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

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita Nos.972 & 973/Hyd/2024

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

CHURCH EDUCATINAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

trust and in the interest of continuing the charitable activity in running education institutes without any hinderance. 15. Ld.Pr.CIT has erred in cancelling the approval u/s.10(23C) of Act, drawing inference that the books of account are not proper, without preperly and judiciously appreciating that the society has maintained books of account, got them audited u/s. the Act, Audit Report

KARSHAK VIDYA PARISHAD ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

trust and in the interest of continuing the charitable activity in running education institutes without any hinderance. 15. Ld.Pr.CIT has erred in cancelling the approval u/s.10(23C) of Act, drawing inference that the books of account are not proper, without preperly and judiciously appreciating that the society has maintained books of account, got them audited u/s. the Act, Audit Report

AURORA EDUCATIONAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

trust and in the interest of continuing the charitable activity in running education institutes without any hinderance. 15. Ld.Pr.CIT has erred in cancelling the approval u/s.10(23C) of Act, drawing inference that the books of account are not proper, without preperly and judiciously appreciating that the society has maintained books of account, got them audited u/s. the Act, Audit Report

TARAKARAMA EDUCATIONAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

trust and in the interest of continuing the charitable activity in running education institutes without any hinderance. 15. Ld.Pr.CIT has erred in cancelling the approval u/s.10(23C) of Act, drawing inference that the books of account are not proper, without preperly and judiciously appreciating that the society has maintained books of account, got them audited u/s. the Act, Audit Report