ACIT,CIRCLE-13(1), HYDERABAD vs. M/S SURESH PRODUCTIONS PVT. LTD.,, HYDERABAD

Accordingly, the ground of the revenue is allowed

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

set-aside the matter to the file of Ld. AO with certain directions. 5.3 Finally after the direction of ITAT, the Ld. AO completed the assessment u/s. 143(3) r.w.s. 254 of the Act on 31/03/2014 determining the total income at Rs.5,39,24,455/-, disallowing deduction of Rs.13,49,408/- u/s. 80IA of the Act and making additions Rs.11

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

charitable trust u/s 80G(2)(iv) read with section 80G(1)(ii) of the Act. 23. As discussed supra, we concur with the contention of the assessee that since Parliament intended certain restrictions to only CSR expenditure in respect of two donations included by an assessee as CSR expenditure i.e. [Swachh Bharat Kosh and Clean Ganga Fund] has impliedly

HYDERABAD TITANS ROUND TABLE CHARITABLE TRUST,HYDERABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), HYDERABAD

In the result, assessee’s appeal is treated as allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

loss basis in order to provide proper accommodation to the students for the purpose of obtaining education. 5 The Learned Commissioner erred in concluding that the activities mentioned in community activity report are not reflecting in the accounts. The said allegation is denied and the Learned Commissioner was in error in not appreciating the accounts. 6 The appellant placed full

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)

set- aside in the interest of justice. 14. The learned counsel for the appellant society further submits that reference made by the A.O. under 2nd proviso to Section 143(3) of the Act for cancellation of registration of the society u/s 12AB(4)(ii) of the Act and further, the order passed by the Ld. PCIT (Central) cancelling registration

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)

set- aside in the interest of justice. 14. The learned counsel for the appellant society further submits that reference made by the A.O. under 2nd proviso to Section 143(3) of the Act for cancellation of registration of the society u/s 12AB(4)(ii) of the Act and further, the order passed by the Ld. PCIT (Central) cancelling registration

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)

set- aside in the interest of justice. 14. The learned counsel for the appellant society further submits that reference made by the A.O. under 2nd proviso to Section 143(3) of the Act for cancellation of registration of the society u/s 12AB(4)(ii) of the Act and further, the order passed by the Ld. PCIT (Central) cancelling registration

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)

set- aside in the interest of justice. 14. The learned counsel for the appellant society further submits that reference made by the A.O. under 2nd proviso to Section 143(3) of the Act for cancellation of registration of the society u/s 12AB(4)(ii) of the Act and further, the order passed by the Ld. PCIT (Central) cancelling registration

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)

loss basis. The appellant society is running colleges in the name of “Institute of Aeronautical Engineering College” and approved by Government of Andhra Pradesh, Jawaharlal Nehru Technological University (JNTU), Hyderabad and All India Council for Technical Education, New Delhi (AICTE). The appellant society is running Engineering colleges, Medical and Pharma Colleges and offering various degree courses. The appellant society

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)

set- aside in the interest of justice. 14. The learned counsel for the appellant society further submits that reference made by the A.O. under 2nd proviso to Section 143(3) of the Act for cancellation of registration of the society u/s 12AB(4)(ii) of the Act and further, the order passed by the Ld. PCIT (Central) cancelling registration

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)

set- aside in the interest of justice. 14. The learned counsel for the appellant society further submits that reference made by the A.O. under 2nd proviso to Section 143(3) of the Act for cancellation of registration of the society u/s 12AB(4)(ii) of the Act and further, the order passed by the Ld. PCIT (Central) cancelling registration

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)

set- aside in the interest of justice. 14. The learned counsel for the appellant society further submits that reference made by the A.O. under 2nd proviso to Section 143(3) of the Act for cancellation of registration of the society u/s 12AB(4)(ii) of the Act and further, the order passed by the Ld. PCIT (Central) cancelling registration

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)

set- aside in the interest of justice. 14. The learned counsel for the appellant society further submits that reference made by the A.O. under 2nd proviso to Section 143(3) of the Act for cancellation of registration of the society u/s 12AB(4)(ii) of the Act and further, the order passed by the Ld. PCIT (Central) cancelling registration

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

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

loss basis. The appellant society is running colleges in the name of “Malla Reddy Institute of Technology”, “Malla Reddy Engineering College for Women”, “Malla Reddy Institute of Engineering and Technology”, “Malla Reddy Institute of Technology and Science”, “CMR Inter The School” and “Malla Reddy B.ED College” and approved by Government of Andhra Pradesh, Jawaharlal Nehru Technological University (JNTU), Hyderabad

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)

loss basis. The appellant society is running colleges in the name of “Malla Reddy Institute of Technology”, “Malla Reddy Engineering College for Women”, “Malla Reddy Institute of Engineering and Technology”, “Malla Reddy Institute of Technology and Science”, “CMR Inter The School” and “Malla Reddy B.ED College” and approved by Government of Andhra Pradesh, Jawaharlal Nehru Technological University (JNTU), Hyderabad

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)

set- aside in the interest of justice. 14. The learned counsel for the appellant society further submits that reference made by the A.O. under 2nd proviso to Section 143(3) of the Act for cancellation of registration of the society u/s 12AB(4)(ii) of the Act and further, the order passed by the Ld. PCIT (Central) cancelling registration

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)

loss basis for the progressive realization of the objective of the society”. 5.(ii). Empally Raghunath Reddy Diary - The assertion that the diary seized at the premises of Shri Empally Raghunath Reddy does not relate to the Assessee Society and should not be relied upon as evidence is flawed for the following reasons - The claim that the Birla Shakti Cement

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

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

loss basis for the progressive realization of the objective of the society”. 5.(ii). Empally Raghunath Reddy Diary - The assertion that the diary seized at the premises of Shri Empally Raghunath Reddy does not relate to the Assessee Society and should not be relied upon as evidence is flawed for the following reasons - The claim that the Birla Shakti Cement

SEVA BHARATHI,HYDERABAD vs. CIT., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

Charitable Trust (supra), has held in Paras-8 to 10 as under : “8. We have heard the rival contentions and perused the material on record. We observe that in the instant facts, it is not a case where the assessee had not filed Form 10 in the original return of income, before the due date prescribed of filing return

SEVA BHARATHI,HYDERABAD vs. ITO., EXEMPTION WARD 1(4), HYDERABAD

In the result, ITA.No.1307/Hyd

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.365 & 1307/Hyd/2025 िनधा"रण वष"/Assessment Year 2022-2023 Seva Bharathi, The Commissioner Of Hyderabad – 500 018. Income Tax Vs. Telangana. (Exemptions), Ward-1(4), Pan Aayts5233K Hyderabad – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Sri Harsha राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao:

Charitable Trust (supra), has held in Paras-8 to 10 as under : “8. We have heard the rival contentions and perused the material on record. We observe that in the instant facts, it is not a case where the assessee had not filed Form 10 in the original return of income, before the due date prescribed of filing return