MYADAM KISHAN RAO CHARITABLE TRUST,HYDERABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Manjunatha G., Hon'Ble & Shri K.Narasimha Chary, Hon'Ble

charitable or Page 14 of 27 religious purposes has been applied other than for the objects of the Trust and (b) the Trust or institution has income from profits and gains of business, which is not incidental to the attainment of its objects and the trust not maintains separate books of accounts (c) Trust or institution is applied its income

SRI VENAKTESWARA SWAMY DEVASTANAM,,JAMALAPURAM vs. ITO., EXEMPTION WARD1- (3), HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1002 & 1003/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17) Sri Venkateswara Swamy Vs. Income Tax Officer Devasthanam (Exemption), Ward 1(3) Jamalapuram Hyderabad Pan:Aamts2301Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate E Hari Babu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2025 घोषणा की तारीख/Pronouncement: 03/07/2025 आदेश/Order Per Vijay Pal Raothese Appeals Filed By The Assessee Are Directed Against Two Separate Orders, Both Dated 19/02/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys. 2013-14 & 2016-17. 2. There Is A Delay Of 160 Days In Filing The Present Appeals. The Assessee Has Filed An Application For Condonation Of Delay. The Learned Ar Of The Assessee Has Submitted That During The Pendency Of The Appeal Before The Learned Cit (A), The Assessee Filed A Writ Petition Before The Hon'Ble High Court For Issuing Directions To The Learned Cit (A) & The Hon'Ble High Court Was Pleased To Give Directions To The Learned Cit (A)

trust or endowments including Math/Temples/ Gurdwara/Waqf/Churches etc., or other placed of public religious worship. Therefore, the income of such body which is constituted Page 17 of 37 ITA Nos 1002 and 1003 of 2024 Sri Venkateswara Swamy Devastanam by the Central or State govt, to administer interalia Endowment Temples is exempt u/s 10(23BBA) and not the income

SRI VENKATESWARA SWAMY DEVASTANAM,JAMALAPURAM vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1002 & 1003/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17) Sri Venkateswara Swamy Vs. Income Tax Officer Devasthanam (Exemption), Ward 1(3) Jamalapuram Hyderabad Pan:Aamts2301Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate E Hari Babu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2025 घोषणा की तारीख/Pronouncement: 03/07/2025 आदेश/Order Per Vijay Pal Raothese Appeals Filed By The Assessee Are Directed Against Two Separate Orders, Both Dated 19/02/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys. 2013-14 & 2016-17. 2. There Is A Delay Of 160 Days In Filing The Present Appeals. The Assessee Has Filed An Application For Condonation Of Delay. The Learned Ar Of The Assessee Has Submitted That During The Pendency Of The Appeal Before The Learned Cit (A), The Assessee Filed A Writ Petition Before The Hon'Ble High Court For Issuing Directions To The Learned Cit (A) & The Hon'Ble High Court Was Pleased To Give Directions To The Learned Cit (A)

trust or endowments including Math/Temples/ Gurdwara/Waqf/Churches etc., or other placed of public religious worship. Therefore, the income of such body which is constituted Page 17 of 37 ITA Nos 1002 and 1003 of 2024 Sri Venkateswara Swamy Devastanam by the Central or State govt, to administer interalia Endowment Temples is exempt u/s 10(23BBA) and not the income

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)

23. Coming back to the appellant's case and the reasons given by the Ld. PCIT (Central) for cancellation of registration of the appellant society under Section 12AB(4) of the Income Tax Act, 1961. The Ld. PCIT (Central) cancelled registration of the Society under Section 12AB(4)(ii) of the Act for occurrence of two specified violations referred

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)

23. Coming back to the appellant's case and the reasons given by the Ld. PCIT (Central) for cancellation of registration of the appellant society under Section 12AB(4) of the Income Tax Act, 1961. The Ld. PCIT (Central) cancelled registration of the Society under Section 12AB(4)(ii) of the Act for occurrence of two specified violations referred

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

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)

23. The Learned PCIT (Central) erred in concluding that the appellant violated the explanation to Section 12AB(4) of the Act, even though no requisite support such a finding. 24. Under the facts and circumstances of the case, the Ld. PCIT (Central) erred in passing the order of cancellation under Section 12AB (4) based purely on assumptions and incorrect facts

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)

23. Coming back to the appellant's case and the reasons given by the Ld. PCIT (Central) for cancellation of registration of the appellant society under Section 12AB(4) of the Income Tax Act, 1961. The Ld. PCIT (Central) cancelled registration of the Society under Section 12AB(4)(ii) of the Act for occurrence of two specified violations referred

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

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

23. The Learned PCIT (Central) erred in concluding that the appellant violated the explanation to Section 12AB(4) of the Act, even though no requisite support such a finding. 24. Under the facts and circumstances of the case, the Ld. PCIT (Central) erred in passing the order of cancellation under Section 12AB (4) based purely on assumptions and incorrect facts

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)

23. The Learned PCIT (Central) erred in concluding that the appellant violated the explanation to Section 12AB(4) of the Act, even though no requisite support such a finding. 24. Under the facts and circumstances of the case, the Ld. PCIT (Central) erred in passing the order of cancellation under Section 12AB (4) based purely on assumptions and incorrect facts

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)

23. The Learned PCIT (Central) erred in concluding that the appellant violated the explanation to Section 12AB(4) of the Act, even though no requisite support such a finding. 24. Under the facts and circumstances of the case, the Ld. PCIT (Central) erred in passing the order of cancellation under Section 12AB (4) based purely on assumptions and incorrect facts

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

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

23. The Learned PCIT (Central) erred in concluding that the appellant violated the explanation to Section 12AB(4) of the Act, even though no requisite support such a finding. 24. Under the facts and circumstances of the case, the Ld. PCIT (Central) erred in passing the order of cancellation under Section 12AB (4) based purely on assumptions and incorrect facts

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)

23 as defined in the Explanation to Section 12AB(4) of the Act, 1961. The sole basis for the Ld. PCIT (Central) to invoke powers under Section 12AB(4)(ii) of the Act is a reference received from 28 CMR Engineering Educational Society the A.O., i.e., DCIT, Central Circle-2(1), Hyderabad under second proviso to Section

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)

23 as defined in the Explanation to Section 12AB(4) of the Act, 1961. The sole basis for the Ld. PCIT (Central) to invoke powers under Section 12AB(4)(ii) of the Act is a reference received from 28 CMR Engineering Educational Society the A.O., i.e., DCIT, Central Circle-2(1), Hyderabad under second proviso to Section

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)

23. The Learned PCIT (Central) erred in concluding that the appellant violated the explanation to Section 12AB(4) of the Act, even though no requisite support such a finding. 24. Under the facts and circumstances of the case, the Ld. PCIT (Central) erred in passing the order of cancellation under Section 12AB (4) based purely on assumptions and incorrect facts

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)

23. The Learned PCIT (Central) erred in concluding that the appellant violated the explanation to Section 12AB(4) of the Act, even though no requisite support such a finding. 24. Under the facts and circumstances of the case, the Ld. PCIT (Central) erred in passing the order of cancellation under Section 12AB (4) based purely on assumptions and incorrect facts

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

23. The Learned PCIT (Central) erred in concluding that the appellant violated the explanation to Section 12AB(4) of the Act, even though no requisite direction, order, or decree was passed under any relevant statute to support such a finding. 24. Under the facts and circumstances of the case, the Ld. PCIT (Central) erred in passing the order of cancellation

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)

trust under section 11. During the relevant assessment years, there is no such provision in the Act that in case return is not filed by charitable society 13 ITA Nos.1210 and 1211/Hyd/2025 & C.O. Nos.27 and 28/Hyd/2025 National Institute of Rural Development & Pranchayati Raj under section 139(4A), then its income cannot be computed in accordance with the provision