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)

133(6) issued by the A.O. or Ld. PCIT (Central), there is no doubts of whatsoever with regard to the fact that the Ld. PCIT (Central) failed to prove existence of any donation or capitation fee for the impugned assessment year under consideration and further, there is no evidence with the Ld. PCIT (Central) to allege that the appellant society

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)

133(6) issued by the A.O. or Ld. PCIT (Central), there is no doubts of whatsoever with regard to the fact that the Ld. PCIT (Central) failed to prove existence of any donation or capitation fee for the impugned assessment year under consideration and further, there is no evidence with the Ld. PCIT (Central) to allege that the appellant society

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)

133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning the CIT had no jurisdiction to cancel registration u/s 12AA(3). The relevant portion of order is extracted below. “In the recent past sub-section (3) was inserted in section 12AA with effect from 1-10-2004 which gives power of cancellation of registration

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)

133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning the CIT had no jurisdiction to cancel registration u/s 12AA(3). The relevant portion of order is extracted below. “In the recent past sub-section (3) was inserted in section 12AA with effect from 1-10-2004 which gives power of cancellation of registration

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)

133 TTJ 706(Pune) the CIT had no jurisdiction to cancel registration u/s 12AA(3). The relevant portion of order is extracted below. “In the recent past sub-section (3) was inserted in section 12AA with effect from 1-10-2004 which gives power of cancellation of registration to the CIT, if he finds that the activities are not genuine

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)

133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning the CIT had no jurisdiction to cancel registration u/s 12AA(3). The relevant portion of order is extracted below. “In the recent past sub-section (3) was inserted in section 12AA with effect from 1-10-2004 which gives power of cancellation of registration

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)

133(6) issued by the A.O. or Ld. PCIT (Central), there is no doubts of whatsoever with regard to the fact that the Ld. PCIT (Central) failed to prove existence of any donation or capitation fee for the impugned assessment year under consideration and further, there is no evidence with the Ld. PCIT (Central) to allege that the appellant society

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

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

133(6) issued by the A.O. or Ld. PCIT (Central), there is no doubts of whatsoever with regard to the fact that the Ld. PCIT (Central) failed to prove existence of any donation or capitation fee for the impugned assessment year under consideration and further, there is no evidence with the Ld. PCIT (Central) to allege that the appellant society

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

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

133(6) issued by the A.O. or Ld. PCIT (Central), there is no doubts of whatsoever with regard to the fact that the Ld. PCIT (Central) failed to prove existence of any donation or capitation fee for the impugned assessment year under consideration and further, there is no evidence with the Ld. PCIT (Central) to allege that the appellant society

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)

133(6) issued by the A.O. or Ld. PCIT (Central), there is no doubts of whatsoever with regard to the fact that the Ld. PCIT (Central) failed to prove existence of any donation or capitation fee for the impugned assessment year under consideration and further, there is no evidence with the Ld. PCIT (Central) to allege that the appellant society

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)

133(6) issued by the A.O. or Ld. PCIT (Central), there is no doubts of whatsoever with regard to the fact that the Ld. PCIT (Central) failed to prove existence of any donation or capitation fee for the impugned assessment year under consideration and further, there is no evidence with the Ld. PCIT (Central) to allege that the appellant society

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)

133(6) issued by the A.O. or Ld. PCIT (Central), there is no doubts of whatsoever with regard to the fact that the Ld. PCIT (Central) failed to prove existence of any donation or capitation fee for the impugned assessment year under consideration and further, there is no evidence with the Ld. PCIT (Central) to allege that the appellant society

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

6. In view of the foregoing, it is evident that the society has failed to adhere to its stated objectives. The institution has engaged in the collection of unaccounted capitation fees, failed to maintain proper books of accounts, and misrepresented actual fee collections. These violations indicate significant non-compliance with the provisions of the Act. 7. In view

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

6 submitted that there is a separate Schedule (Schedule 80IA) for claiming deduction under Section 80IA, in which the assessee has rightly claimed deduction under the said provision. If the intention of the Legislature was to bar such claim of deduction, there is no reason why a separate Schedule has been provided for in the returns of income