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.

41,136/-. 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

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)

41 CMR Engineering Educational Society amounts paid under various heads were also referred. Upon perusal of the relevant admission forms, we find that although the package amount referred to therein exceeding the government limits with lump sum tuition fee lacking clear bifurcation from ancillary charges, but the same has been explained by the trustees in the statement given u/s

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)

41 CMR Engineering Educational Society amounts paid under various heads were also referred. Upon perusal of the relevant admission forms, we find that although the package amount referred to therein exceeding the government limits with lump sum tuition fee lacking clear bifurcation from ancillary charges, but the same has been explained by the trustees in the statement given u/s

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)

penalties on the appellant society for collecting capitation fee or donation contrary to the Act. In absence of any evidences, the mere allegation that the appellant society is collecting capitation fee is only an attempt made by the Ld. PCIT (Central) to bring the case within the ambit of ‘specified violation’ and, thus, in our considered view on the basis

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)

penalties on the appellant society for collecting capitation fee or donation contrary to the Act. In absence of any evidences, the mere allegation that the appellant society is collecting capitation fee is only an attempt made by the Ld. PCIT (Central) to bring the case within the ambit of ‘specified violation’ and, thus, in our considered view on the basis

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)

penalties on the appellant society for collecting capitation fee or donation contrary to the Act. In absence of any evidences, the mere allegation that the appellant society is collecting capitation fee is only an attempt made by the Ld. PCIT (Central) to bring the case within the ambit of ‘specified violation’ and, thus, in our considered view on the basis

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)

penalties on the appellant society for collecting capitation fee or donation contrary to the Act. In absence of any evidences, the mere allegation that the appellant society is collecting capitation fee is only an attempt made by the Ld. PCIT (Central) to bring the case within the ambit of ‘specified violation’ and, thus, in our considered view on the basis

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

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

penalties on the appellant society for collecting capitation fee or donation contrary to the Act. In absence of any evidences, the mere allegation that made by the Ld. PCIT (Central) to bring the case within the ambit of ‘specified violation’ and, thus, in our considered view on the basis of suspicions, surmises and conjectures observations, cancellation of registration

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)

penalties on the appellant society for collecting capitation fee or donation contrary to the Act. In absence of any evidences, the mere allegation that made by the Ld. PCIT (Central) to bring the case within the ambit of ‘specified violation’ and, thus, in our considered view on the basis of suspicions, surmises and conjectures observations, cancellation of registration

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)

penalties on the appellant society for collecting capitation fee or donation contrary to the Act. In absence of any evidences, the mere allegation that the appellant society is collecting capitation fee is only an attempt made by the Ld. PCIT (Central) to bring the case within the ambit of ‘specified violation’ and, thus, in our considered view on the basis

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)

penalties on the appellant society for collecting capitation fee or donation contrary to the Act. In absence of any evidences, the mere allegation that the appellant society is collecting capitation fee is only an attempt made by the Ld. PCIT (Central) to bring the case within the ambit of ‘specified violation’ and, thus, in our considered view on the basis

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)

penalties on the appellant society for collecting capitation fee or donation contrary to the Act. In absence of any evidences, the mere allegation that the appellant society is collecting capitation fee is only an attempt made by the Ld. PCIT (Central) to bring the case within the ambit of ‘specified violation’ and, thus, in our considered view on the basis

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

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

penalties on the appellant society for collecting capitation fee or donation contrary to the Act. In absence of any evidences, the mere allegation that the appellant society is collecting capitation fee is only an attempt made by the Ld. PCIT (Central) to bring the case within the ambit of ‘specified violation’ and, thus, in our considered view on the basis

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)

penalties on the appellant society for collecting capitation fee or donation contrary to the Act. In absence of any evidences, the mere allegation that the appellant society is collecting capitation fee is only an attempt made by the Ld. PCIT (Central) to bring the case within the ambit of ‘specified violation’ and, thus, in our considered view on the basis

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)

penalties on the appellant society for collecting capitation fee or donation contrary to the Act. In absence of any evidences, the mere allegation that the appellant society is collecting capitation fee is only an attempt made by the Ld. PCIT (Central) to bring the case within the ambit of ‘specified violation’ and, thus, in our considered view on the basis

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, MADHAPUR

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

271 / Hyd / 2011, dated 07.09.2012 is borne in mind wherein it was held: “……. The Assessing Officer has to see whether the assessee carried on contract for sale or contract for sale and the applicability of Explanation below Section 80IA(13) of the Act. The Assessing Officer is directed to examine the terms of contract including the nature of obligations

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

41,180/-. A search & seizure operation u/s 132 of the I.T. Act, 1961 was conducted on the assessee as part of the search conducted on M/s. Skill Promoters Pvt. Ltd. Consequent to search notice u/s 153A was issued. In response to notice u/s 153A of the Act, the assessee filed his return of income on 19.02.2021 declaring total income

HINDUPUR BIO-ENERGY PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee is dismissed, and the appeal of Revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 Hindupur Bio-Energy Vs. The Deputy Commissioner Private Limited, Of Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessment Year: 2011-12 The Deputy Commissioner Hindupur Bio-Energy Of Income Tax, Private Limited, Circle 2(2), Hyderabad. Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessee By: Shri M. Chandramouleswara Rao, C.A. Revenue By: Shri L.V. Bhaskara Reddy, Cit-Dr Date Of Hearing: 11.12.2023 Date Of Pronouncement: 21.12.2023

41,136/- which has been accepted by the AO. In our opinion, had the AO not issued notice u/s. 148, the assessee would not have filed the return of income, especially considering the past conduct of the assessee and therefore, it is a clear case of concealment of income as per Explanation 3 to section 271

DCIT, CIRCLE-2(2), HYDERABAD, HYDERABAD vs. HINDUPUR BIO-ENERGY PVT. LTD., HYD, HYDERABAD

In the result, the appeal of the assessee is dismissed, and the appeal of Revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 Hindupur Bio-Energy Vs. The Deputy Commissioner Private Limited, Of Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessment Year: 2011-12 The Deputy Commissioner Hindupur Bio-Energy Of Income Tax, Private Limited, Circle 2(2), Hyderabad. Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessee By: Shri M. Chandramouleswara Rao, C.A. Revenue By: Shri L.V. Bhaskara Reddy, Cit-Dr Date Of Hearing: 11.12.2023 Date Of Pronouncement: 21.12.2023

41,136/- which has been accepted by the AO. In our opinion, had the AO not issued notice u/s. 148, the assessee would not have filed the return of income, especially considering the past conduct of the assessee and therefore, it is a clear case of concealment of income as per Explanation 3 to section 271