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)

charitable in nature, and it is continuing its activities in accordance with its objects, registration of trust u/s 12AA(4) of the Act on the ground of activities being carried out are not genuine and are not being carried out as per the terms of the registration of the trust or society cannot be cancelled. We, find and held that

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)

charitable in nature, and it is continuing its activities in accordance with its objects, registration of trust u/s 12AA(4) of the Act on the ground of activities being carried out are not genuine and are not being carried out as per the terms of the registration of the trust or society cannot be cancelled. We, find that Coordinate Bench

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)

charitable in nature, and it is continuing its activities in accordance with its objects, registration of trust u/s 12AA(4) of the Act on the ground of activities being carried out are not genuine and are not being carried out as per the terms of the registration of the trust or society cannot be cancelled. We, find that Coordinate Bench

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)

charitable in nature, and it is continuing its activities in accordance with its objects, registration of trust u/s 12AA(4) of the Act on the ground of activities being carried out are not genuine and are not being carried out as per the terms of the registration of the trust or society cannot be cancelled. We, find that Coordinate Bench

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)

charitable in nature, and it is continuing its activities in accordance with its objects, registration of trust u/s 12AA(4) of the Act on the ground of activities being carried out are not genuine and are not being carried out as per the terms of the registration of the trust or society cannot be cancelled. We, find that Coordinate Bench

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)

charitable in nature, and it is continuing its activities in accordance with its objects, registration of trust u/s 12AA(4) of the Act on the ground of activities being carried out are not genuine and are not being carried out as per the terms of the registration of the trust or society cannot be cancelled. We, find that Coordinate Bench

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

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

charitable in nature, and it is continuing its activities in accordance with its objects, registration of trust u/s 12AA(4) of the Act on the ground of activities being carried out are not genuine and are not being carried out as per the terms of the registration of the trust or society cannot be cancelled. We, find that Coordinate Bench

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)

charitable in nature, and it is continuing its activities in accordance with its objects, registration of trust u/s 12AA(4) of the Act on the ground of activities being carried out are not genuine and are not being carried out as per the terms of the registration of the trust or society cannot be cancelled. We, find that Coordinate Bench

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)

charitable in nature, and it is continuing its activities in accordance with its objects, registration of trust u/s 12AA(4) of the Act on the ground of activities being carried out are not genuine and are not being carried out as per the terms of the registration of the trust or society cannot be cancelled. We, find that Coordinate Bench

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)

charitable in nature, and it is continuing its activities in accordance with its objects, registration of trust u/s 12AA(4) of the Act on the ground of activities being carried out are not genuine and are not being carried out as per the terms of the registration of the trust or society cannot be cancelled. We, find that Coordinate Bench

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

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

charitable in nature, and it is continuing its activities in accordance with its objects, registration of trust u/s 12AA(4) of the Act on the ground of activities being carried out are not genuine and are not being carried out as per the terms of the registration of the trust or society cannot be cancelled. We, find that Coordinate Bench

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)

charitable in nature, and it is continuing its activities in accordance with its objects, registration of trust u/s 12AA(4) of the Act on the ground of activities being carried out are not genuine and are not being carried out as per the terms of the registration of the trust or society cannot be cancelled. We, find that Coordinate Bench

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

charitable purpose or not achieved as prescribed under law. However presently the situation is that the Revenue has not said about any immoral activity of the appellant or the collection of fees was by wrongful means. Prima facie no case was made out by the Ld. PCIT (Central) so as to even vaguely demonstrate that the activities of the appellant

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

133 (Chennai - Trib.)  Malpani Estates Vs. Asst. CIT [2014] 64 SOT 105 (Pune)  Naresh T. Wadhwani Vs. DCIT [2015] 37 ITR(T) 179 (Pune - Trib.)  Shrikant Mohta Vs. CIT [20191 414 ITR 270 (Calcutta)  PCIT Vs. JSW Steel Ltd. [20201 422 ITR 71 (Bombay)]  CIT v. B. G. Shirke Construction Technology (P.) Ltd. [2017] 79 taxmann.com 306 (Bombay)  Patanjali Foods