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

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

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

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

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

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

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

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

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

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

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

In the result, the appeal of assessee for A

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

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

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

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

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

Charitable Trust 12-10-2017 6,00,000 8 Sri Ramakrishna Seva Samithi 06-03-2018 10,00,000 Sub Total 2,48,50,000 9 Sahrudaya Health, Medical & Educational Trust 30-04-2017 7,00,000 31-05-2017 8,00,000 Sub Total

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

Charitable Trust\n12-10-2017\n6,00,000\n8 Sri Ramakrishna Seva Samithi\n06-03-2018\n10,00,000\nSub Total\n2,48,50,000\n9 Sahrudaya Health, Medical & Educational Trust\n30-04-2017\n7,00,000\n31-05-2017\n8,00,000\nSub Total