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)

132(4) of the Act, has been recorded donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso to section 143(3) of the Income Tax Act, 1961 [in short “the Act”] in the case of the assessee for the assessment year

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)

132(4) of the Act, has been recorded for which the trustees denied of having collected capitation fee or donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso to section 143(3) of the Income Tax Act, 1961 [in short

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)

132(4) of the Act, has been recorded for which the trustees denied of having collected capitation fee or donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso to section 143(3) of the Income Tax Act, 1961 [in short

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)

132(4) of the Act, has been recorded for which the trustees denied of having collected capitation fee or donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso to section 143(3) of the Income Tax Act, 1961 [in short

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)

132(4) of the Act, has been recorded for which the trustees denied of having collected capitation fee or donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso to section 143(3) of the Income Tax Act, 1961 [in short

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

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

132(4) of the Act, has been recorded for which the trustees denied of having collected capitation fee or donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso to section 143(3) of the Income Tax Act, 1961 [in short

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)

132(4) of the Act, has been recorded for which the trustees denied of having collected capitation fee or donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso to section 143(3) of the Income Tax Act, 1961 [in short

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)

132(4) of the Act, has been recorded for which the trustees denied of having collected capitation fee or donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso to section 143(3) of the Income Tax Act, 1961 [in short

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)

132(4) of the Act, has been recorded for which the trustees denied of having collected capitation fee or donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso to section 143(3) of the Income Tax Act, 1961 [in short

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

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

132(4) of the Act, has been recorded for which the trustees denied of having collected capitation fee or donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso to section 143(3) of the Income Tax Act, 1961 [in short

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)

132(4) of the Act, has been recorded for which the trustees denied of having collected capitation fee or donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso to section 143(3) of the Income Tax Act, 1961 [in short

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

132(4) of the Act, has been recorded\nfor which the trustees denied of having collected capitation fee or\ndonation for admission of students to any of the courses.\n5.\nSubsequently, the Principal Commissioner of Income Tax-\n[Central], Hyderabad, has received a Reference under second\nproviso to section 143(3) of the Income Tax Act, 1961 [in short

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)

132(4) of the Act, has been recorded for which the trustees denied of having collected capitation fee or donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso to section 143(3) of the Income Tax Act, 1961 [in short

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)

132(4) of the Act, has been recorded for which the trustees denied of having collected capitation fee or donation for admission of students to any of the courses. 5. Subsequently, the Principal Commissioner of Income Tax- [Central], Hyderabad, has received a Reference under second proviso to section 143(3) of the Income Tax Act, 1961 [in short

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

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

charitable\nand educational nature of the institution. In fact, the objects of the\ninstitution, as declared in the trust deed does reflect that all are\nphilanthropic or benevolent in nature, precisely for the purpose of\nimparting education. Strange enough there is no finding recorded by the\nCIT contrary to this fact. Be that as it may, the real

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

In the result, the appeal of assessee for A

trust to take the benefit\nof the provisions of section 11 and 12 unless it establishes the prescribed\nutilization of the income even if at all he trust holds the registration in its\nhands. Therefore at the stage of granting registration the CIT is not\nexpected to bother himself about the other provisions of the Act and\nsupposed to confine

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

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

132 of the Act in the case of\nthe Appellant Society on 22-11-2022, and consequent seizure of\ncertain material, including admission forms of the institution,\ndaily statements, excel sheets, etc. The Ld. PCIT (Central)\nobserved that the seized documents reveal collecting fee over and\nabove the maximum fee fixed by the Government, and fee only to\nthe extent

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be C.O. Nos.19 to 24/Hyd/2022 re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. The question involved in the present