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)

sections 11 and 12. These two provisions and few other provisions are competent enough to tackle firmly a defaulter of philanthropic application of income or funds of the trust. The other adverse side of cancellation is that on refusal of registration the entire receipts shall be subject to assessment without granting benefit of section 11 and section 12 to assess

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)

148, instead of being voluntarily declared under Section 139, further confirms that this explanation is an attempt to legitimize the excess fees collected in cash. The retrospective classification of income is a clear indication of afterthought on part of the assesse. - The assessee claims that admissions were conducted per government norms and that no student complained of malpractices. Government recognition

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

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

148, instead of being voluntarily declared under Section 139, further confirms that this explanation is an attempt to legitimize the excess fees collected in cash. The retrospective classification of income is a clear indication of afterthought on part of the trustee as well as society. • The assessing officer has rejected the claim of hostel business of the trustee/member

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)

148, instead of being voluntarily declared under Section 139, further confirms that this explanation is an attempt to legitimize the excess fees collected in cash. The retrospective classification of income is a clear indication of afterthought on part of the trustee as well as society. • The assessing officer has rejected the claim of hostel business of the trustee/member

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)

Charitable Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order of the learned PCIT-Central submitted that, the seized material reveal fee packages exceeding government limits, with lump-sum tuition fees lacking clear bifurcation from ancillary charges. Further, the assessee

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)

Charitable Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order of the learned PCIT-Central submitted that, the seized material reveal fee packages exceeding government limits, with lump-sum tuition fees lacking clear bifurcation from ancillary charges. Further, the assessee

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)

148, instead of being voluntarily declared under Section 139, further confirms that this explanation is an attempt to legitimize the excess fees collected in cash. The retrospective classification of income is a clear indication of afterthought on part of the assesse. - The assessee claims that admissions were conducted per government norms and that no student complained of malpractices. Government recognition

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)

148, instead of being voluntarily declared under Section 139, further confirms that this explanation is an attempt to legitimize the excess fees collected in cash. The retrospective classification of income is a clear indication of afterthought on part of the assesse. - The assessee claims that admissions were conducted per government norms and that no student complained of malpractices. Government recognition

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 Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order of the learned PCIT-Central submitted that, the seized material reveal fee packages exceeding government limits, with lump-sum tuition fees lacking clear bifurcation from ancillary charges. Further, the assessee

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

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

trust are not carried out in accordance with the objects of the trust/institution. Thus the findings of the CIT has not to be only conceptual or contextual but should be within the four corners of law so that not surpassing the power, as listed above, granted in sub-section (3) of section 12AA. But unfortunately the fallacy is writ large

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)

trust are not carried out in accordance with the objects of the trust/institution. Thus the findings of the CIT has not to be only conceptual or contextual but should be within the four corners of law so that not surpassing the power, as listed above, granted in sub-section (3) of section 12AA. But unfortunately the fallacy is writ large

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 Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order of the learned PCIT-Central submitted that, the seized material reveal fee packages exceeding government limits, with lump-sum tuition fees lacking clear bifurcation from ancillary charges. Further, the assessee

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 Trust Vs. DCIT (Central) (2025) 173 Taxmann.com 577, Bangalore Tribunal. 15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on the other hand, supporting the Order of the learned PCIT-Central submitted that, the seized material reveal fee packages exceeding government limits, with lump-sum tuition fees lacking clear bifurcation from ancillary charges. Further, the assessee

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

148, instead of being voluntarily declared under Section 139, further confirms that this explanation is an attempt to legitimize the excess fees collected in cash. The retrospective classification of income is a clear indication of afterthought on part of the assesse. The assessee claims that admissions were conducted per government norms and that no student complained of malpractices. Government recognition

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

148, Section 149, Section 151, and Section 153, but not Chapter VI-A. Further, Section 153A(1)(a) states that the provisions of the Act shall apply as if it were a return :11: ITA Nos. 1717 to 1720/Hyd/2017 & required to be furnished under Section 139, and therefore, fresh claims can be made in such return in a manner similar

AGRICULTURAL MARKET COMMITTEE,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

148 on 13/04/09, i.e., after the order of ITAT, dated 30/03/2009. The A.O., thereafter, completed the 3 assessments u/s 143(3) making certain disallowances. The respective assessees filed appeals before the CIT(A) who held that the registration was granted to the assessee only w.e.f 01/04/2007 and therefore, the assessee is not eligible for exemption u/s 11 for the years

AGRICULTURAL MARKET COMMITTEE,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

148 on 13/04/09, i.e., after the order of ITAT, dated 30/03/2009. The A.O., thereafter, completed the 3 assessments u/s 143(3) making certain disallowances. The respective assessees filed appeals before the CIT(A) who held that the registration was granted to the assessee only w.e.f 01/04/2007 and therefore, the assessee is not eligible for exemption u/s 11 for the years

AGRICULTURAL MARKET COMMITTEE,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2005-06 Agricultural Market Vs. Income Tax Officer, Committee, Bodhan. Ward-2, Pan: Aaala 0787 C Hyderabad. (Appellant) (Respondent)

148 on 13/04/09, i.e., after the order of ITAT, dated 30/03/2009. The A.O., thereafter, completed the 3 assessments u/s 143(3) making certain disallowances. The respective assessees filed appeals before the CIT(A) who held that the registration was granted to the assessee only w.e.f 01/04/2007 and therefore, the assessee is not eligible for exemption u/s 11 for the years