DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying

M/S UDBHAV CONSTRUCTIONS,UDUPI vs. DCIT, UDUPI

In the result, while disallowance of Rs

Bench: Shri. Abraham P. George & Shri. Vijay Pal Raoi.T.A No.828/Bang/2014 (Assessment Year : 2009-10) M/S. Udbhav Constructions, 3Rd Floor, Maithri Complex, Udupi – 576 101 .. Appellant Pan : Aabfu3330N V. Deputy Commissioner Of Income-Tax, Circle -1, Udupi .. Respondent Assessee By : Shri. S. Ramasubramanian, Ca Revenue By : Shri. Sunil Kumar Agarwala, Jcit Heard On : 09.03.2016 Pronounced On : 30.03.2016 O R D E R Per Abraham P. George:

142 or under sub-section (1) of section 115WH or under section 148 for the making of the return or by the notice under the first proviso to section 115WF or under the first proviso to section 144 to show cause why the assessment should not be completed to the best of the judgment of the Assessing officer, whichever

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS under section 192 of the Act would not be of any relevance since the credit of taxes deducted under section 192 of the Act are given in the hands of the employees whereas the Assessee’s receipts were in nature of FTS. (Page 16-17 of the CIT(A) order) The CIT(A) has rejected the below Merely because

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS under section 192 of the Act would not be of any relevance since the credit of taxes deducted under section 192 of the Act are given in the hands of the employees whereas the Assessee’s receipts were in nature of FTS. (Page 16-17 of the CIT(A) order) The CIT(A) has rejected the below Merely because

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS under section 192 of the Act would not be of any relevance since the credit of taxes deducted under section 192 of the Act are given in the hands of the employees whereas the Assessee’s receipts were in nature of FTS. (Page 16-17 of the CIT(A) order) The CIT(A) has rejected the below Merely because

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

TDS under section 192 of the Act would not be of any relevance since the credit of taxes deducted under section 192 of the Act are given in the hands of the employees whereas the Assessee’s receipts were in nature of FTS. (Page 16-17 of the CIT(A) order) The CIT(A) has rejected the below Merely because

M/S. BANK OF BARODA(ERSTWHILE VIJAYA BANK),MUMBAI vs. ADDL.CIT, LTU, , BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Keshav Dubey\Nita No.234/Bang/2025\N Assessment Year: 2015-16\Nm/S. Bank Of Baroda (Erstwhile\Nvijaya Bank)\N2Nd Floor, Baroda Corporate Centre\Nbandra Kurla Complex\Nbandra (East)\Nmumbai 400 051\Npan No: Aaacv4791J\Nappellant\Nvs.\Naddl. Cit\Nltu\Nbangalore\Nrespondent\Nappellant By\N:\Nsmt. Lalitha Rameshwaran, A.R.\Nrespondent By\N:\Nsri Rajashekhar M., D.R.\Ndate Of Hearing\N:\N03.04.2025\Ndate Of Pronouncement\N:\N04.04.2025\No R D E R\Nper Keshav Dubey:\Nthis Appeal At The Instance Of The Assessee Is Directed Against\Nthe Order Of 1D. Cit(A)/Nfac Dated 23.12.2024 Vide Din & Order\Nno. Itba/Nfac/S/250/2024-25/1071453089(1) Passed U/S 250 Of\Nthe Act (In Short “The Act”) For The Ay 2015-16.\N2. The Assessee Has Raised The Following Grounds Of Appeal:\N1. The Order Of The Learned Cit(A) Is Against The Law & Facts Of The Case.\N2. The Order Passed By The Learned Cit(A) Is Against The Principles Of Natural Justice.\N2.

142(1) of the Act were issued along with the questionnaire calling\nfor various details in order to verify the claims made by the\nassessee in the return of income. The AO finally passed the\nassessment order by assessing on the total income of\nRs.1750,77,68,383/- under the regular provisions and also held\nthat the provisions of section

KARNATAKA HOUSING BOARD,BANGALORE vs. DCIT, EXEMPTIONS, CIRCLE-1, , BANGALORE

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Keshav Dubey\N\Nita Nos.512 & 513/Bang/2025\N Assessment Year : 2021-22 & 2015-16\N\Nkarnataka Housing Board\N4Th Floor Cauvery Bhavan\Nk.G. Road\Nbangalore 560 009\Nvs.\Ndcit (Exemptions)\Ncircle-1\Nbangalore\N\Npan No:Aaajk0398K\N\Nappellant Respondent\N\Nappellant By : Sri Padamchand Khincha, A.R.\Nrespondent By : Sri K.M. Mahesh, D.R.\N\Ndate Of Hearing : 17.09.2025\Ndate Of Pronouncement : 15.12.2025\N\Norder\N\Nper Keshav Dubey:\N\Nthese Appeals At The Instance Of The Assessee Are Directed Against The Orders Of The 1D. Cit(A)/Nfac Dated 18.02.2025 Vide Din & Order No.Itba/Nfac/S/250/2024-25/1073418441(1) For The Assessment Year 2021-22 & Vide Order Dated 31.1.2025 With Din & Order No.Itba/Nfac/S/250/2024-25/1072790068(1) For The Assessment Year 2015-16 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issues In Both The Appeals Are Similar, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience.\N\N2. First, We Take Up Assessee'S Appeal In Ita No.512/Bang/2025 For The Assessment Year 2021-22 For Adjudication. The Assessee Has Raised The Following Grounds Of Appeal:\N\N1. General Ground\N\N1.

TDS amounting to Rs.1,76,112 under section 40(a)(ia) of the Act.\n\n15. 2. The learned Assessing officer has failed to appreciate that the provisions of section 40(a)(ia) are applicable in computing the income under section 11 to 13 as per Explanation 3 to section 11 introduced by the Finance Act 2018 w.e.f

SRI SRINIVASA TRUST,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

142 and contended that all the expenses in dispute were incurred by the assessee for charitable purposes and therefore the same cannot be added to the total income of the assessee. 7. On the other hand, the Ld. DR vehemently supported the order of the authorities below. 8. We have carefully considered the submissions of both parties and perused

SRI SRINIVASA TRUST,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

142 and contended that all the expenses in dispute were incurred by the assessee for charitable purposes and therefore the same cannot be added to the total income of the assessee. 7. On the other hand, the Ld. DR vehemently supported the order of the authorities below. 8. We have carefully considered the submissions of both parties and perused

KOGOD BASAVARAJU JAYACHANDRA ,HASSAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result the ITA No

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

2) was issued & served to the assessee on 28.06.2021 . In this regard, questionnaire under section 142(1) of the Act dated 02.11.2021 to furnish the details regarding nature of business carried out during the yea,. the details of parties to whom advance had been given and business purpose of the same details of parties to whom interest had been paid

KARNATAKA HOUSING BOARD,BANGALORE vs. DCIT, EXEMPTIONS, CIRCLE-1, BANGALORE

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Keshav Dubey\N\Nita Nos.512 & 513/Bang/2025\N Assessment Year : 2021-22 & 2015-16\N\Nkarnataka Housing Board\N4Th Floor Cauvery Bhavan\Nk.G. Road\Nbangalore 560 009\Nvs.\Ndcit (Exemptions)\Ncircle-1\Nbangalore\N\Npan No :Aaajk0398K\Nappellant\Nrespondent\N\Nappellant By\Nrespondent By\N: Sri Padamchand Khincha, A.R.\N: Sri K.M. Mahesh, D.R.\N\Ndate Of Hearing\N: 17.09.2025\Ndate Of Pronouncement\N: 15.12.2025\N\Norder\N\Nper Keshav Dubey:\N\Nthese Appeals At The Instance Of The Assessee Are Directed\Nagainst The Orders Of The 1D. Cit(A)/Nfac Dated 18.02.2025 Vide\Ndin & Order No.Itba/Nfac/S/250/2024-25/1073418441(1) For\Nthe Assessment Year 2021-22 & Vide Order Dated 31.1.2025 With\Ndin & Order No.Itba/Nfac/S/250/2024-25/1072790068(1) For\Nthe Assessment Year 2015-16 Passed U/S 250 Of The Income Tax\Nact, 1961 (In Short “The Act”). Since The Issues In Both The Appeals\Nare Similar, These Are Clubbed Together, Heard Together And\Ndisposed Of By This Common Order For The Sake Of Convenience.\N\N2. First, We Take Up Assessee'S Appeal In Ita No.512/Bang/2025\Nfor The Assessment Year 2021-22 For Adjudication. The Assessee\Nhas Raised The Following Grounds Of Appeal:\N\N1. General Ground\N1.

142(1) of the Act were issued along\nwith SCN from time to time. During the course of assessment\nproceedings, the assessee submitted the computation of income\nfrom which the AO observed that the main function of the assessee\nis to procure the land and develop the same into layouts by\nundertaking land development activities and convert the same into

M/S. ORIGAMI CELLULO PRIVATE LIMITED,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 5, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2015-16

142(1) of the I. T. Act, 1961, Sri P. R. Kothari, A/r appeared from time to time and explained the return. Necessary details and particulars were filed. The business of the assessee is manufacturing and trading of cosmetics and dental care products as in earlier years. In view of above total income is computed is under:" 98. Unless

M/S. THE HIMALAYA DRUG COMPANY,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

In the result appeal filed by assessee stands allowed on legal issue raised

Bench: Shri B.R.Baskaran & Smt.Beena Pillai, Judical Member It(Tp)A No.2235(Bang)/2016 (Assessment Year : 2009-10) M/S The Himalaya Drug Company, Makali, Tumkur Road, Bangalore-562 162 Pan No.Aadft3025B Appellant Vs The Asst. Commissioner Of Income Tax, Central Circle-1(1), Bangalore Respondent Appellant By : Shri Padamchand Khincha, Ca Revenue By : Ms Neera Malhotra, Cit Date Of Hearing : 26-09-2019 Date Of Pronouncement : 23-10-2019 O R D E R Per Beena Pillai:

142(2) and (3) of section 143 has mandatorily application in a case where the Assessing Officer in repudiation of return filed in response to notice under section 148 which proceeds to make an enquiry. Hon’ble Court also analysed application of section 292 BB that came into effect from 01/04/08. It has been held by Hon’ble Court that