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)

29-11-2024, and subsequent order passed under Section 12AB(4)(ii) of the Act, dated 27-3-2025. The Ld. PCIT (Central) cancelled the registration granted to the Appellant Society under Section 12AA of the Act, by virtue of powers vested with him under Section 12AB(4) of the Act for occurrence of the specified violations during the previous

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)

29-11-2024, and subsequent order passed under Section 12AB(4)(ii) of the Act, dated 27-3-2025. The Ld. PCIT (Central) cancelled the registration granted to the Appellant Society under Section 12AA of the Act, by virtue of powers vested with him under Section 12AB(4) of the Act for occurrence of the specified violations during the previous

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)

29-11-2024, and subsequent order passed under Section 12AB(4)(ii) of the Act, dated 27-3-2025. The Ld. PCIT (Central) cancelled the registration granted to the Appellant Society under Section 12AA of the Act, by virtue of powers vested with him under Section 12AB(4) of the Act for occurrence of the specified violations during the previous

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

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

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)

29-11-2024, and subsequent order passed under Section 12AB(4)(ii) of the Act, dated 27-03-2025. The Ld. PCIT (Central) cancelled the registration granted to the Appellant Society under Section 12AA of the Act, by virtue of powers vested with him under Section 12AB(4) of the Act for occurrence of the specified violations during the previous

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)

29-11-2024, and subsequent order passed under Section 12AB(4)(ii) of the Act, dated 27-03-2025. The Ld. PCIT (Central) cancelled the registration granted to the Appellant Society under Section 12AA of the Act, by virtue of powers vested with him under Section 12AB(4) of the Act for occurrence of the specified violations during the previous

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)

29-11-2024, and subsequent order passed under Section 12AB(4)(ii) of the Act, dated 27-3-2025. The Ld. PCIT (Central) cancelled the registration granted to the Appellant Society under Section 12AA of the Act, by virtue of powers vested with him under Section 12AB(4) of the Act for occurrence of the specified violations during the previous

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

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

29-11-2024, and subsequent order passed under Section 12AB(4)(ii) of the Act, dated 27-3-2025. The Ld. PCIT (Central) cancelled the registration granted to the Appellant Society under Section 12AA of the Act, by virtue of powers vested with him under Section 12AB(4) of the Act for occurrence of the specified violations during the previous

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)

29-11-2024, and subsequent order passed under Section 12AB(4)(ii) of the Act, dated 27-3-2025. The Ld. PCIT (Central) cancelled the registration granted to the Appellant Society under Section 12AA of the Act, by virtue of powers vested with him under Section 12AB(4) of the Act for occurrence of the specified violations during the previous

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)

29-11-2024, and subsequent order passed under Section 12AB(4)(ii) of the Act, dated 27-03-2025. The Ld. PCIT (Central) cancelled the registration granted to the Appellant Society under Section 12AA of the Act, by virtue of powers vested with him under Section 12AB(4) of the Act for occurrence of the specified violations during the previous

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)

29-11-2024, and subsequent order passed under Section 12AB(4)(ii) of the Act, dated 27-03-2025. The Ld. PCIT (Central) cancelled the registration granted to the Appellant Society under Section 12AA of the Act, by virtue of powers vested with him under Section 12AB(4) of the Act for occurrence of the specified violations during the previous

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)

29-11-2024, and subsequent order passed under Section 12AB(4)(ii) of the Act, dated 30-03-2025. The Ld. PCIT (Central) cancelled the registration granted to the Appellant Society under Section 12AA of the Act, by virtue of powers vested with him under Section 12AB(4) of the Act for occurrence of the specified violations during the previous

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

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

29-11-2024, and subsequent order passed under Section 12AB(4)(ii) of the Act, dated 30-03-2025. The Ld. PCIT (Central) cancelled the registration granted to the Appellant Society under Section 12AA of the Act, by virtue of powers vested with him under Section 12AB(4) of the Act for occurrence of the specified violations during the previous

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)

29 CMR Engineering Educational Society examine the reasons given by the Ld. PCIT (Central) for cancellation of registration of the appellant society under Section 12AB(4)(ii) of the Act, in light of the objects of the appellant society, activities carried out by the appellant society for the impugned assessment year, and the provisions of Section 12AB

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)

29 CMR Engineering Educational Society examine the reasons given by the Ld. PCIT (Central) for cancellation of registration of the appellant society under Section 12AB(4)(ii) of the Act, in light of the objects of the appellant society, activities carried out by the appellant society for the impugned assessment year, and the provisions of Section 12AB

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

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

29-11-2024, and subsequent order passed under\nSection 12AB(4)(ii) of the Act, dated 27-3-2025. The Ld. PCIT\n(Central) cancelled the registration granted to the Appellant\nSociety under Section 12AA of the Act, by virtue of powers vested\nwith him under Section 12AB(4) of the Act for occurrence of the\nspecified violations during

M.G.R.EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal of assessee for A

29-11-2024, and subsequent order passed under\nSection 12AB(4)(ii) of the Act, dated 27-03-2025. The Ld. PCIT\n(Central) cancelled the registration granted to the Appellant\nSociety under Section 12AA of the Act, by virtue of powers vested\nwith him under Section 12AB(4) of the Act for occurrence of the\nspecified violations during

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

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

29-11-2024, and subsequent order passed under\nSection 12AB(4)(ii) of the Act, dated 27-3-2025. The Ld. PCIT\n(Central) cancelled the registration granted to the Appellant\nSociety under Section 12AA of the Act, by virtue of powers vested\nwith him under Section 12AB(4) of the Act for occurrence of the\nspecified violations during