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

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

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

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

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

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

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

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

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

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

132(4)\nof the Act on the date of search, and explained that the package\namount received from the students includes tuition fee for all four\nacademic years, miscellaneous fee, and hostel fee. Further, the\nmanaging trustee or member, Shri Marri Rajashekar Reddy, has\nclearly bifurcated the amount attributable to tuition fee and the\namount attributable to hostel

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

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

132(4) of the Act on the date\nof search, and explained that the package amount received from\nthe students includes tuition fee for all four academic years,\nmiscellaneous fee, and hostel fee. Further, the managing trustee\nor member, Shri Marri Rajashekhar Reddy, has clearly bifurcated\nthe amount attributable to tuition fee and the amount attributable\nto hostel

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

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

4 of Section 92C, Clause (2) of Section 152, and Section 115A of the Act, submitted that wherever intended, the legislature has provided express provisions for barring a claim under Chapter VI-A, therefore, when there is no such express bar, the same cannot be read into the statute. He further referring to the argument of the learned senior counsel

RAVI RISHI EDUCATIONAL SOCIETY ,HYDERABAD vs. ACIT CENTRAL CIRCLE-2 (4), HYDERABAD

In the result, the solitary ground raised by the Revenue in the appeals are dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2017-18 Ravi Rishi Educational A.C.I.T. Society, Hyderabad Central Circle 2(4) Pan:Aaaar1952M Hyderabad (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Esthen N Hangal, Dr Date Of Hearing: 07/06/2022 Date Of Pronouncement: 19/07/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 21/04/2022 Of The Learned Cit (A)-12, Hyderabad Relating To A.Y.2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Aop & Registered U/S 12A Of The I.T. Act Vide Proceedings Of The Director Of Income Tax (Exemption) Hyderabad In F.No.Hqrs/I/15/12A/Dit(E) Dated 27.02.2003. The Assessee Filed Its Original Return Of Income For The A.Y 2017-18 On 06.11.2017 Admitting Total Income Of Rs.Nil. M/S. Ravi Rishi Educational Society Is Run By Close Family Members Mr.N.Rajababu, Mr.Ramesh Babu, Mrs. N. Sulochana, Mrs. N. Yashoda, Mrs. N.

132 was executed in the case and no panchanama Ground is drawn and that therefore the assessment order passed by the learned AO ought to have been quashed by the Ld. CIT(A) as void abinitio. 4. The Ld. CIT(A) ought to have appreciated the fact that the AO erred in initiatin8 proceedings under section 153A