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4 results for “disallowance”+ Section 12A(1)(ac)clear

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Key Topics

Section 12A18Section 143(1)10Section 10A5Section 115Exemption4Section 1433Section 143(3)2

DCIT., CIRCLE-8(1), HYDERABAD vs. DBS TECHNOLOGY SERVICES INDIA PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is allowed

ITA 151/HYD/2023[2019-20]Status: DisposedITAT Hyderabad21 Jul 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Deputy Commissioner Of Vs. M/S. Dbs Technology Income Tax, Services India Private Circle – 8(1), Limited, Hyderabad. Hyderabad. Pan : Aafcd5584N (Appellant) (Respondent) C.O.No.2/Hyd/2023 Assessment Year 2019-20 Dbs Technology Services India Vs. Deputy Commissioner Of Private Limited, Income Tax, Circle – 8(1), Hyderabad. Hyderabad. Pan : Aafcd5584N (Cross Objector / (Appellant/Revenue) Respondent) Assessee By: Sri M. P. Lohia, C.A. Revenue By: Shri Jeevan Lal Lavidiya, Cit-Dr Date Of Hearing: 11.07.2023 Date Of Pronouncement: 21.07.2023 आदेश / O R D E R Per Laliet Kumar, Jm: The Appeal & Cross-Objection Filed By The Revenue For A.Y. 2019-20 Arise From The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi

For Appellant: Sri M. P. Lohia, C.AFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 10ASection 139(1)Section 143(1)

AC has rightly disallowed deduction claimed u/s. 10AA of the Act. The Ld. CIT(A) after considering relevant facts has rightly upheld the additions made by the AO. 8. In the light of the case laws cited and respectively following the decision of the Hon'ble Supreme Court in the case of Pr.CIT Wipro Ltd. it may be considered view

SRI MODH VISA GOWBHUJA SAJNA,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

ITA 582/HYD/2025[2019-20]Status: DisposedITAT Hyderabad07 Jul 2025AY 2019-20

Bench: Us (As Uploaded):

For Appellant: Shri B. SatyanarayanaFor Respondent: Shri. Gurpreet Singh
Section 10Section 11Section 12ASection 143Section 143(1)

disallowed the claim for exemption u/s 11. Accordingly, the appellant’s grounds are not found maintainable and are hence dismissed. 7. In the result, the appeal against order u/s. 143(1) of the Act for AY 2019-20 in the case of Sri Modh Visa Gowbhuja Sajna is dismissed.” 4. The assessee society, being aggrieved with the CIT(A) order

HYDERABAD SCIENCE SOCIETY,HYDERABAD vs. DCIT., EXEMPTION CIRCLE 1(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1128/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 12ASection 143Section 143(3)

disallowed the claim of exemption u/secs.11 and 12 of the Act on the same grounds as considered by the learned CIT(E) while passing the Order dated 31.12.2018 cancelling the registration u/sec.12AA of the Act. Since the registration was restored by 6 ITA.No.1128/Hyd./2024 the Tribunal and consequential order was also passed by the learned

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

ITA 146/HYD/2022[2017-18]Status: PendingITAT Hyderabad19 Jul 2022AY 2017-18

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.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Esthen N Hangal, DR
Section 11Section 12ASection 132Section 143(3)Section 153A

AC 55-23 Gts 18,05,92,500 6. The Assessing Officer noted that out of the above total sale consideration, it is clearly mentioned that an amount of Rs.5,17,50,000 was paid through RTGS or A/c payee mode. Further an amount of Rs.6,62,50,000 was paid in cash. As per the seized document date