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

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

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

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)

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

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)

133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning the CIT had no jurisdiction to cancel registration u/s 12AA(3). The relevant portion of order is extracted below. “In the recent past sub-section (3) was inserted in section 12AA with effect from 1-10-2004 which gives power of cancellation of registration

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

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

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

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)

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

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)

133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning the CIT had no jurisdiction to cancel registration u/s 12AA(3). The relevant portion of order is extracted below. “In the recent past sub-section (3) was inserted in section 12AA with effect from 1-10-2004 which gives power of cancellation of registration

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)

133 TTJ 706(Pune) held that if CIT had an information of wrongful means of earning the CIT had no jurisdiction to cancel registration u/s 12AA(3). The relevant portion of order is extracted below. “In the recent past sub-section (3) was inserted in section 12AA with effect from 1-10-2004 which gives power of cancellation of registration

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)

133 TTJ 706(Pune) the CIT had no jurisdiction to cancel registration u/s 12AA(3). The relevant portion of order is extracted below. “In the recent past sub-section (3) was inserted in section 12AA with effect from 1-10-2004 which gives power of cancellation of registration to the CIT, if he finds that the activities are not genuine

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)

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

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)

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

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)

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

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)

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

ADIT(IT)-I,, HYDERABAD vs. M/S KAMINENI HOSPITALS PRIVATE LIMITED,, HYDERABAD

In the result, appeal of the Revenue is allowed for statistical purposes as indicated herein above

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2012-13 Deputy Commissioner Of Vs. M/S. Kamineni Hospitals Income Tax-1, (International Pvt Ltd., Transaction), L.B. Nagar, Hyderabad. Hyderabad. Pan: Aaack 8356 J (Appellant) (Respondent) Assessee By: Sri A. Srinivas Revenue By: Sri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 31/01/2020 Date Of Pronouncement: 25/06/2020

133 (Cochin) and (iv) ITAT Kolkata Bench decision in the case of Ramakrishna Vedanta Math vs. Income Tax Officer [2012] 18 ITR (T) 603. 11. We have heard the rival submissions and carefully perused the materials on record. From the orders of the Ld. Revenue Authorities and materials produced before us, the following facts emerge: - (i) It is obvious that

INCOME TAX OFFICER (INTERNATIONAL TAXATION)-1, HYDERABAD vs. ARUNA GULLAPALLI, HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 Income Tax Officer, Vs. Aruna Gullapalli, (International Taxation) – 1, Hyderabad. Hyderabad. Pan No.Bfhpg9489L. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Kumar Adithya Date Of Hearing: 23.01.2023 Date Of Pronouncement: 31.01.2023

D) The appellant has entered into an agreement of sale with M/s Jayabheri Properties Pvt.Ltd., & Others on 29-04-2016, for purchase of a plot for Rs. 1,34,000/- (Schedule A Property) along with Residential villa / house (Schedule B property) for total cost of Rs. 5,68,48,500/-. In lieu of the above, as per the agreement

LAKSHMI SHANKAR GUMUDAVELLI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(4) , HYDERABAD

In the result, ITA No. 144/Hyd/2020 filed by the assessee is allowed, whereas ITA No

Bench: Shri Rama Kanta Panda

D E R Per Shri Rama Kanta Panda, A.M. ITA No. 144/Hyd/2020 filed by the assessee is directed against the order dated 13.11.2019 of the Learned Commissioner of Income Tax (Appeals)-5, Hyderabad relating to AY 2014-15. ITA No. 148/Hyd/2020 filed by the assessee is directed against the order dated 17.10.2019 of the Learned Commissioner of Income Tax (Appeals

LAKSHMI SHANKAR GUMUDAVELLI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(4), HYDERABAD

In the result, ITA No. 144/Hyd/2020 filed by the assessee is allowed, whereas ITA No

Bench: Shri Rama Kanta Panda

D E R Per Shri Rama Kanta Panda, A.M. ITA No. 144/Hyd/2020 filed by the assessee is directed against the order dated 13.11.2019 of the Learned Commissioner of Income Tax (Appeals)-5, Hyderabad relating to AY 2014-15. ITA No. 148/Hyd/2020 filed by the assessee is directed against the order dated 17.10.2019 of the Learned Commissioner of Income Tax (Appeals

SANGHI INDUSTRIES LIMITED,HYDERABAD vs. DCIT, CIRCLE -3 (1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

133/- against the returned income of Rs. 50,81,16,931/-. 2.1 Feeling aggrieved, the assessee raised certain objections before the Ld. DRP. The Ld. DRP, after considering the submissions of the assessee and also going through the material available on record, dismissed the objections raised by the assessee. Thereafter, the Ld. AO passed the final assessment order

DCIT, CIRCLE-2(1), HYDERABAD, HYDERABAD vs. KSK ENERGY COMPANY PRIVATE LIMITED, HYDERABAD, HYDERABAD

In the result, all the appeals of revenue are allowed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

House of Lords that in order to claim a deduction, it is enough to show that the money is expended, not of necessity and with a view to direct and immediate benefit, but voluntarily and on grounds of commercial expediency and in order to indirectly to facilitate the carrying on the business. The above test in Atherton's case, (supra