ITO (INTERNATIONAL TAXATION)-1, HYDERABAD vs. KESAVA KUMAR KUNAPUREDDY, HYDERABAD

In the result, the appeal of the Revenue is dismissed

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

house property within the specified date as per the provisions of Section 54F of the Act, in the light of the Circulars issued by the CBDT from time to time in view of TOLA, 2020, in our considered view, the A.O. ought not to have disallowed the deduction claimed under Section 54F of the Act. The Ld. CIT(A), after

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD vs. CACHE PROPERTIES PRIVATE LIMITED , HYDERABAD

In the result, the Revenue’s appeal is dismissed

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

3. The Ld. CIT (A) erred in confirming the addition of Rs. 12,82,87,569 made by the AO by treating the income from house property as income from business. 4. The Ld. CIT (A) ought to have appreciated that the assessee company is not making any return or services on the portion/flats just let out, the income there

CACHE PROPERTIES PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

3. The Ld. CIT (A) erred in confirming the addition of Rs. 12,82,87,569 made by the AO by treating the income from house property as income from business. 4. The Ld. CIT (A) ought to have appreciated that the assessee company is not making any return or services on the portion/flats just let out, the income there

SRIDHAR REDDY BAYAPU,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

Bench: Us:

11. 14/10/2016 931 8,00,000 12. 10/01/2017 1031 1,80,150 13. 10/01/2017 1030 5,00,000 14. 20/01/2017 1041 4,40,000 15. 08/05/2017 138 3,45,000 16. 08/05/2017 039 3,00,000 17 08/05/2017 1182 1,45,429 Total 1,82,19,224 10. The assessee based on the payments made to the builder/seller

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)

3) of specified violation, i.e. any activity being carried out by the trust or institution is not genuine or is not being carried out in accordance with all or any of the conditions subject to which the registration was granted to the Society. The Ld. PCIT (Central) had discussed the above two specified violations in light of material found

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)

3) of specified violation, i.e. any activity being carried out by the trust or institution is not genuine or is not being carried out in accordance with all or any of the conditions subject to which the registration was granted to the Society. The Ld. PCIT (Central) had discussed the above two specified violations in light of material found

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)

3) of specified violation, i.e. any activity being carried out by the trust or institution is not genuine or is not being carried out in accordance with all or any of the conditions subject to which the registration was granted to the Society. The Ld. PCIT (Central) had discussed the above two specified violations in light of material found

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NSL RENEWABLE POWER PRIVATE LIMITED, HYDERABAD

In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

11. Under section 80HHC(1) the deduction is to be given in computing the total income of the assessee. In computing the total income of the assessee both profits as well as losses will have to be taken into consideration. Section 80AB is relevant. It reads as follows : "80AB. Deductions to be made with reference to the income included

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NSL RENEWABLE POWER PRIVATE LIMITED, HYDERABAD

In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

11. Under section 80HHC(1) the deduction is to be given in computing the total income of the assessee. In computing the total income of the assessee both profits as well as losses will have to be taken into consideration. Section 80AB is relevant. It reads as follows : "80AB. Deductions to be made with reference to the income included

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)

section 12AA(3) condition. Second aspect is, that though the donations received are meant to fulfill the objects but together with fees have infringed Anti Capitation Prohibition Act; then comes within the clutches of that Act but definitely not under section 12AA(3) provisions. The third aspect is, that the donation plus fees do not exceed the prescribed limit

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)

3) of specified violation, i.e. any activity being carried out by the trust or institution is not genuine or is not being carried out in accordance with all or any of the conditions subject to which the registration was granted to the Society. The Ld. PCIT (Central) had discussed the above two specified violations in light of material found

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)

3) of specified violation, i.e. any activity being carried out by the trust or institution is not genuine or is not being carried out in accordance with all or any of the conditions subject to which the registration was granted to the Society. The Ld. PCIT (Central) had discussed the above two specified violations in light of material found

SATYA SAYEE BABU DIVI,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1268/Hyd/2025 ("नधा"रण वष"/Assessment Year:2022-23) Satya Sayee Babu Divi, Vs. Acit, Hyderabad. Central Circle-2(1), Pan: Ayeps7457B Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Amrit Kumar Kota, Ca राज" व "वारा/Revenue By:: Ms. Payal Gupta, Sr.Ar सुनवाई क" तार"ख/Date Of Hearing: 09/02/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Satya Sayee Babu Divi, (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad (“Ld. Cit(A)”), Dated 25/06/2025 For The Assessment Year (“A.Y.”) 2022-23. 2. The Assessee Has Raised The Following Grounds Of Appeal:

3 raised by the assessee relates to the addition of Rs.3,62,880/- made by the Ld. AO under the head “Income from House Property” in respect of the property at Lodha, Kukatpally. The Ld. AR submitted that the assessee had merely made payments towards a residential property at Lodha, Kukatpally. It was submitted that the said amount was reflected

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)

section (3) of section 12AA. But unfortunately the fallacy is writ large as gathered on perusing the impugned order. The CIT's approach for deciding the eligibility of registration of a trust should be different from the angle by which an assessment of an income is made by the AO. About the ramification if one approve the action

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

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

section (3) of section 12AA. But unfortunately the fallacy is writ large as gathered on perusing the impugned order. The CIT's approach for deciding the eligibility of registration of a trust should be different from the angle by which an assessment of an income is made by the AO. About the ramification if one approve the action

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)

sections 11 and 12. These two provisions and few other provisions are competent enough to tackle firmly a defaulter of philanthropic application of income or funds of the trust. The other adverse side of cancellation is that on refusal of registration the entire receipts shall be subject to assessment without granting benefit of section 11 and section 12 to assess

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)

sections 11 and 12. These two provisions and few other provisions are competent enough to tackle firmly a defaulter of philanthropic application of income or funds of the trust. The other adverse side of cancellation is that on refusal of registration the entire receipts shall be subject to assessment without granting benefit of section 11 and section 12 to assess

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)

3) of specified violation, i.e. any activity being carried out by the trust or institution is not genuine or is not being carried out in accordance with all or any of the conditions subject to which the registration was granted to the Society. The Ld. PCIT (Central) had discussed the above two specified violations in light of material found

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

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

3) of specified violation, i.e. any activity being carried out by the trust or institution is not genuine or is not being carried out in accordance with all or any of the conditions subject to which the registration was granted to the Society. The Ld. PCIT (Central) had discussed the above two specified violations in light of material found