied that the activities of such trust or institution

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)

e) of the Explanation to Section 12AB(4) of the Act. Before amendment by the Finance Act, 2022, w.e.f. 01.04.2022. sub- sections (4) and (5) deal with cancellation of registration, where the registration of a trust or institution has been granted under Section 12AA, and subsequently, the Pr.CIT or Commissioner is satisfied that the activities of such trust or institution

ASST. DIRECTOR OF IT (EXEMP)-II,, HYDERABAD vs. ACTION FOR WELFARE AND AWAKENING IN RURAL ENVIRONMENT (AWARE), HYDERABAD

In the result, the C.O. filed by the assessee is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.709/Hyd/2012 ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Shantivanam, Nagarjuna Sagar Road, Hyderabad. Pan: Aaata2338R (Appellant) (Respondent) C.O. No.138/Hyd/2012 (In आ.अपी.सं /Ita No.709/Hyd/2012) ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Pragati Bhavan, D.No.5-9- 24/78, Lake Hill Road, Adarshnagar, Hyderabad- 500463. Pan: Aaata2338R (Respondent/Cross Objector) (Appellant In Appeal) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Ms. U. Mini Chandran, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing: 08/01/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026

13 dated 28.03.2003. Therefore, no exemption under section 11 was allowed to the assessee for A.Y. 1993–94, and consequently, no accumulation under section 11(2) could arise for that year. (e) With regard to A.Y. 1994–95, the Ld. AR submitted that the case of the assessee for this year had reached to the Tribunal and the Tribunal vide

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

e) of the Explanation to Section 12AB(4) of the Act. Before amendment by the Finance Act, 2022, w.e.f. 01.04.2022. sub- sections (4) and (5) deal with cancellation of registration, where the registration of a trust or institution has been granted under Section 12AA, and subsequently, the Pr.CIT or Commissioner is satisfied that the activities of such trust or institution

AMEENAMMA CHARITBLE TRUST,ANANTAPUR vs. ITO, (EXEMPTION) WARD-TIRUPATI, TIRUPATI

In the result, appeal filed by the assessee Trust is partly allowed in terms of our aforesaid observations

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1841/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Ameenamma Charitable Vs. Income Tax Officer Trust, (Exemption) Ward – Anantapur. Tirupati. Pan: Aaeta7403P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ka Sai Prasad, Ca राज" व "ारा/Revenue By: Shri K Vamsi Krishna, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 04/02/2026 घोषणा की तारीख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Trust Is Directed Against The Order Passed By The Additional/Joint Commissioner Of Income Tax (Appeals)-1, Chennai, Dated 03/10/2025, Which In Turn Arises From The Order Passed By The Income Tax Officer, Exemption Ward, Tirupati (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 14/12/2018 For The Assessment Year (Ay) 2016-17. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

E)/Hyd/37(7)/12A&80G/2015-16, dated 30/12/2015, had filed its return of income for AY 2016-17 on 18/09/2016, declaring an income of Rs. NIL, after claiming exemption under section 11 of the Act. Subsequently, the case of the assessee company was selected for scrutiny assessment under section 143(2) of the Act. 3. During the course of the assessment

N RAMYA KIRTI MEMORIAL TRUST,HYDERABAD vs. COMMISSIONER OF INCOME TAX, (EXEMPTION), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singhn. Ramya Kirti Memorial Vs. Cit(Exemptions) Trust, Hyderabad. Hyderabad. Pan – Aactn3303M (Appellant) (Respondent) Assessee By : Shri K.A. Sai Prasad Revenue By : Smt. Nivedita Biswas

3. During the appeal hearing the Ld. AR argued that merely because of the reason that the family members are the trustees the trust cannot be held to be a family trust and for this purpose the Ld. AR relied on the decision of the Coordinate Bench of ITAT Chandigarh in M.R. Educational Trust Vs. CIT in ITA No. 841/CHD/2014

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

section 115TD of the Act where it is not applicable to appellant society itself as there is no dissolution of the trust, no merger of the institution in 5 ITA.No.1128/Hyd./2024 nor was there any transfer of assets to other taxable entity, no conversion of the trust as commercial entity. 11. The appellant may add or alter or amend