THE COMMISSIONER OF INCOME TAX vs. M/S ELECTRONIC CITY INDUSTRIES ASSOCIATION

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HC-KAR NC: 2025:KHC:35282-DB ITA No. 54 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO. 54 OF 2023 BETWEEN:

AND:

M/S. ELECTRONIC CITY INDUSTRIES ASSOCIATION NO.57, 58 HOSUR ROAD, ELECTRONIC CITY, BENGALURU-561 229. PAN: AAAAE0479J. …RESPONDENT (BY SRI. U.A. MADHUSUDHAN, ADV.)

THIS APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, PRAYING TO I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; II) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.706/BANG/2022 DATED 19.09.2022 FOR ASSESSMENT YEAR 2012-2013 ANNEXURE-C CONFIRMING THE

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:35282-DB ITA No. 54 of 2023

ORDER OF THE APPELLATE COMMISSIONER CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, EXEMPTIONS, WARD-1. BENGALURU AND ETC.

THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

Heard learned counsel Sri.M.Dilip, standing counsel for appellants and learned counsel Sri.Madhusudhan.U.A., for respondent. Perused the entire appeal papers.

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HC-KAR NC: 2025:KHC:35282-DB ITA No. 54 of 2023

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

NC CT:bms List No.: 1 Sl No.: 49