ANKITJAIN,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD.

In the result, the appeal of the assessee is allowed in\nterms of our above observation

148 as well as the\norder passed under section 148A(d) of the Act were by the JAO\ninstead of the FAO, we have gone through the order passed under\nsection 148A(d) of the Act, dated 30.03.2022, which is to the\nfollowing effect:\nGOVERNMENT OF INDIA\nMINISTRY OF FINANCE\nINCOME TAX DEPARTMENT\nOFFICE OF THE DEPUTY COMMISSIONER OF\nINCOME

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

In the result, the appeal of the Revenue is allowed

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

1[or section 148] or section 153A [***] relating to the assessment year commencing [on the 1st day of April, 1a[2023]] shall,— [(a) in the case of a person being 2[an individual who is a resident other than not ordinarily resident and] where the total income includes income chargeable to income-tax, under the head,— (i) "Salaries" or income

KARTHIK KUMAR KYATHAM,NIZAMABAD vs. ITO, WARD-1, ADILABAD

In the result, appeal of the Assessee is\nallowed

1) has no jurisdiction\nto issue notice u/s 148 and such notice has to be issued only by\nthe NFAC.\n12. The Ld. CIT(A) erred in passing the order without giving proper\nreasonable opportunity of being heard to the assessee, which is\nincorrect and bad in law.\n13. The Ld. CIT(A) erred in considering the fact that

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

148, instead\nof being voluntarily declared under Section 139, further confirms that\nthis explanation is an attempt to legitimize the excess fees collected in\ncash. The retrospective classification of income is a clear indication of\nafterthought on part of the assessee.\n•\nThe society was requested to provide the addresses and\ncommunication details of students who had given confirmation;\nhowever

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

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

148, instead of being voluntarily declared under Section 139 of the Income Tax Act, 1961. The learned CIT- DR, therefore, submitted that, the learned PCIT, Central has rightly confirmed that, this explanation is an attempt to legitimize the excess fees collected in cash and a clear indication of afterthought on part of the assessee. The other contention of the assessee

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)

148, instead of being voluntarily declared under Section 139 of the Income Tax Act, 1961. The learned CIT- DR, therefore, submitted that, the learned PCIT, Central has rightly confirmed that, this explanation is an attempt to legitimize the excess fees collected in cash and a clear indication of afterthought on part of the assessee. The other contention of the assessee

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

In the result, the appeal of assessee for A

148, instead of being voluntarily declared\nunder Section 139 of the Income Tax Act, 1961. The learned CIT-\nDR, therefore, submitted that, the learned PCIT, Central has\nrightly confirmed that, this explanation is an attempt to legitimize\nthe excess fees collected in cash and a clear indication of\nafterthought on part of the assessee. The other contention of the\nassessee

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)

148, instead of being voluntarily declared under Section 139 of the Income Tax Act, 1961. The learned CIT- DR, therefore, submitted that, the learned PCIT, Central has rightly confirmed that, this explanation is an attempt to legitimize the excess fees collected in cash and a clear indication of afterthought on part of the assessee. The other contention of the assessee

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)

148, instead of being voluntarily declared under Section 139 of the Income Tax Act, 1961. The learned CIT- DR, therefore, submitted that, the learned PCIT, Central has rightly confirmed that, this explanation is an attempt to legitimize the excess fees collected in cash and a clear indication of afterthought on part of the assessee. The other contention of the assessee

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)

148, instead of being voluntarily declared under Section 139 of the Income Tax Act, 1961. The learned CIT- DR, therefore, submitted that, the learned PCIT, Central has rightly confirmed that, this explanation is an attempt to legitimize the excess fees collected in cash and a clear indication of afterthought on part of the assessee. The other contention of the assessee

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

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)

148, instead of being voluntarily declared under Section 139 of the Income Tax Act, 1961. The learned CIT- DR, therefore, submitted that, the learned PCIT, Central has rightly confirmed that, this explanation is an attempt to legitimize the excess fees collected in cash and a clear indication of afterthought on part of the assessee. The other contention of the assessee

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)

148, instead of being voluntarily declared under Section 139 of the Income Tax Act, 1961. The learned CIT- DR, therefore, submitted that, the learned PCIT, Central has rightly confirmed that, this explanation is an attempt to legitimize the excess fees collected in cash and a clear indication of afterthought on part of the assessee. The other contention of the assessee

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

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

148, instead of being voluntarily declared\nunder Section 139 of the Income Tax Act, 1961. The learned CIT-\nDR, therefore, submitted that, the learned PCIT, Central has\nrightly confirmed that, this explanation is an attempt to legitimize\nthe excess fees collected in cash and a clear indication of\nafterthought on part of the assessee. The other contention of the\nassessee

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

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

148, instead of being voluntarily declared\nunder Section 139 of the Income Tax Act, 1961. The learned CIT-\nDR, therefore, submitted that, the learned PCIT, Central has\nrightly confirmed that, this explanation is an attempt to legitimize\nthe excess fees collected in cash and a clear indication of\nafterthought on part of the assessee. The other contention of the\nassessee

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)

148, instead of being voluntarily declared under Section 139 of the Income Tax Act, 1961. The learned CIT- DR, therefore, submitted that, the learned PCIT, Central has rightly confirmed that, this explanation is an attempt to legitimize the excess fees collected in cash and a clear indication of afterthought on part of the assessee. The other contention of the assessee

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)

148, instead of being voluntarily declared under Section 139 of the Income Tax Act, 1961. The learned CIT- DR, therefore, submitted that, the learned PCIT, Central has rightly confirmed that, this explanation is an attempt to legitimize the excess fees collected in cash and a clear indication of afterthought on part of the assessee. The other contention