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)

property held under trust, wholly or in part has been applied, other than for the objects of the trust, is totally misconceived and not based on any evidences found during the course of search. 30. Further, unquestionably the onus for proving the existence of factors calling for the cancellation of a trust or institution is on the Department rather than

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)

property held under trust, wholly or in part has been applied, other than for the objects of the trust, is totally misconceived and not based on any evidences found during the course of search. 30. Further, unquestionably the onus for proving the existence of factors calling for the cancellation of a trust or institution is on the Department rather than

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)

property held under trust, wholly or in part has been applied, other than for the objects of the trust, is totally misconceived and not based on any evidences found during the course of search. 26. Further, unquestionably the onus for proving the existence of factors calling for the cancellation of a trust or institution is on the Department rather than

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)

property held under trust, wholly or in part has been applied, other than for the objects of the trust, is totally misconceived and not based on any evidences found during the course of search. 26. Further, unquestionably the onus for proving the existence of factors calling for the cancellation of a trust or institution is on the Department rather than

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

INCOME TAX OFFICER, WARD-2(1), HYDERABAD vs. NARASIMHA REDDY DUTHALA, HYDERABAD

In the result, appeal of the Revenue is dismissed

4), by making\ninvestment towards construction of new residential house, and\ndepositing the unutilized sale consideration in the Capital Gains\nAccounts Scheme', within the said \"due date\".\n6.15.3.\nOn similar issue, Hon'ble ITAT, Ahmedabad in\nthe case of ITO Vs Jhaveri Sandeep Bipinchandra (HUF) (2024)\n(162 taxmann.com 796) (Ahmedabad Trib.) has held that where\nassessee fulfilled basic condition

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)

property held under trust, wholly or in part has been applied, other than for the objects of the trust, is totally misconceived and not based on any evidences found during the course of search. 30. Further, unquestionably the onus for proving the existence of factors calling for the cancellation of a trust or institution is on the Department rather than

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)

property held under trust, wholly or in part has been applied, other than for the objects of the trust, is totally misconceived and not based on any evidences found during the course of search. 30. Further, unquestionably the onus for proving the existence of factors calling for the cancellation of a trust or institution is on the Department rather than

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

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

property held under trust, wholly or in part has been applied, other than for the objects of the trust, is totally misconceived and not based on any evidences found during the course of search. 30. Further, unquestionably the onus for proving the existence of factors calling for the cancellation of a trust or institution is on the Department rather than

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)

property held under trust, wholly or in part has been applied, other than for the objects of the trust, is totally misconceived and not based on any evidences found during the course of search. 30. Further, unquestionably the onus for proving the existence of factors calling for the cancellation of a trust or institution is on the Department rather than

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

M.G.R.EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal of assessee for A

property held under trust, wholly or in part has\nbeen applied, other than for the objects of the trust, is totally\nmisconceived and not based on any evidences found during the\ncourse of search.\n30. Further, unquestionably the onus for proving the existence\nof factors calling for the cancellation of a trust or institution is on\nthe Department rather than

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

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

property held under trust, wholly or in part has\nbeen applied, other than for the objects of the trust, is totally\nmisconceived and not based on any evidences found during the\ncourse of search.\n30. Further, unquestionably the onus for proving the existence\nof factors calling for the cancellation of a trust or institution is on\nthe Department rather than

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

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

property held under trust, wholly or in part has\nbeen applied, other than for the objects of the trust, is totally\nmisconceived and not based on any evidences found during the\ncourse of search.\n30. Further, unquestionably the onus for proving the existence\nof factors calling for the cancellation of a trust or institution is on\nthe Department rather than

M.G.R.EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT, CENTRAL CIRCLE-2(1), HYDERABAD

property held under trust, wholly or in part has\nbeen applied, other than for the objects of the trust, is totally\nmisconceived and not based on any evidences found during the\ncourse of search.\n30.\nFurther, unquestionably the onus for proving the existence\nof factors calling for the cancellation of a trust or institution is on\nthe Department rather than