HYDERABAD SCIENCE SOCIETY,HYDERABAD vs. DCIT., EXEMPTION CIRCLE 1(1), HYDERABAD
In the result, appeal of the Assessee is allowed
ITA 1128/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2026AY 2015-16
Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order
For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 12ASection 143Section 143(3)
section 115TD of the Act where it is not applicable to appellant society itself as there is no dissolution of the trust, no merger of the institution in
5
ITA.No.1128/Hyd./2024
nor was there any transfer of assets to other taxable entity, no conversion of the trust as commercial entity.
11. The appellant may add or alter or amend