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)

short “the Act”] in the case of the assessee for the assessment year 2022-23 from the Deputy Commissioner of Income Tax, Central Circle-2(1), Hyderabad and after careful consideration of the proposal and examination of the relevant records depicting the facts of the case, the following imputations were made prima facie by the Assessing Officer to the effect

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)

short “the Act”] in the case of the assessee for the assessment year 2022-23 from the Deputy Commissioner of Income Tax, Central Circle-2(1), Hyderabad and after careful consideration of the proposal and examination of the relevant records depicting the facts of the case, the following imputations were made prima facie by the Assessing Officer to the effect

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)

short “the Act”] in the case of the assessee for the assessment year 2019-20 from the Deputy Commissioner of Income Tax, Central Circle-2(1), Hyderabad and after careful consideration of the proposal and examination of the relevant records depicting the facts of the case, the following imputations were made prima facie by the Assessing Officer to the effect

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)

short “the Act”] in the case of the assessee for the assessment year 2019-20 from the Deputy Commissioner of Income Tax, Central Circle-2(1), Hyderabad and after careful consideration of the proposal and examination of the relevant records depicting the facts of the case, the following imputations were made prima facie by the Assessing Officer to the effect

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)

short “the Act”] in the case of the assessee for the assessment year 2019-20 from the Deputy Commissioner of Income Tax, Central Circle-2(1), Hyderabad and after careful consideration of the proposal and examination of the relevant records depicting the facts of the case, the following imputations were made prima facie by the Assessing Officer to the effect

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

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

short “the Act”] in the case of the assessee for the assessment year 2019-20 from the Deputy Commissioner of Income Tax, Central Circle-2(1), Hyderabad and after careful consideration of the proposal and examination of the relevant records depicting the facts of the case, the following imputations were made prima facie by the Assessing Officer to the effect

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)

short “the Act”] in the case of the assessee for the assessment year 2019-20 from the Deputy Commissioner of Income Tax, Central Circle-2(1), Hyderabad and after careful consideration of the proposal and examination of the relevant records depicting the facts of the case, the following imputations were made prima facie by the Assessing Officer to the effect

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)

short “the Act”] in the case of the assessee for the assessment year 2019-20 from the Deputy Commissioner of Income Tax, Central Circle-2(1), Hyderabad and after careful consideration of the proposal and examination of the relevant records depicting the facts of the case, the following imputations were made prima facie by the Assessing Officer to the effect

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)

short “the Act”] in the case of the assessee for the assessment year 2019-20 from the Deputy Commissioner of Income Tax, Central Circle-2(1), Hyderabad and after careful consideration of the proposal and examination of the relevant records depicting the facts of the case, the following imputations were made prima facie by the Assessing Officer to the effect

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)

short “the Act”] in the case of the assessee for the assessment year 2019-20 from the Deputy Commissioner of Income Tax, Central Circle-2(1), Hyderabad and after careful consideration of the proposal and examination of the relevant records depicting the facts of the case, the following imputations were made prima facie by the Assessing Officer to the effect

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)

short “the Act”] in the case of the assessee for the assessment year 2019-20 from the Deputy Commissioner of Income Tax, Central Circle-2(1), Hyderabad and after careful consideration of the proposal and examination of the relevant records depicting the facts of the case, the following imputations were made prima facie by the Assessing Officer to the effect

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

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

short “the Act”] in the case of the assessee for the assessment year 2019-20 from the Deputy Commissioner of Income Tax, Central Circle-2(1), Hyderabad and after careful consideration of the proposal and examination of the relevant records depicting the facts of the case, the following imputations were made prima facie by the Assessing Officer to the effect

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

short "the Act"] in the case of the assessee for the assessment year 2019-20 from the Deputy Commissioner of Income Tax, Central Circle-2(1), Hyderabad and after careful consideration of the proposal and examination of the relevant records depicting the facts of the case, the following imputations were made prima facie by the Assessing Officer to the effect

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. SRI CHAITANYA EDUCATIONAL COMMITTE, VIJAYAWADA

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

capital gains and income from other sources. In the instant case considering the activity of the assessee the other income which has to be taxed at normal rates has to be computed under the head 'profits and gains of business or profession' as the activity of the assessee is akin to that of commercial activity having the characteristics of business

SRI MANIKYA VARADARAJA SWAMY TEMPLE ,CHITTOOR vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

Appeal is treated as allowed for statistical purposes in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

short) on 30.09.2018. 2. Thus, a notice dated 07.02.2019 was issued to the applicant, to the address mentioned in Form 10A, to appear and produce its original Memorandum of Association (MoA)/trust Deed for verification and to furnish a detailed reply on specific points on or before 21.02.2019. In response thereto, the assessee, vide letter dated 20.03.2019 has furnished certain

RAIN CEMENTS LIMITED, HYD,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2008-09 M/S. Rain Cements Ltd Vs. Dy. Commissioner Of (Formerly Known As Rain Income Tax, Circle 3 (1) Cii Carbon (India) Ltd Hyderabad Hyderabad Pan:Aabcr8858F (Appellant) (Respondent) Assessee By: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue By: Dr.Rajendra Kumar, Cit-Dr Date Of Hearing: 20/03/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 24.03.2017 Passed U/S 143(3) R.W.S. 144C(5) R.W.S. 260 Of The I.T. Act For The A.Y 2008-09. 2. This Appeal Was Earlier Decided By The Tribunal Vide Order Dated 18.10.2019. Subsequently Vide Ma No.15/Hyd/2020, Dated 23.3.2021, The Tribunal Recalled The Entire Order For Fresh Adjudication. Therefore, This Is A Recalled Matter.

charitable trust had expired on 22-9-1992 was not noticed by the Income Tax Officer. This is not a case of information on a question of law. The dispute as to whether reopening is permissible after audit party expresses an opinion on a question of law is now being considered by a larger Bench of this Court. There

CHURCH EDUCATINAL SOCIETY ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

short, ‘the Act’]. :- 2 -: ITA Nos. 318, 319, 320 & 321/Hyd/2020 Heard all assesses as well as the department through Mr.Murali Mohana Rao and learned CIT-DR. Case files perused. 2. It transpires at the outset that all these assesses’ appeals suffer from identical 121 days delay in filing stated to be attributable to various miscellaneous reasons of communication

KARSHAK VIDYA PARISHAD ,HYDERABAD vs. PR. COMMISSIONER OF INCOME TAX, CENTRAL, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

short, ‘the Act’]. :- 2 -: ITA Nos. 318, 319, 320 & 321/Hyd/2020 Heard all assesses as well as the department through Mr.Murali Mohana Rao and learned CIT-DR. Case files perused. 2. It transpires at the outset that all these assesses’ appeals suffer from identical 121 days delay in filing stated to be attributable to various miscellaneous reasons of communication