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

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

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

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

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 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

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

DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD

In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Trust Vs. ITO [2024] 166 taxmann.com 524 (Bangalore - Trib.) wherein it has been held that there are ample decisions of this Tribunal, wherein it is observed that filing of Form 10B is not mandatory but directory, when the audit report is available while passing the intimation under section 143(1)(a) and, when the requirement of law are complied with

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

In the result, all the appeals under consideration are treated as allowed for statistical purposes

Bench: Shri V. Durga Rao

trust and nothing more. The Agricultural Marketing Acts provide for establishment of notified market areas/yards for purchase and sale of agricultural produce and livestock and for better regulation of such markets. The purpose of marketing legislation is to enable purchasers to get a fair price for the commodities by eliminating middlemen and provide a regulating market with facilities for correct