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)

undisclosed income of Rs. 25 crores for these assessment years. Therefore, from the above, it is very clear that the date of search itself, the institution has made it very clear that it has collected tuition fee as prescribed by the government for admission of students for technical courses and no excess fee has been collected from any student

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)

undisclosed income of Rs. 25 crores for these assessment years. Therefore, from the above, it is very clear that the date of search itself, the institution has made it very clear that it has collected tuition fee as prescribed by the government for admission of students for technical courses and no excess fee has been collected from any student

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)

undisclosed income of Rs. 25 crores for these assessment years. Therefore, from the above, it is very clear that the date of search itself, the institution has made it very clear that it has collected tuition fee as prescribed by the government for admission of students for technical courses and no excess fee has been collected from any student

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)

undisclosed income of Rs. 25 crores for these assessment years. Therefore, from the above, it is very clear that the date of search itself, the institution has made it very clear that it has collected tuition fee as prescribed by the government for admission of students for technical courses and no excess fee has been collected from any student

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)

undisclosed income of Rs. 25 crores for these assessment years. Therefore, from the above, it is very clear that the date of search itself, the institution has made it very clear that it has collected tuition fee as prescribed by the government for admission of students for technical courses and no excess fee has been collected from any student

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

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

undisclosed income of Rs. 25 crores for these assessment years. Therefore, from the above, it is very clear that the date of search itself, the institution has made it very clear that it has collected tuition fee as prescribed by the government for admission of students for technical courses and no excess fee has been collected from any student

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)

undisclosed income of Rs. 25 crores for these assessment years. Therefore, from the above, it is very clear that the date of search itself, the institution has made it very clear that it has collected tuition fee as prescribed by the government for admission of students for technical courses and no excess fee has been collected from any student

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)

undisclosed income of Rs. 25 crores for these assessment years. Therefore, from the above, it is very clear that the date of search itself, the institution has made it very clear that it has collected tuition fee as prescribed by the government for admission of students for technical courses and no excess fee has been collected from any student

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)

undisclosed income of Rs. 25 crores for these assessment years. Therefore, from the above, it is very clear that the date of search itself, the institution has made it very clear that it has collected tuition fee as prescribed by the government for admission of students for technical courses and no excess fee has been collected from any student

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)

undisclosed income of Rs. 25 crores for these assessment years. Therefore, from the above, it is very clear that the date of search itself, the institution has made it very clear that it has collected tuition fee as prescribed by the government for admission of students for technical courses and no excess fee has been collected from any student

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)

undisclosed income of Rs. 25 crores for these assessment years. Therefore, from the above, it is very clear that the date of search itself, the institution has made it very clear that it has collected tuition fee as prescribed by the government for admission of students for technical courses and no excess fee has been collected from any student

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

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

undisclosed income of Rs. 25 crores for these assessment years. Therefore, from the above, it is very clear that the date of search itself, the institution has made it very clear that it has collected tuition fee as prescribed by the government for admission of students for technical courses and no excess fee has been collected from any student

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

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

undisclosed income of Rs.25\ncrores for these assessment years. Therefore, from the above, it is\nvery clear that the date of search itself, the institution has made it\nvery clear that it has collected tuition fee as prescribed by the\ngovernment for admission of students for technical courses and no\nexcess fee has been collected from any student

KUPPAM EDUCATIONAL SOCIETY,KUPPAM vs. INCOME TAX OFFICER (EXEMPTIONS), TIRUPATI

In the result, the appeal of the assessee is partly allowed

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

trust, even though the acquisition of the asset had already been treated as an application of income. The hon’ble Supreme Court also held that the restriction imposed by section 11(6) of the Act is prospective in nature and will be applicable w.e.f. A.Y. 2015- ITA No.29/Hyd/2024 7 16. Hence respectfully relying on the decision

RAVI RISHI EDUCATIONAL SOCIETY ,HYDERABAD vs. ACIT CENTRAL CIRCLE-2 (4), HYDERABAD

In the result, the solitary ground raised by the Revenue in the appeals are dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2017-18 Ravi Rishi Educational A.C.I.T. Society, Hyderabad Central Circle 2(4) Pan:Aaaar1952M Hyderabad (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Esthen N Hangal, Dr Date Of Hearing: 07/06/2022 Date Of Pronouncement: 19/07/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 21/04/2022 Of The Learned Cit (A)-12, Hyderabad Relating To A.Y.2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Aop & Registered U/S 12A Of The I.T. Act Vide Proceedings Of The Director Of Income Tax (Exemption) Hyderabad In F.No.Hqrs/I/15/12A/Dit(E) Dated 27.02.2003. The Assessee Filed Its Original Return Of Income For The A.Y 2017-18 On 06.11.2017 Admitting Total Income Of Rs.Nil. M/S. Ravi Rishi Educational Society Is Run By Close Family Members Mr.N.Rajababu, Mr.Ramesh Babu, Mrs. N. Sulochana, Mrs. N. Yashoda, Mrs. N.

trust is in excess of the income as per books of accounts no above surplus can be brought to tax under the act. 9. The Ld. CIT(A) erred in not appreciating the fact that the investment made by the Assessee stands duly explained being part of books of account and hence the impugned addition made treating

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

undisclosed income for the block period as held in the following decisions : :13: ITA Nos. 1717 to 1720/Hyd/2017 &  CIT v. S. Ajit Kumar [2018] 404 ITR 526  Fenoplast Ltd. Vs. ACIT [2014] 367 ITR 761 (Andhra Pradesh and Telangana)  S. Badrinarayan Kala Vs. ACIT [2005] 96 TTJ 642 (Chennai) 12. The learned counsel for the assessee further referred

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

Charitable and Hindu Religious Institutions and Endowments Act, 1987 (Act No. 30 of 14 ITA.Nos.1380 to 1385/Hyd./2025 1987). Consequently, it is exempt from the requirement to separately register under Sections 10, 12A, and 80 of the Income Tax Act, 1961. 6. The Appellate Authority erred by not appreciating that the source of the cash deposits in question originated

UJJAINI MAHAKALI DEVASTHANAM,SECUNDERABAD vs. ITO., EXEMPTION WARD-1(3), HYDERABAD

In the result, all the six appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.1382 & 1384/Hyd./2025 िनधा"रण वष"/Assessment Years 2015-2016 & 2016-2017

Charitable and Hindu Religious Institutions and Endowments Act, 1987 (Act No. 30 of 14 ITA.Nos.1380 to 1385/Hyd./2025 1987). Consequently, it is exempt from the requirement to separately register under Sections 10, 12A, and 80 of the Income Tax Act, 1961. 6. The Appellate Authority erred by not appreciating that the source of the cash deposits in question originated