ASST. DIRECTOR OF IT (EXEMP)-II,, HYDERABAD vs. ACTION FOR WELFARE AND AWAKENING IN RURAL ENVIRONMENT (AWARE), HYDERABAD

In the result, the C.O. filed by the assessee is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.709/Hyd/2012 ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Shantivanam, Nagarjuna Sagar Road, Hyderabad. Pan: Aaata2338R (Appellant) (Respondent) C.O. No.138/Hyd/2012 (In आ.अपी.सं /Ita No.709/Hyd/2012) ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Pragati Bhavan, D.No.5-9- 24/78, Lake Hill Road, Adarshnagar, Hyderabad- 500463. Pan: Aaata2338R (Respondent/Cross Objector) (Appellant In Appeal) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Ms. U. Mini Chandran, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing: 08/01/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026

charitable or religious purposes in India during the previous year such income so accumulated to set apart would not be included in the total income of the previous year provided the assessee filed an application before the Assessing Officer for being set apart for investment in future. (b) It clearly indicates that the appellant's income should have been exempted

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

charitable purpose. In other words,\nin case of the assessment as AOP after denial of benefit\nu/secs.11 and 12 the income of the assessee is required to\nbe assessed on commercial manner u/sec.56 of the Act and\ntherefore, the expenditure allowable as per the provisions of\nsec.57 of the act are required to be considered against the\ngross receipts. Following

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

charitable purpose. In other words,\nin case of the assessment as AOP after denial of benefit\nu/secs.11 and 12 the income of the assessee is required to\nbe assessed on commercial manner u/sec.56 of the Act and\ntherefore, the expenditure allowable as per the provisions of\nsec.57 of the act are required to be considered against the\ngross receipts. Following

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

charitable purpose. In other words,\nin case of the assessment as AOP after denial of benefit\nu/secs.11 and 12 the income of the assessee is required to\nbe assessed on commercial manner u/sec.56 of the Act and\ntherefore, the expenditure allowable as per the provisions of\nsec.57 of the act are required to be considered against the\ngross receipts. Following

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, three appeals i

charitable purpose. In other words,\nin case of the assessment as AOP after denial of benefit\nu/secs.11 and 12 the income of the assessee is required to\nbe assessed on commercial manner u/sec.56 of the Act and\ntherefore, the expenditure allowable as per the provisions of\nsec.57 of the act are required to be considered against the\ngross receipts. Following