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)

u/s 132(4) of the Act on the date of search, and explained that the package amount received from miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel fee and also quantified the amount of hostel fee collected from

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)

u/s 132(4) of the Act on the date of search, and explained that the package amount received from miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel fee and also quantified the amount of hostel fee collected from

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)

u/s 132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel

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

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

u/s 132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel

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)

u/s 132(4) of the Act on the date of search, and explained that the package amount received from miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel fee and also quantified the amount of hostel fee collected from

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)

u/s 132(4) of the Act on the date of search, and explained that the package amount received from miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel fee and also quantified the amount of hostel fee collected from

VINOD AERUKALA ,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(2), HYDERABAD

In the result, the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2012-13 Moola Padmaja Vs. Acit,Cc-3(2) 8-1-293/A/74/A 7Th Floor Dwaraka Nagar Colony Aaykar Bhawan Narayanamma Engineering Basheer Bagh College, Raidurg Hyderabad-500 004 Hyderabad-500 008 Pan : Aoipp2482B Assessment Year: 2012-13 Vinod Aerakula Vs Acit,Cc-3(2) B-109, Western Plaza 7Th Floor Hussain Shahwali Darha Aaykar Bhawan Shaikpet, Hyderabad Basheer Bagh Telangana Hyderabad-500 004 Pan : Aoopa5855R (Appellant) (Respondent) Assessee By: Shri K.C.Devdas, Ca Revenue By: Shri K.P.R.R.Murthy, Sr.Ar Date Of Hearing: 15.02.2023 Date Of Pronouncement: 22.02.2023 O R D E R Per Shri Rama Kanta Panda (A.M.): The Above Two Appeals Filed By The Respective Assessees Are Directed Against The Separate Orders Dated 31.03.2022 & 27.3.2022 Respectively Of The Learned Cit(A) (Appeals)-11, Hyderabad Relating To Ay 2012-13. Since Identical Grounds Have Been Raised By The Respective Assessees, Therefore, These Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience.

4. Subsequently, the AO initiated penalty proceedings u/s. 271(1)(c) of the I.T.Act and asked the assessee to explain as to why penalty should not be levied u/s. 271(1)(c) of the I.T.Act submitted that he has neither concealed the income nor submitted inaccurate particulars of income since the assessee section 148 of the I.T.Act and such income

MOOLA PADMAJA,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(2), HYDERABAD

In the result, the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2012-13 Moola Padmaja Vs. Acit,Cc-3(2) 8-1-293/A/74/A 7Th Floor Dwaraka Nagar Colony Aaykar Bhawan Narayanamma Engineering Basheer Bagh College, Raidurg Hyderabad-500 004 Hyderabad-500 008 Pan : Aoipp2482B Assessment Year: 2012-13 Vinod Aerakula Vs Acit,Cc-3(2) B-109, Western Plaza 7Th Floor Hussain Shahwali Darha Aaykar Bhawan Shaikpet, Hyderabad Basheer Bagh Telangana Hyderabad-500 004 Pan : Aoopa5855R (Appellant) (Respondent) Assessee By: Shri K.C.Devdas, Ca Revenue By: Shri K.P.R.R.Murthy, Sr.Ar Date Of Hearing: 15.02.2023 Date Of Pronouncement: 22.02.2023 O R D E R Per Shri Rama Kanta Panda (A.M.): The Above Two Appeals Filed By The Respective Assessees Are Directed Against The Separate Orders Dated 31.03.2022 & 27.3.2022 Respectively Of The Learned Cit(A) (Appeals)-11, Hyderabad Relating To Ay 2012-13. Since Identical Grounds Have Been Raised By The Respective Assessees, Therefore, These Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience.

4. Subsequently, the AO initiated penalty proceedings u/s. 271(1)(c) of the I.T.Act and asked the assessee to explain as to why penalty should not be levied u/s. 271(1)(c) of the I.T.Act submitted that he has neither concealed the income nor submitted inaccurate particulars of income since the assessee section 148 of the I.T.Act and such income

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)

u/s 132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has outside the institution premises. Further, Shri Marri Rajashekhar Reddy had also quantified the amount attributable

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)

u/s 132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has outside the institution premises. Further, Shri Marri Rajashekhar Reddy had also quantified the amount attributable

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)

u/s 132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has outside the institution premises. Further, Shri Marri Rajashekhar Reddy had also quantified the amount attributable

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)

u/s 132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel

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

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

u/s 132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable to hostel

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)

u/s 132(4) of the Act on the date of search, and explained that the package amount received from the students includes tuition fee for all four academic years, miscellaneous fee, and hostel fee. Further, the managing trustee or member, Shri Marri Rajashekhar Reddy, has clearly bifurcated the amount attributable to tuition fee and the amount attributable hostel facilities

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE 2(4), HYDERABAD

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

139 of the Income Tax Act, 1961. The assessment has been completed under Section 143(3) r.w.s. 153A of the Act, on 30.12.2019, by assessing the total income of the assessee at Rs. 92,35,26,774/-. Further, during the course of assessment proceedings, proposal for penalty proceedings under Section 271D of the Income Tax Act, 1961 was sent

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE 2(4), HYDERABAD

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

139 of the Income Tax Act, 1961. The assessment has been completed under Section 143(3) r.w.s. 153A of the Act, on 30.12.2019, by assessing the total income of the assessee at Rs. 92,35,26,774/-. Further, during the course of assessment proceedings, proposal for penalty proceedings under Section 271D of the Income Tax Act, 1961 was sent

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

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

139 of the Income Tax Act, 1961. The assessment has been completed under Section 143(3) r.w.s. 153A of the Act, on 30.12.2019, by assessing the total income of the assessee at Rs. 92,35,26,774/-. Further, during the course of assessment proceedings, proposal for penalty proceedings under Section 271D of the Income Tax Act, 1961 was sent

SARAT GOPAL BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.635/Hyd/2022 & Sa No.49/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2015-16) Shri Sarat Gopal Boppana Vs. Asstt. C. I. T. Hyderabad Central Circle 2(3) Pan:Afcpb8083K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 19/06/2024 घोषणा की तारीख/Pronouncement: 07/08/2024 आदेश/Order

139, as the Assessing Officer has made assessment on the said return and therefore, the return is to be considered for the purpose of penalty u/s 271(1)(c) of the Act and penalty is to be levied on the income assessed over and above the income returned u/s 153A, if Page