IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Assessment Year 2012-2013 The DCIT, M/s. Sri Chaitanya Central Circle-3(1), vs. Educational Committee, Hyderabad - 500 004. VIJAYAWADA – 521 137.

PAN AACTS2953C (Appellant) (Respondent)

For Revenue : MS. M. Narmada, CIT-DR For Assessee : Shri AV Raghuram, Advocate Date of Hearing : 24.03.2025 Date of Pronouncement : 06.05.2025 ORDER PER MANJUNATHA G. :

This appeal has been filed by the Revenue against the order dated 28.03.2023 of the learned CIT(A)-11, Hyderabad, relating to the assessment year 2012-2013.

2. The Revenue has raised the following grounds in the instant appeal :

1. “The Ld. CIT(Appeals) erred both in law and on the facts of the case in granting relief to the assessee.

2. In the facts and circumstances of the case, the Ld.

CIT(Appeals) erred in holding that there is not violation of the provisions of section 13(1)(c) r.w.s.13(2)(c), 13(2)(g)

and 13(2)(h) of the Act by the assessee society.

3. In the facts and circumstances of the case, the Ld.

CIT(Appeals) erred in not appreciating that the service agreement entered into between