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

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumar

250 with reference to section 143(3) r.w.s. 263 raising the following submissions : “The appellant, herein, submits that the Hon'ble ITAT, Hyderabad, Bench 'A', Hyderabad in ITA No.1498/Hyd/2011 has dismissed the appellant's appeal for the Asst. year 2006-07 vide their common order dated 28-12- 2012 (Page Nos. 32 & 33) in ITA Nos. 1494 to 1498/Hyd/2011

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumar

250 with reference to section 143(3) r.w.s. 263 raising the following submissions : “The appellant, herein, submits that the Hon'ble ITAT, Hyderabad, Bench 'A', Hyderabad in ITA No.1498/Hyd/2011 has dismissed the appellant's appeal for the Asst. year 2006-07 vide their common order dated 28-12- 2012 (Page Nos. 32 & 33) in ITA Nos. 1494 to 1498/Hyd/2011

MADHUCON PROJECTS LTD, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumar

250 with reference to section 143(3) r.w.s. 263 raising the following submissions : “The appellant, herein, submits that the Hon'ble ITAT, Hyderabad, Bench 'A', Hyderabad in ITA No.1498/Hyd/2011 has dismissed the appellant's appeal for the Asst. year 2006-07 vide their common order dated 28-12- 2012 (Page Nos. 32 & 33) in ITA Nos. 1494 to 1498/Hyd/2011

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

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits

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

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits

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

In the result the assessee appeal in ITA No

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits

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 Rahman

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits

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 Rahman

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits

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)

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits

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)

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits

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)

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits

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)

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits

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)

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits

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)

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits

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)

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits

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)

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits

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)

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits

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)

section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits