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

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

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

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

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

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

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

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

ACIT., EXEMPTIONS CIRCLE-1(1), HYDERABAD vs. PHARMACEUTICALS EXPORT PROMOTION COUNCIL OF INDIA, HYDERABAD

In the result, the appeal of Revenue is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2016-17 The Assistant Commissioner Vs. Pharmaceuticals Export Of Income Tax, Promotion Council Of India, Exemptions, Circle – 1(1), Hyderabad. Hyderabad. Pan : Aadcp4643C (Appellant) (Respondent) Assessee By: Shri Rv. Chalam, C.A. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 11.02.2025

143(3) of the Act dated 25.12.2018 the appellant is in appeal. 5.1. As regards to grounds of appeal, the appellant has taken 5 (Five) Grounds appeal which are discussed and disposed off as under: 5.1.1. Ground No. 1 and 5 of the appeal are general in nature do not need adjudication. 5.1.2. Ground No.2 of the appeal is related

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

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

ii) disallowance of the claim of the assessee company for deduction under section 80G w.r.t CSR donations: Rs. 1,88,97,644/-; (iii) disallowance of the claim of deduction of the assessee company under Section 801A of the Act: Rs. 24,35,05,411/-; and (iv) addition under section 68 in respect of alleged bogus transactions with M/s. Lakshin Infradev

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

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

In the result, the appeal of assessee for A

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