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)

unexplained cash has not been received by the appellant society at all, and (ii) that the funds have been utilized for the purpose of the objectives of the trust. Reason is that if the funds have been diverted for the benefits of the trustees or not utilized for the objects of the trust, then funds would have been lying with

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)

unexplained cash has not been received by the appellant society at all, and (ii) that the funds have been utilized for the purpose of the objectives of the trust. Reason is that if the funds have been diverted for the benefits of the trustees or not utilized for the objects of the trust, then funds would have been lying with

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

Charitable Trust 6,00,000 Maha Bodhi Society 22,50,000 Total Donations 3,77,95,288 Deduction eligible U/s 80G 1,88,97,644 The assessing officer held that such a deduction is not allowable as CSR expenditure by the assessee forms a part of the mandatory requirement of the Companies Act, 2013 and consequently not eligible for deduction

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

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

investments in their names, in the name of their family members and their trusted persons. • The unaccounted cash was found and seized from the residential premises of the Trustees/ their relatives/ their trusted persons which was claimed to be generated out of the unaccounted cash receipts collected in the Societies. Further, the Trustees claimed that this cash was kept

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)

investments in their names, in the name of their family members and their trusted persons. • The unaccounted cash was found and seized from the residential premises of the Trustees/ their relatives/ their trusted persons which was claimed to be generated out of the unaccounted cash receipts collected in the Societies. Further, the Trustees claimed that this cash was kept

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)

unexplained cash has not been received by the appellant society at all, and (ii) that the funds have been utilized for the purpose of the objectives of the trust. Reason is that if the funds have been diverted for the benefits of the trustees or not utilized for the objects of the trust, then funds would have been lying with

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)

unexplained cash has not been received by the appellant society at all, and (ii) that the funds have been utilized for the purpose of the objectives of the trust. Reason is that if the funds have been diverted for the benefits of the trustees or not utilized for the objects of the trust, then funds would have been lying with

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)

unexplained cash has not been received by the appellant society at all, and (ii) that the funds have been utilized for the purpose of the objectives of the trust. Reason is that if the funds have been diverted for the benefits of the trustees or not utilized for the objects of the trust, then funds would have been lying with

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)

unexplained cash has not been received by the appellant society at all, and (ii) that the funds have been utilized for the purpose of the objectives of the trust. Reason is that if the funds have been diverted for the benefits of the trustees or not utilized for the objects of the trust, then funds would have been lying with

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)

unexplained cash has not been received by the appellant society at all, and (ii) that the funds have been utilized for the purpose of the objectives of the trust. Reason is that if the funds have been diverted for the benefits of the trustees or not utilized for the objects of the trust, then funds would have been lying with

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)

unexplained cash has not been received by the appellant society 46 CMR Engineering Educational Society at all, and (ii) that the funds have been utilized for the purpose of the objectives of the trust. Reason is that if the funds have been diverted for the benefits of the trustees or not utilized for the objects of the trust, then funds

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)

unexplained cash has not been received by the appellant society 46 CMR Engineering Educational Society at all, and (ii) that the funds have been utilized for the purpose of the objectives of the trust. Reason is that if the funds have been diverted for the benefits of the trustees or not utilized for the objects of the trust, then funds

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)

unexplained cash has not been received by the appellant society at all, and (ii) that the funds have been utilized for the purpose of the objectives of the trust. Reason is that if the funds have been diverted for the benefits of the trustees or not utilized for the objects of the trust, then funds would have been lying with

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

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

unexplained cash has not been received by the appellant society at all, and (ii) that the funds have been utilized for the purpose of the objectives of the trust. Reason is that if the funds have been diverted for the benefits of the trustees or not utilized for the objects of the trust, then funds would have been lying with

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)

unexplained cash has not been received by the appellant society at all, and (ii) that the funds have been utilized for the purpose of the objectives of the trust. Reason is that if the funds have been diverted for the benefits of the trustees or not utilized for the objects of the trust, then funds would have been lying with

SANJAY GARUDAPALLY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

charitable activity by doing the construction and interiors out of its own pocket of its unaccounted income towards the interiors without charging to the villa owner including the appellant. The appellant to an extent has the audacity to believe that the adjudicating authority in the undersigned is too naive to understand and appreciate the circumstances and the document

KAUSHIK REDDY PADI ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

charitable activity by doing the construction and interiors out of its own pocket of its unaccounted income towards the interiors without charging to the villa owner including the appellant. The appellant to an extent has the audacity to believe that the adjudicating authority in the undersigned is too naive to understand and appreciate the circumstances and the document

PARIGE VENKAT RAM REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

charitable activity by doing the construction and interiors out of its own pocket of its unaccounted income towards the interiors without charging to the villa owner including the appellant. The appellant to an extent has the audacity to believe that the adjudicating authority in the undersigned is too naive to understand and appreciate the circumstances and the document

GARUDAPALLY SHRUTHI GUPTA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

charitable activity by doing the construction and interiors out of its own pocket of its unaccounted income towards the interiors without charging to the villa owner including the appellant. The appellant to an extent has the audacity to believe that the adjudicating authority in the undersigned is too naive to understand and appreciate the circumstances and the document