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

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)

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

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)

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

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

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

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

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)

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)

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

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 government limits, with lump-sum tuition fees lacking clear bifurcation from ancillary charges. Further, the assessee's claim of compliance to Government norms lacks merit

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)

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 government limits, with lump-sum tuition fees lacking clear bifurcation from ancillary charges. Further, the assessee's claim of compliance to Government norms lacks merit

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

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

173 Taxmann.com\n577, Bangalore Tribunal.\n15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on\nthe other hand, supporting the Order of the learned PCIT-Central\nsubmitted that, the seized material reveal fee packages exceeding\ngovernment limits, with lump-sum tuition fees lacking clear\nbifurcation from ancillary charges. Further, the assessee's claim of\ncompliance to Government norms

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

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

173 Taxmann.com\n577, Bangalore Tribunal.\n15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on\nthe other hand, supporting the Order of the learned PCIT-Central\nsubmitted that, the seized material reveal fee packages exceeding\ngovernment limits, with lump-sum tuition fees lacking clear\nbifurcation from ancillary charges. Further, the assessee's claim of\ncompliance to Government norms

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

In the result, the appeal of assessee for A

173 Taxmann.com\n577, Bangalore Tribunal.\n15. Ms. U. Mini Chandran, learned CIT-DR for the Revenue, on\nthe other hand, supporting the Order of the learned PCIT-Central\nsubmitted that, the seized material reveal fee packages exceeding\ngovernment limits, with lump-sum tuition fees lacking clear\nbifurcation from ancillary charges. Further, the assessee's claim of\ncompliance to Government norms

AASHRITHA THE DR U SANKARANARAYANA RAJU CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTIONS), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos. 208 & 209/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2022-23 & 2025-26) Aashritha The Dr U Vs. Cit (Exemptions) Sankaranarayana Raju Hyderabad Charitable Trust, Hyderabad Pan:Aacta3113G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.S.Rajendra Kumar, Irs (Retired) राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/07/2025 घोषणा की तारीख/Pronouncement: 16/07/2025 आदेश/Order Per Vijay Pal Rao

1 of 13 ITA Nos 208 and 209 of 2025 Ashritha The Dr U Sankaranarayana Raju Charitable Trust 2. The assessee raised the following grounds of appeals in these 2 appeals: i) Page 2 of 13 ITA Nos 208 and 209 of 2025 Ashritha The Dr U Sankaranarayana Raju Charitable Trust ii) Page

AASHRITHA THE DR U SANKARANARAYANA RAJU CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTIONS), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos. 208 & 209/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2022-23 & 2025-26) Aashritha The Dr U Vs. Cit (Exemptions) Sankaranarayana Raju Hyderabad Charitable Trust, Hyderabad Pan:Aacta3113G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.S.Rajendra Kumar, Irs (Retired) राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/07/2025 घोषणा की तारीख/Pronouncement: 16/07/2025 आदेश/Order Per Vijay Pal Rao

1 of 13 ITA Nos 208 and 209 of 2025 Ashritha The Dr U Sankaranarayana Raju Charitable Trust 2. The assessee raised the following grounds of appeals in these 2 appeals: i) Page 2 of 13 ITA Nos 208 and 209 of 2025 Ashritha The Dr U Sankaranarayana Raju Charitable Trust ii) Page

ZAHEER AHMED SYED,HYDERABAD vs. ACIT., CC-2(2), HYDERABAD

In the result, the appeal filed by the assessee is dismissed

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

Charitable Trust, is not eligible for deduction under Section 80G of the Act, because, the above trust is not registered under Section 80G for AY 2019-20, which is evident from the relevant order for approval under Section 80G(5) of the Income Tax Act, 1961 dated 01.07.2020. Therefore, the deduction claimed by the assessee under Section 80G is also