(2017) 396 ITR 323 (Guj.); (ii) Jaipur Development Authority v. CIT

Assistant Commissioner of Income Tax(Exemptions), Circle-1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, all the three appeals filed by the revenue are dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, all the three appeals filed by the revenue are dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

Assistant Commissioner of Income Tax, (Exemptions)Circle-1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, all the three appeals filed by the revenue are dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 240 to 242/Bang/2024 Assessment Year : 2016-17 to 2018-19 M/s. Bangalore Development The Assistant Authority, Commissioner of Income T. Chowdaiah Road, Tax (Exemptions), Kumara Park West, Circle – 1, Seshadripuram S.O., Bengaluru. Vs. Bangalore – 560 020. PAN: AAALB0060D APPELLANT RESPONDENT Assessee by : Shri T. Srinivasa, CA : Shri Shivanand Kalakeri, CIT- Revenue by DR Date of Hearing : 15-05-2025 Date of Pronouncement : 30-05-2025 ORDER PER BENCH…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Exemption, Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer(Exemption), Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Exemption, Ward-3, Bangalore

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2593 to 2596/Bang/2024 Assessment Years : 2012-13, 2013-14, 2015-16 & 2018-19 M/s. Magadi Planning Authority, The Income Tax Bagegowda Layout, Officer Tirumale Main Road, (Exemption), Magadi, Ward – 3, Ramnagar – 562 120. Bangalore. Vs. Karnataka. PAN: AAALM1912D APPELLANT RESPONDENT Assessee by : D.N. Joshi & Co, CAs Revenue by : Shri Subramanian S., JCIT-DR Date of Hearing : 21-02-2025 Date of Pronouncement : 24-03-2025 ORDER PER BENCH These are th…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Ward-3, Bangalore

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years : 2016-17 Magadi Planning Authority, Vs. The Income Tax Officer, Bagegowda Layout, Ward -3, Tirumale Main Road, Ramanagar. Magadi Ramnagar – 562 120. The Income Tax Officer PAN – AAALM 1912 D Exemption, Ward -3, Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 O R D E R PER WASEEM AHMED, A…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Exemption, Ward-3, Bangalore

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years : 2016-17 Magadi Planning Authority, Bagegowda Layout, Tirumale Main Road, Magadi Ramnagar – 562 120. Vs. The Income Tax Officer, Ward -3, Ramanagar. The Income Tax Officer Exemption, Ward -3, Bengaluru. PAN – AAALM 1912 D APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 ORDER PER WASEEM AHMED, ACCOU…

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Ward-1, Ramnagar

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1056, 1352 & 1353/Bang/2024 Assessment Years: 2016-17 Magadi Planning Authority, Bagegowda Layout, Tirumale Main Road, Magadi Ramnagar – 562 120. Vs. The Income Tax Officer, Ward -3, Ramanagar. The Income Tax Officer Exemption, Ward -3, Bengaluru. PAN – AAALM 1912 D APPELLANT RESPONDENT Assessee by : Shri Dinesh Kumar Joshi, CA Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 12.12.2024 Date of Pronouncement : 22.01.2025 ORDER PER WASEEM AHMED, ACCOUNTANT…

Bangalore Development Authority, Bangalore vs. Deputy Commissioner of Income-Tax (Exemptions), Circle -1, Bangalore

In the result, the appeals by the Assessee are allowed while the appeals by the revenue are dismissed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 1970 & 1971/Bang/2018 Assessment years : 2013-14 & 2014-15 Bangalore Development Authority, Vs. The Deputy Commissioner of T Chowdaiah Road, Income-tax (E), Kumara Park West, Circle-1, Bangalore. Bengaluru-560 020. PAN – AAALB 0060D. APPELLANT RESPONDENT & ITA Nos. 1969 & 1968/Bang/2018 Assessment years : 2013-14 & 2014-15 The Deputy Commissioner of Vs. Bangalore Development Authority, Income-tax (E), Circle-1, Bengaluru-560 020. PAN – AAALB 0060D. Bangalor…

Bangalore Development Authority, Bangalore vs. Assistant Commissioner of Income-Tax (Exemptions), Circle - 1, Bangalore

In the result, the appeals by the Assessee are allowed while the appeals by the revenue are dismissed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 1970 & 1971/Bang/2018 Assessment years : 2013-14 & 2014-15 Bangalore Development Authority, Vs. The Deputy Commissioner of T Chowdaiah Road, Income-tax (E), Kumara Park West, Circle-1, Bangalore. Bengaluru-560 020. PAN – AAALB 0060D. APPELLANT RESPONDENT & ITA Nos. 1969 & 1968/Bang/2018 Assessment years : 2013-14 & 2014-15 The Deputy Commissioner of Vs. Bangalore Development Authority, Income-tax (E), Circle-1, Bengaluru-560 020. PAN – AAALB 0060D. Bangalor…

Deputy Commissioner of Income -Tax(E), Circle - 1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, the appeals by the Assessee are allowed while the appeals by the revenue are dismissed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 1970 & 1971/Bang/2018 Assessment years : 2013-14 & 2014-15 Bangalore Development Authority, Vs. The Deputy Commissioner of T Chowdaiah Road, Income-tax (E), Kumara Park West, Circle-1, Bangalore. Bengaluru-560 020. PAN – AAALB 0060D. APPELLANT RESPONDENT & ITA Nos. 1969 & 1968/Bang/2018 Assessment years : 2013-14 & 2014-15 The Deputy Commissioner of Vs. Bangalore Development Authority, Income-tax (E), Circle-1, Bengaluru-560 020. PAN – AAALB 0060D. Bangalor…

Deputy Commissioner of Income - Tax(E), Circle - 1, Bengaluru vs. Bangalore Development Authority, Bengaluru

In the result, the appeals by the Assessee are allowed while the appeals by the revenue are dismissed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos. 1970 & 1971/Bang/2018 Assessment years : 2013-14 & 2014-15 Bangalore Development Authority, Vs. The Deputy Commissioner of T Chowdaiah Road, Income-tax (E), Kumara Park West, Circle-1, Bangalore. Bengaluru-560 020. PAN – AAALB 0060D. APPELLANT RESPONDENT & ITA Nos. 1969 & 1968/Bang/2018 Assessment years : 2013-14 & 2014-15 The Deputy Commissioner of Vs. Bangalore Development Authority, Income-tax (E), Circle-1, Bengaluru-560 020. PAN – AAALB 0060D. Bangalor…

Bangalore Development Authority, Bangalore vs. DDIT, Bangalore

In the result, the appeal of the assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri Jason P Boazassessment Years : 2010-11

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment years : 2010-11 Bangalore Development Authority, Vs. The Dy. Commissioner of Income-tax T Chowdaiah Road, (Exemptions) Kumara Park West, Range-17, Bengaluru-560 020. Bengaluru PAN – AAALB 0060 D. APPELANT RESPONDENT Appellant by : Shri S Annamalai, Advocate Respondent by : Dr. Pradeep Kumar, CIT(DR) Date of hearing : 29.04.2019 Date of Pronouncement : 03.05.2019 O R D E R Per N.V. Vasudevan, Vice President This is an appeal by the assessee against order d…

Bangalore Development Authority, Bangalore vs. Additional Commissioner of Income Tax Exemptions Range, Bangalore

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed as indicated above and Revenue’s cross appeal is consequently dismissed

Bench: Shri Jason P. Boaz & Shri Laliet Kumar

…THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Years 1104/Bang/2017 Bangalore Development The Additional Commissioner 2012-13 Authority, of Income Tax, T. Chowdaiah Road, Exemptions Range, Kumarapark West, Bengaluru. Bengaluru – 560 020 PAN : AAALB 0060 D 1087/Bang/2017 Deputy Commissioner of Bangalore Development 2012-13 Income Tax (E), Authority, Circle-1, 6th Floor, Bengaluru – 560 020 Unity Building, PAN : AAALB 0060 D Bengaluru. Assessee by : Shri. V. Chandrashekhar, Adv…

Deputy Commissioner of Income Tax (E) Circle- 1, Bangalore vs. M/S Bangalore Developemnt Authority, Bangalore

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed as indicated above and Revenue’s cross appeal is consequently dismissed

Bench: Shri Jason P. Boaz & Shri Laliet Kumar

…THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Years 1104/Bang/2017 Bangalore Development The Additional Commissioner 2012-13 Authority, of Income Tax, T. Chowdaiah Road, Exemptions Range, Kumarapark West, Bengaluru. Bengaluru – 560 020 PAN : AAALB 0060 D 1087/Bang/2017 Deputy Commissioner of Bangalore Development 2012-13 Income Tax (E), Authority, Circle-1, 6th Floor, Bengaluru – 560 020 Unity Building, PAN : AAALB 0060 D Bengaluru. Assessee by : Shri. V. Chandrashekhar, Adv…

Urban Development Authority, Bidar vs. The Commissioner of Income Tax (Exemptions), Bangalore

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Raoassessment Year : N.A.

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment year : N.A. Urban Development Authority Bidar, Vs. The Commissioner of Income Tax Udgir Road, (Exemptions), Naubad, Bengaluru. Bidar – 585 401. PAN: AAALU 0421F APPELLANT RESPONDENT Appellant by : Shri Ravishankar, S., Advocate Respondent by : Ms. Neera Malhotra, CIT(DR-II), ITAT, Bengaluru. Date of hearing : 01.10.2018 Date of Pronouncement : 01.10.2018 O R D E R Per N.V. Vasudevan, Judicial Member This is an appeal by the assessee against the order of…