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)

143(3) of the Act, for cancellation of registration of the Society granted under Section 12AA of the Act for occurrence of specified violations referred to under Section 12AB(4) and the Explanation provided thereon. The triggering point for reference by the A.O. to the Ld. PCIT (Central) for cancellation of registration of the Trust is a search and seizure

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)

143(3) of the Act, for cancellation of registration of the Society granted under Section 12AA of the Act for occurrence of specified violations referred to under Section 12AB(4) and the Explanation provided thereon. The triggering point for reference by the A.O. to the Ld. PCIT (Central) for cancellation of registration of the Trust is a search and seizure

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)

143(3) of the Act, for cancellation of registration of the Society granted under Section 12AA of the Act for occurrence of specified violations referred to under Section 12AB(4) and the Explanation provided thereon. The triggering point for reference by the A.O. to the Ld. PCIT (Central) for cancellation of registration of the Trust is a search and seizure

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)

143(3) of the Act, for cancellation of registration of the Society granted under Section 12AA of the Act for occurrence of specified violations referred to under Section 12AB(4) and the Explanation provided thereon. The triggering point for reference by the A.O. to the Ld. PCIT (Central) for cancellation of registration of the Trust is a search and seizure

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)

143(3) of the Act, for cancellation of registration of the Society granted under Section 12AA of the Act for occurrence of specified violations referred to under Section 12AB(4) and the Explanation provided thereon. The triggering point for reference by the A.O. to the Ld. PCIT (Central) for cancellation of registration of the Trust is a search and seizure

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)

143(3) of the Act, for cancellation of registration of the Society granted under Section 12AA of the Act for occurrence of specified violations referred to under Section 12AB(4) and the Explanation provided thereon. The triggering point for reference by the A.O. to the Ld. PCIT (Central) for cancellation of registration of the Trust is a search and seizure

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

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

143(3) of the Act, for cancellation of registration of the Society granted under Section 12AA of the Act for occurrence of specified violations referred to under Section 12AB(4) and the Explanation provided thereon. The triggering point for reference by the A.O. to the Ld. PCIT (Central) for cancellation of registration of the Trust is a search and seizure

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)

143(3) of the Act, for cancellation of registration of the Society granted under Section 12AA of the Act for occurrence of specified violations referred to under Section 12AB(4) and the Explanation provided thereon. The triggering point for reference by the A.O. to the Ld. PCIT (Central) for cancellation of registration of the Trust is a search and seizure

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

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

143(3) of the Act, for cancellation of registration of the Society granted under Section 12AA of the Act for occurrence of specified violations referred to under Section 12AB(4) and the Explanation provided thereon. The triggering point for reference by the A.O. to the Ld. PCIT (Central) for cancellation of registration of the Trust is a search and seizure

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)

143(3) of the Act, for cancellation of registration of the Society granted under Section 12AA of the Act for occurrence of specified violations referred to under Section 12AB(4) and the Explanation provided thereon. The triggering point for reference by the A.O. to the Ld. PCIT (Central) for cancellation of registration of the Trust is a search and seizure

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)

143(3) of the Act, for cancellation of registration of the Society granted under Section 12AA of the Act for occurrence of specified violations referred to under Section 12AB(4) and the Explanation provided thereon. The triggering point for reference by the A.O. to the Ld. PCIT (Central) for cancellation of registration of the Trust is a search and seizure

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)

143(3) of the Act, for cancellation of registration of the Society granted under Section 12AA of the Act for occurrence of specified violations referred to under Section 12AB(4) and the Explanation provided thereon. The triggering point for reference by the A.O. to the Ld. PCIT (Central) for cancellation of registration of the Trust is a search and seizure

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

charitable trust, it is only income from investment or\ndeposit which has been made in violation of section 11(5) that is\nliable to be taxed and that violation under section 13(1)(d) does\nnot tantamount to denial of exemption under section 11 on total\nincome of assessee-trust. The SLP filed by the department before\nhon'ble Supreme

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)

143(3) of the Act, for cancellation of registration of the Society granted under Section 12AA of the Act for occurrence of specified violations referred to under Section 12AB(4) and the Explanation provided thereon. The triggering point for reference by the A.O. to the Ld. PCIT (Central) for cancellation of registration of the Trust is a search and seizure

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)

143(3) of the Act, for cancellation of registration of the Society granted under Section 12AA of the Act for occurrence of specified violations referred to under Section 12AB(4) and the Explanation provided thereon. The triggering point for reference by the A.O. to the Ld. PCIT (Central) for cancellation of registration of the Trust is a search and seizure

DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD

In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

charitable trust or institution registered under Section 12A of the Income-tax Act, 1961 and is eligible for claiming exemption under Section 11 of the Income-tax Act. The assessee further submitted that, although it has not furnished its return of income on or before the due date provided under Section 139(1) of the Act, but has filed

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

charitable trust u/s 80G(2)(iv) read with section 80G(1)(ii) of the Act. 23. As discussed supra, we concur with the contention of the assessee that since Parliament intended certain restrictions to only CSR expenditure in respect of two donations included by an assessee as CSR expenditure i.e. [Swachh Bharat Kosh and Clean Ganga Fund] has impliedly

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

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

143(3) of the Act, for cancellation of registration\nof the Society granted under Section 12AA of the Act for\noccurrence of specified violations referred to under Section\n12AB(4) and the Explanation provided thereon. The triggering\npoint for reference by the A.O. to the Ld. PCIT (Central) for\ncancellation of registration of the Trust is a search and seizure

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

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

143(3) of the Act, for cancellation of registration\nof the Society granted under Section 12AA of the Act for\noccurrence of specified violations referred to under Section\n12AB(4) and the Explanation provided thereon. The triggering\npoint for reference by the A.O. to the Ld. PCIT (Central) for\ncancellation of registration of the Trust is a search and seizure