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

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

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

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

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

trust or institution can be made in terms of\nSection 12AB(4)(ii) of the Income Tax Act, 1961. Therefore, from\nthe above provisions of Section 12AB(4) and Section 12AB(5) of the\nAct, it is undisputedly clear that the basic purpose of Section\n12AB(4) is to check misuse of exemption under the pretext of\ncarrying 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

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

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

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

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 or Page 14 of 27 religious purposes has been applied other than for the objects of the Trust and (b) the Trust or institution has income from profits and gains of business, which is not incidental to the attainment of its objects and the trust not maintains separate books of accounts (c) Trust or institution is applied its income

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

charitable or religious purposes outside India. It was further held that the words "in India" appearing in section ll(l)(a) and the words "outside India" appearing in section 11(l)(c) qualified the word "applied" appearing in these provisions and not the words "said purposes." 8. Thus, it is well settled law that the expenditure incurred by the trust

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:

5. Aggrieved, the assessee Trust carried the matter in appeal before the CIT(A) but without success. For the sake of clarity, the observations of the CIT(A) are culled out as under: “The appellant is a trust established under Trust Act for promotion of charitable activities and is registered under Section

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

5) of the Act read with section 80G(iiihk) only the excess sum paid amounting to Rs. 1 crores [ 3 crores - 2% of 100 crores] can be availed as deduction u/s 80G of the Act. Situation 3: The company has contributed Rs. I crore to Swach Bharat Kosh and Rs. 1 crore to any other charitable trust

AASHRITHA THE DR U SANKARANARAYANA RAJU CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTIONS), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos. 208 & 209/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2022-23 & 2025-26) Aashritha The Dr U Vs. Cit (Exemptions) Sankaranarayana Raju Hyderabad Charitable Trust, Hyderabad Pan:Aacta3113G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.S.Rajendra Kumar, Irs (Retired) राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/07/2025 घोषणा की तारीख/Pronouncement: 16/07/2025 आदेश/Order Per Vijay Pal Rao

Trusts already having registration prior to 1/4/2021, however, due to bonafide mistake in selecting the section code instead of renewal of the resignation u/s 12AB and approval u/s 80G(5), a provisional registration and approval was Page 5 of 13 ITA Nos 208 and 209 of 2025 Ashritha The Dr U Sankaranarayana Raju Charitable