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)

trust or institution can be made in terms of Section 12AB(4)(ii) of the Income Tax Act, 1961. Therefore, from the above provisions of Section 12AB(4) and Section 12AB(5) of the Act, it is undisputedly clear that the basic purpose of Section 12AB(4) is to check misuse of exemption under the pretext of carrying out charitable

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)

trust or institution can be made in terms of Section 12AB(4)(ii) of the Income Tax Act, 1961. Therefore, from the above provisions of Section 12AB(4) and Section 12AB(5) of the Act, it is undisputedly clear that the basic purpose of Section 12AB(4) is to check misuse of exemption under the pretext of carrying out charitable

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)

trust or institution can be made in terms of Section 12AB(4)(ii) of the Income Tax Act, 1961. Therefore, from the above provisions of Section 12AB(4) and Section 12AB(5) of the Act, it is undisputedly clear that the basic purpose of Section 12AB(4) is to check misuse of exemption under the pretext of carrying out charitable

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)

trust or institution can be made in terms of Section 12AB(4)(ii) of the Income Tax Act, 1961. Therefore, from the above provisions of Section 12AB(4) and Section 12AB(5) of the Act, it is undisputedly clear that the basic purpose of Section 12AB(4) is to check misuse of exemption under the pretext of carrying out charitable

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)

trust or institution can be made in terms of Section 12AB(4)(ii) of the Income Tax Act, 1961. Therefore, from the above provisions of Section 12AB(4) and Section 12AB(5) of the Act, it is undisputedly clear that the basic purpose of Section 12AB(4) is to check misuse of exemption under the pretext of carrying out charitable

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

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

trust or institution can be made in terms of Section 12AB(4)(ii) of the Income Tax Act, 1961. Therefore, from the above provisions of Section 12AB(4) and Section 12AB(5) of the Act, it is undisputedly clear that the basic purpose of Section 12AB(4) is to check misuse of exemption under the pretext of carrying out charitable

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)

trust or institution can be made in terms of Section 12AB(4)(ii) of the Income Tax Act, 1961. Therefore, from the above provisions of Section 12AB(4) and Section 12AB(5) of the Act, it is undisputedly clear that the basic purpose of Section 12AB(4) is to check misuse of exemption under the pretext of carrying out charitable

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)

trust or institution can be made in terms of Section 12AB(4)(ii) of the Income Tax Act, 1961. Therefore, from the above provisions of Section 12AB(4) and Section 12AB(5) of the Act, it is undisputedly clear that the basic purpose of Section 12AB(4) is to check misuse of exemption under the pretext of carrying out charitable

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

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

trust or institution can be made in terms of Section 12AB(4)(ii) of the Income Tax Act, 1961. Therefore, from the above provisions of Section 12AB(4) and Section 12AB(5) of the Act, it is undisputedly clear that the basic purpose of Section 12AB(4) is to check misuse of exemption under the pretext of carrying out charitable

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)

trust or institution can be made in terms of Section 12AB(4)(ii) of the Income Tax Act, 1961. Therefore, from the above provisions of Section 12AB(4) and Section 12AB(5) of the Act, it is undisputedly clear that the basic purpose of Section 12AB(4) is to check misuse of exemption under the pretext of carrying out charitable

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)

trust or institution can be made in terms of Section 12AB(4)(ii) of the Income Tax Act, 1961. Therefore, from the above provisions of Section 12AB(4) and Section 12AB(5) of the Act, it is undisputedly clear that the basic purpose of Section 12AB(4) is to check misuse of exemption under the pretext of carrying out charitable

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)

trust or institution can be made in terms of Section 12AB(4)(ii) of the Income Tax Act, 1961. Therefore, from the above provisions of Section 12AB(4) and Section 12AB(5) of the Act, it is undisputedly clear that the basic purpose of Section 12AB(4) is to check misuse of exemption under the pretext of carrying out charitable

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

trust or institution can be made in terms of Section 12AB(4)(ii) of the Income Tax Act, 1961. Therefore, from the above provisions of Section 12AB(4) and Section 12AB(5) of the Act, it is undisputedly clear that the basic purpose of Section 12AB(4) is to check misuse of exemption under the pretext of carrying out charitable

MYADAM KISHAN RAO CHARITABLE TRUST,HYDERABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Manjunatha G., Hon'Ble & Shri K.Narasimha Chary, Hon'Ble

charitable in nature and the Trust is carried out its activities in accordance with its objects. Therefore, in light of above undisputed facts it is necessary to examine the reasons given by the Ld.CIT(E) in their order dt. 30-06-2023, to cancel the registration of the Trust u/s. 12AB(4) of the Act. 13. The provisions of section

ACIT., EXEMPTIONS CIRCLE-1(1), HYDERABAD vs. PHARMACEUTICALS EXPORT PROMOTION COUNCIL OF INDIA, HYDERABAD

In the result, the appeal of Revenue is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2016-17 The Assistant Commissioner Vs. Pharmaceuticals Export Of Income Tax, Promotion Council Of India, Exemptions, Circle – 1(1), Hyderabad. Hyderabad. Pan : Aadcp4643C (Appellant) (Respondent) Assessee By: Shri Rv. Chalam, C.A. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 11.02.2025

section 11(1) (c) may become redundant and otiose. If as assessee says, the income of 21 the trust can be applied even outside India so long as the charitable purposes are in India, then there is no need for a trust which tends to promote international welfare in which India is interested and which was created after 1- 4

HYDERABAD SCIENCE SOCIETY,HYDERABAD vs. DCIT., EXEMPTION CIRCLE 1(1), HYDERABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order

4) of the Act as follows: 19 ITA.No.1128/Hyd./2024 Explanation: For the purposes of this sub-section, the following shall mean "specified violation",-- (a) Where any income derived from property held under trust, wholly or in part for charitable

AMEENAMMA CHARITBLE TRUST,ANANTAPUR vs. ITO, (EXEMPTION) WARD-TIRUPATI, TIRUPATI

In the result, appeal filed by the assessee Trust is partly allowed in terms of our aforesaid observations

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1841/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Ameenamma Charitable Vs. Income Tax Officer Trust, (Exemption) Ward – Anantapur. Tirupati. Pan: Aaeta7403P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ka Sai Prasad, Ca राज" व "ारा/Revenue By: Shri K Vamsi Krishna, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 04/02/2026 घोषणा की तारीख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Trust Is Directed Against The Order Passed By The Additional/Joint Commissioner Of Income Tax (Appeals)-1, Chennai, Dated 03/10/2025, Which In Turn Arises From The Order Passed By The Income Tax Officer, Exemption Ward, Tirupati (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 14/12/2018 For The Assessment Year (Ay) 2016-17. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

Trust as per the provisions of section 13(9) of the Act, wherein the provisions of section 11 & 12 would 4 Ameenamma Charitable

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

4) of the Act, by the Finance Act, 2022 w.e.f 01.04.2022 where registration or provisional registration of a trust or an institution has been granted u/s 12AA of the Act, as the case may be and subsequently, the Pr.CIT or Commissioner has noticed occurrence of one or more specified violations during any previous year or the Pr.CIT or Commissioner