UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

Charitable and Hindu Religious Institutions and Endowments Act. 1987 (Act No. 30 of 1987). Consequently, it is exempt from the requirement to separately register under Sections 10, 12A, and 80 of the Income Tax Act, 1961. 6. The Appellate Authority erred by not appreciating that the source of the cash deposits in question originated exclusively from Hundi collections, which

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

Charitable and Hindu Religious Institutions and Endowments Act. 1987 (Act No. 30 of 1987). Consequently, it is exempt from the requirement to separately register under Sections 10, 12A, and 80 of the Income Tax Act, 1961. 6. The Appellate Authority erred by not appreciating that the source of the cash deposits in question originated exclusively from Hundi collections, which

UJJAINI MAHAKALI DEVATHANAM,SECUNDERBAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

Charitable and Hindu Religious Institutions and Endowments Act. 1987 (Act No. 30 of 1987). Consequently, it is exempt from the requirement to separately register under Sections 10, 12A, and 80 of the Income Tax Act, 1961. 6. The Appellate Authority erred by not appreciating that the source of the cash deposits in question originated exclusively from Hundi collections, which

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

Charitable and Hindu Religious Institutions and Endowments Act. 1987 (Act No. 30 of 1987). Consequently, it is exempt from the requirement to separately register under Sections 10, 12A, and 80 of the Income Tax Act, 1961. 6. The Appellate Authority erred by not appreciating that the source of the cash deposits in question originated exclusively from Hundi collections, which

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

Charitable and Hindu Religious Institutions and Endowments Act. 1987 (Act No. 30 of 1987). Consequently, it is exempt from the requirement to separately register under Sections 10, 12A, and 80 of the Income Tax Act, 1961. 6. The Appellate Authority erred by not appreciating that the source of the cash deposits in question originated exclusively from Hundi collections, which

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